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This user-friendly platform is designed to help you navigate the diverse landscape of Education Savings Accounts across different states. This tool offers a comprehensive comparison of ESA programs by state.

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From the list of state programs below, you can choose up to three programs to compare. The results will show you a comprehensive overview of the particular policy features included in the design of the program.

With this tool, you can compare state programs, analyze program features, and make informed decisions.

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IOWA: Education Savings Account Program

ESA comparison by state Hits: 76
  • State: IOWA
  • PROGRAM OVERVIEW: PROGRAM OVERVIEW
  • Program Name:
    • Option name: Education Savings Account Program, Option type: Link, Option description:

      https://casetext.com/statute/arkansas-code-of-1987/title-6-education/subtitle-2-elementary-and-secondary-education-generally/chapter-18-students/subchapter-25-arkansas-childrens-educational-freedom-account-program/section-6-18-2504-state-board-of-education-rules

      , Option link: https://casetext.com/statute/code-of-iowa/title-vii-education-and-cultural-affairs/chapter-257-financing-school-programs/section-25711b-education-savings-account-program
  • Year Launched: 2023
  • Fund Administrator:
    • Option name: Department of Education, Option type: Popup, Option description:

      5. An education savings account fund is created in the state treasury under the control of the department of education consisting of moneys appropriated to the department of education for the purpose of providing education savings account payments under this section. For the fiscal year commencing July 1, 2023, and each succeeding fiscal year, there is appropriated from the general fund of the state to the department of education to be credited to the fund the amount necessary to pay all education savings account payments approved for that fiscal year. The director of the department of education has all powers necessary to carry out and effectuate the purposes, objectives, and provisions of this section pertaining to the fund, including the power to do all of the following:
  • Funding Mechanism:
    • Option name: Direct, Option type: Popup, Option description:

      c. Contract with a qualified firm, including but not limited to the third-party entity under paragraph "a", to allocate funds from each pupil's account for the payment of qualified educational expenses by the pupil's parent or guardian.
  • Program Administrator (Gov't):
    • Option name: Third-party entity, Option type: Popup, Option description:

      d. Require the qualified firm under paragraph "c" to offer the department of education the capability of automated clearinghouse transactions, electronic commerce transactions, reimbursement transactions, and debit card payments in order to meet the diverse needs of participating parents and guardians to pay for qualified educational expenses. The director of the department of education shall determine which transaction capabilities will be available to participating parents and guardians.
      e. Reduce the possibility of waste, fraud, and abuse, and ensure that any technology platform used for the program meets the state's highest security requirements, including compliance.
      f. Conduct audits or other reviews necessary to properly administer the program.
      g. Adopt rules for the administration of the fund and accounts within the fund.
  • Third Party Administrator: Odyssey
  • Role of DOE:
    • Option name: Fund Administrator, Option type: Popup, Option description:

      5. An education savings account fund is created in the state treasury under the control of the department of education consisting of moneys appropriated to the department of education for the purpose of providing education savings account payments under this section. For the fiscal year commencing July 1, 2023, and each succeeding fiscal year, there is appropriated from the general fund of the state to the department of education to be credited to the fund the amount necessary to pay all education savings account payments approved for that fiscal year. The director of the department of education has all powers necessary to carry out and effectuate the purposes, objectives, and provisions of this section pertaining to the fund, including the power to do all of the following:
  • Application Window/Dates:
    • Option name: April 16 – June 30, Option type: Popup, Option description:

      a. On or after January 1, but on or before June 30, preceding the school year for which the education savings account payment is requested, the parent or guardian of an eligible pupil may request an education savings account payment by submitting an application to the department of education.
  • Fund Disbursement Frequency:
    • Option name: Biannually, Option type: Popup, Option description:

      a. For each pupil approved for an education savings account payment, the department of education or third-party entity shall establish an individual account for that pupil in the education savings account fund. The amount of the pupil's education savings account payment shall be deposited into the pupil's individual account on July 15 or thirty days following submission of the application, whichever is later, and such amount shall be immediately available for the payment of qualified educational expenses incurred by the parent or guardian for the pupil during that fiscal year using a payment method authorized under subsection 5.
  • Average Per-Pupil Funding:
    • Option name: $7,826, Option type: Popup, Option description:

      4. Each education savings account payment shall be equal to the regular program state cost per pupil for the same school budget year.
  • ELIGIBILITY: ELIGIBILITY
  • Income Limit:
    • Option name: None, Option type: Popup, Option description:

