What Education Savings Account Funds Can Pay For: Allowed Expenses by Program Type

Last verified: October 11, 2026, using EdChoice program pages, the Step Up For Students PEP Family Handbook and Arizona and Arkansas administrator pages. Approved-expense lists are revised often, and an item approved last year may not be approved now. Check the administrator’s current purchasing guide before you buy. This is general information, not legal, tax or financial advice.

The most common ESA mistake is a simple one: buying something the program does not allow. Families see “education savings account” and picture a flexible education fund, then discover that the program has a specific list, specific vendors or a category cap. The good news is that approved expenses are usually spelled out. The better news is that you can check an item before you spend.

This guide compares what several states say their funds can and cannot pay for. It is part of our state education funding series, which starts with the hub guide, State Education Funding Programs for Parents.

If you are brand new to the idea of homeschooling, our step-by-step guide to starting homeschooling covers the basics that apply in every state. Homeschool rules are set separately by each state, and our guide to homeschool laws by state shows how to look up yours.

Quick answer: ESA funds typically pay for private school tuition and fees, curriculum and instructional materials, tutoring, standardized testing, online courses and, in many states, therapies and certain technology. Lists differ by state, and many programs limit categories such as transportation or extracurriculars, or exclude items such as uniforms or food. Iowa and Utah list specific exclusions, according to EdChoice. Always check your administrator’s current purchasing guide before you buy.

Table of Contents

Common Categories Across Programs

Most ESA programs draw from a shared set of categories. Based on EdChoice and administrator pages, you will often see these.

Tuition and fees at a qualified private school.
Curriculum, textbooks and instructional materials.
Tutoring and teaching services.
Standardized and norm-referenced testing, AP exams and college admission exams.
Online learning programs and virtual schools.
Therapies for students with disabilities, from licensed providers.
Tuition for college courses, dual enrollment or career training.
Services provided by a public school, such as individual classes.
Certain technology and software.
Account management or choice navigator fees.

Not every program covers every category, and the details inside each category matter. A “technology” category might allow a laptop but not a gaming console. A “classes” category might allow a music lesson but cap physical education spending.

Florida: Step Up For Students Categories and Spending Methods

Step Up For Students’ PEP handbook lists these eligible categories: instructional materials, curriculum and curriculum materials, tuition and fees at an eligible private school including part-time and hybrid options, a home education instructional program, tuition at an eligible postsecondary institution including for dual enrollment, a full-time private tutoring program, an approved online or virtual provider, private-pay tuition at Florida Virtual School, an approved pre-apprenticeship program, standardized testing fees, contracted services from a public school or district, and part-time tutoring and choice navigator services.

The handbook explains three ways to spend. Families can direct bill services such as tutoring through the provider marketplace, buy eligible materials through the online store, or pay out of pocket and request reimbursement. It tells families to check two things first: that the expense is eligible under the purchasing guide, and that the account balance covers it. It warns that items or services approved in the past may not be approved currently.

Location rules apply. The handbook says online store orders must ship to a Florida address and reimbursed purchases must ship to a Florida address or P.O. Box. Certain physical education activities and field trips outside Florida need pre-authorization, with exceptions for approved military families. Shipping fees are reimbursable, and credit card fees are reimbursable except those added to a private school tuition invoice. Our Florida guide covers the programs behind these rules.

Arizona: A Long List With Documentation Rules

EdChoice’s list for Arizona’s ESA includes tuition and fees at a qualified school, required textbooks, tutoring and teaching services, curricula and supplementary material, account fees, tuition or fees for a nonpublic online learning program, nationally norm-referenced and grade-level testing, tuition and fees at an eligible postsecondary institution, services provided by a public school, uniforms, transportation services and computer hardware and technological devices. ADE’s guidance says funding can pay for private school tuition, curriculum, home education, tutoring and more.

Arizona publishes a handbook and guidance pages that go beyond the list, so the handbook is where the details live. Our Arizona guide explains how to find it.

Arkansas: Categories and Percentage Caps

Arkansas’s DESE handbook for 2025-26 lists private school tuition and fees, homeschool curricula and textbooks, educational software and apps, tutoring or academic classes, therapy services from licensed providers and standardized test fees including AP, ACT, SAT and CLEP. EdChoice adds uniforms, supplies, curriculum, supplemental materials, technology, college-credit courses, career training and industry credentials, account management fees, transportation and textbooks.

Two limits matter most. EdChoice says students may not spend more than 25 percent of total funds on transportation, or more than 25 percent on extracurricular activities, physical education or field trips in the state. EdChoice also says technology excludes TVs, video games and cell phones. DESE says reimbursements require proof of purchase showing the date, vendor and a line-item description with cost. See our Arkansas guide for budgeting tips.

Utah, Iowa and Texas: Where Exclusions Are Explicit

Some programs list what is off limits. EdChoice says Utah’s Fits All program limits an extracurricular expense to 20 percent of the student’s ESA value and physical education to 20 percent. A participant may not buy computer hardware or another technological device for educational needs more often than once every three years, and may not purchase uniforms, apparel, ski passes, lift tickets or other non-educational expenses as the program manager determines.

Iowa works differently. EdChoice says students must use funds to pay for tuition and fees before they may use them on other qualifying expenses, and that funds may not pay for uniforms or clothing, transportation, food or drink, or disposable materials such as paper, notebooks, pencils, pens and art supplies. Qualifying expenses include textbooks, educational therapies including tutoring, curriculum, software and standardized tests.

Texas lists broad categories. EdChoice says qualifying expenses include tuition and fees for private school, college, online coursework, industry-based credentials, textbooks, uniforms, classes and services from a school district or charter school, assessments, tutoring, transportation, computer hardware and software, other technological devices and, when a private school provides it during the school day, breakfast or lunch. Families not enrolled in a private school receive up to $2,000 for a narrower list.

Other Examples: Mississippi, North Carolina and Oklahoma

Mississippi’s special needs ESA, according to EdChoice, allows tuition and academic fees at eligible private schools, coursework textbooks, tutoring by a licensed or certified provider, testing, curriculum with required supplemental materials, licensed therapy services, dual-enrollment courses and textbooks, consumable school supplies up to $50 annually and essential computer hardware and software.

North Carolina’s ESA+, according to EdChoice, allows tuition and fees, textbooks, tutoring, curricula, test fees, account management fees, public school class fees, therapies, certain technology, fee-for-service transportation and transaction fees of up to 2.5 percent of the cost of an item or service.

Oklahoma’s credit is different because it is not an account. EdChoice says the funds may not be used for therapies, uniforms, transportation, public school services or industry training credentials, and that the credit allows tuition and fees, online education, tutoring, textbooks, curriculum and testing fees.

A Quick Comparison of Notable Limits

Program	Notable limit or exclusion (EdChoice unless noted)
Arkansas EFA	25 percent cap on transportation and 25 percent cap on extracurriculars, PE and field trips; no TVs, video games or cell phones
Utah Fits All	20 percent cap on extracurricular and on PE; devices once every three years; no uniforms, apparel or ski passes
Iowa ESA	Tuition first; no uniforms, transportation, food or drink, or disposable materials
Mississippi ESA	Consumable school supplies up to $50 a year; no home instruction program participation
Florida (Step Up)	Some out-of-state activities need pre-authorization; shipping rules apply (PEP handbook)
Oklahoma credit	No therapies, uniforms, transportation, public school services or industry training credentials

How to Check an Item Before You Buy

Use this routine for any purchase over a few dollars:

Find the current purchasing guide or approved-expense list on the administrator’s website. Check the date on it.

Search for the item or its category. If you cannot find it, treat that as a “maybe,” not a “yes.”
Check category caps and your remaining balance.
If the program has a pre-authorization process, use it for anything unusual, especially for expensive items or out-of-state activities.
Buy from an approved vendor, or from a vendor that gives itemized receipts if the program reimburses.

Save the receipt, the product page and the approval email together.

Remember that approval lists change. The Step Up handbook’s warning that previously approved items may not be approved now applies to every program. If a purchase is denied, ask for the reason in writing, and ask about the appeal or review process.

Planning Your Spending Across the Year

Knowing the list is only half the job. The other half is timing. Most programs pay quarterly, so a large account does not mean a large balance on day one. Florida’s PEP handbook describes four equal quarterly amounts credited after eligibility is confirmed, and Arkansas’s DESE lists a total per year along with a quarterly figure. If you spend the first quarter’s money on everything you want for the year, you may find the account empty when a tutoring bill arrives in the spring.

A simple plan works for most families. Sort your wish list into three groups: needs, wants and maybes. Needs are the items your child cannot do school without, such as core curriculum and required testing. Wants are the extras that improve the year, such as an enrichment class. Maybes are items that may or may not be allowed, and they should wait until you have an answer in writing.

Pay attention to the payment method, too. Programs that pay vendors directly or run an online store can be simpler, because the program checks eligibility at the time of purchase. Programs that reimburse require you to front the cost and wait. Florida’s handbook says reimbursement cannot exceed your available balance. If your household budget is tight, ask the administrator whether direct billing is available for the large items on your list, and plan the cash flow for the rest.

Why Lists Differ and What That Means for You

The differences are not random. Some states build programs around private school tuition and treat everything else as an add-on, as Iowa does with its tuition-first rule. Others emphasize flexibility, which leads to long lists and category caps to keep spending balanced, as in Arkansas and Utah. Programs for students with disabilities usually add therapies and services, as Mississippi’s and North Carolina’s do.

For parents, the practical result is that you cannot carry assumptions from one state to another. A tablet that is fine in Arizona may need special handling in Utah. A field trip allowed in Arkansas may count toward a cap. Read your state’s list, and keep your questions specific. Our guide to common mistakes with ESAs covers what goes wrong when families skip that step, and can homeschoolers use state education funds explains how lists change for home educators.

Frequently Asked Questions

Can I buy a laptop with ESA funds?

Some programs allow computer hardware or devices, such as Arizona, Texas and Arkansas, according to EdChoice, while Utah limits how often a device can be bought. Arkansas excludes TVs, video games and cell phones. Check your program.

Can ESA funds pay for tutoring?

Most programs list tutoring. Some require licensed or certified providers, as Mississippi does, according to EdChoice.

Can I pay for uniforms?

It depends. Arizona, Arkansas and Texas include uniforms, according to EdChoice, while Iowa and Utah exclude them.

Do I need receipts?

Yes, in programs that reimburse. Arkansas’s DESE says reimbursement proof must show the date, vendor and line-item descriptions with cost.

What if my purchase is denied?

Ask the administrator for the reason and the review process. Keep all documentation. N: Sources (reviewed October 11, 2026): Step Up PEP Family Handbook; ADE ESA guidance; Arkansas DESE Information for Families; EdChoice program pages for Arizona, Arkansas, Utah, Iowa, Texas, Mississippi, North Carolina ESA+ and Oklahoma. Not legal, tax or financial advice.