      (c) A resident pupil who is eligible to enroll in grades one through twelve and was enrolled in a nonpublic school for the school year immediately preceding the school year for which the education savings account payment is requested if the pupil's household has an annual income less than or equal to four hundred percent of the most recently revised poverty income guidelines published by the United States department of health and human services.
  • Prior Year Public School Requirement:
    • Option name: Yes, unless meets income requirement, Option type: Popup, Option description:

      (a) A resident pupil who is eligible to enroll in kindergarten.
      (b) A resident pupil who is eligible to enroll in grades one through twelve and was not enrolled in a nonpublic school for the school year immediately preceding the school year for which the education savings account payment is requested.
      (c) A resident pupil who is eligible to enroll in grades one through twelve and was enrolled in a nonpublic school for the school year immediately preceding the school year for which the education savings account payment is requested if the pupil's household has an annual income less than or equal to three hundred percent of the most recently revised poverty income guidelines published by the United States department of health and human services.
      (2) For the school budget year beginning July 1, 2024, the following pupils who attend a nonpublic school for that school budget year shall be eligible to receive an education savings account payment:
      (a) A resident pupil who is eligible to enroll in kindergarten.
      (b) A resident pupil who is eligible to enroll in grades one through twelve and was not enrolled in a nonpublic school for the school year immediately preceding the school year for which the education savings account payment is requested.
  • Geographic Limit:
    • Option name: Statewide, Option type: Popup, Option description:

      (1) For the school budget year beginning July 1, 2023, the following pupils who attend a nonpublic school for that school budget year shall be eligible to receive an education savings account payment:
      (a) A resident pupil who is eligible to enroll in kindergarten.
      (b) A resident pupil who is eligible to enroll in grades one through twelve and was not enrolled in a nonpublic school for the school year immediately preceding the school year for which the education savings account payment is requested.
      (c) A resident pupil who is eligible to enroll in grades one through twelve and was enrolled in a nonpublic school for the school year immediately preceding the school year for which the education savings account payment is requested if the pupil's household has an annual income less than or equal to three hundred percent of the most recently revised poverty income guidelines published by the United States department of health and human services.
      (2) For the school budget year beginning July 1, 2024, the following pupils who attend a nonpublic school for that school budget year shall be eligible to receive an education savings account payment:
      (a) A resident pupil who is eligible to enroll in kindergarten.
      (b) A resident pupil who is eligible to enroll in grades one through twelve and was not enrolled in a nonpublic school for the school year immediately preceding the school year for which the education savings account payment is requested.
      (c) A resident pupil who is eligible to enroll in grades one through twelve and was enrolled in a nonpublic school for the school year immediately preceding the school year for which the education savings account payment is requested if the pupil's household has an annual income less than or equal to four hundred percent of the most recently revised poverty income guidelines published by the United States department of health and human services.
      (d) A resident pupil who received an education savings account payment in the immediately preceding school budget year.
      (3) For school budget years beginning on or after July 1, 2025, resident pupils eligible to enroll in kindergarten through grade twelve who attend a nonpublic school for the applicable school budget year shall be eligible to receive an education savings account payment.
      b. Education savings account payments shall be made available to parents and guardians in the manner authorized under subsection 5 for the payment of qualified educational expenses as provided in this section. Parents and guardians shall first use education savings account payments for all qualified educational expenses that are tuition and fees for which the parent or guardian is responsible for payment at the pupil's nonpublic school prior to using the education savings account for other qualified educational expenses.
  • Additional Eligibility Check:
    • Option name: Must enroll in private school, Option type: Popup, Option description:

      b. Education savings account payments shall be made available to parents and guardians in the manner authorized under subsection 5 for the payment of qualified educational expenses as provided in this section. Parents and guardians shall first use education savings account payments for all qualified educational expenses that are tuition and fees for which the parent or guardian is responsible for payment at the pupil's nonpublic school prior to using the education savings account for other qualified educational expenses.
  • Homeschool Compatible:
    • Option name: No, Option type: Popup, Option description:

      c. "Resident" means the same as defined in section 282.1, subsection 2.
  • Enrollment Cap:
    • Option name: None, Option type: None, Option description:

      (a) For the 2023-2024 school year, a maximum of one and five-tenths percent (1.5%) of the 2022-2023 total public school student enrollment may be approved to participate in the Arkansas Children's Educational Freedom Account Program.(b) However, the number of students approved to participate in the Arkansas Children's Educational Freedom Account Program under subdivision (a)(3)(A)(ii)(a) of this section shall not exceed the amount of funds made available for the Arkansas Children's Educational Freedom Account Program;(B)(i) For the 2024-2025 school year, student eligibility shall expand to include students who meet at least one (1) of the following:(a) All students who are eligible under subdivision (a)(3)(A) of this section;(b) Students who were enrolled in the prior school year in public schools rated "D" or "F" under §§ 6-15-2105 and 6-15-2106 and state board rules; and(c) Students whose parents are:(1) Veterans as identified under Title 38 of the United States Code;(2) In the uniformed service reserve components;(3) First responders; or(4) Law enforcement officers.(ii)(a) For the 2024-2025 school year, a maximum of three percent (3%) of the 2022-2023 total public school student enrollment may be approved to participate in the Arkansas Children's Educational Freedom Account Program.(b) The number of students approved to participate in the Arkansas Children's Educational Freedom Account Program under subdivision (a)(3)(B)(ii)(a) of this section shall:(1) Include any students who are continuing to participate in the Arkansas Children's Educational Freedom Account Program from the 2023-2024 school year; and(2) Not exceed the amount of funds made available for the Arkansas Children's Educational Freedom Account Program; and(C)(i) For the 2025-2026 school year and each year thereafter, any resident of this state who is eligible to enroll in a public elementary or secondary school shall be eligible.(ii) Beginning with the 2025-2026 school year, there shall be no limitation on student participation in the Arkansas Children's Educational Freedom Account Program.
  • Lottery:
    • Option name: None, Option type: None
  • Testing:
    • Option name: National/State (Except IEP), Option type: Popup, Option description:

      a. Each pupil participating in the education savings account program is required to take all applicable state and federally required student assessments and the results of those assessments shall be provided to the pupil's parents or guardians and reported to the department of education.
      b. The department of education shall compile all such reported assessment results in order to analyze student proficiency and academic progress among those pupils participating in the program, including analysis of graduation rates, proficiency, and progress based on grade level, gender, race, and household income level. The results of the department's analysis shall be included in the annual condition of education report.
  • COSTS COVERED INCLUDE: COSTS COVERED INCLUDE:
  • Private School Tuition:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Uniforms:
    • Option name: No, Option type: None, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Online Education:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Education Therapies:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Private Tutoring:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Public School Services (Classes and/or Extracurricular):
    • Option name: No, Option type: None
  • Transportation:
    • Option name: No, Option type: None, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • ESA Management Fees:
    • Option name: No, Option type: None, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Fees for Choice Navigator:
    • Option name: No, Option type: None
  • Textbooks:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Curricula and Supplementary Materials:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Computers/Technology:
    • Option name: No, Option type: None, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Testing Fees:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Summer/Afterschool learning (not daycare):
    • Option name: No, Option type: None
  • College Savings Plan:
    • Option name: No, Option type: None
  • College Tuition/Fees:
    • Option name: No, Option type: None, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • College Textbooks:
    • Option name: No, Option type: None
  • CTE / Industry Credentials:
    • Option name: Yes, Option type: Popup, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503
  • Insurance Premiums / Surety Bonds:
    • Option name: No, Option type: None
  • Other Approved by Admin:
    • Option name: No, Option type: None, Option description:

      (i) For the 2023-2024 school year, "qualifying expenses" shall include:(a) Tuition;(b) Fees;(c) The cost of testing under this subchapter; and(d) The cost of required school uniforms, if any, at a participating school; and(e) Expenses determined by a participating school to be necessary for the education of a participating student and required to be paid by a participating student who is enrolled in the participating school, including without limitation expenses related to:(1) Supplies;(2) Equipment;(3) Access to technology; and(4) Services provided by or at the participating school.(ii) "Qualifying expenses" shall not mean optional expenses payable to a third party; and(B) Beginning with the 2024-2025 school year and each year thereafter, "qualifying expenses" shall include those listed under subdivision (11)(A) of this section and include the following:(i) Instructional materials required for either in-person or virtual instruction provided by a participating service provider or participating school;(ii) Instructional or tutoring services;(iii) Curriculum;(iv) Supplemental materials or supplies required by a course of study for a particular content area;(v) Fees for:(a) Courses and associated examinations for college credit; and(b) Any examination related to postsecondary educational institution admission;(vi) Fees for:(a) Courses and associated examinations for career training; and(b) Any examination required in order to obtain an industry-based credential;(vii) Educational services provided by a licensed or accredited practitioner or participating service provider to a participating student who is a student with a disability;(viii) Fees for account management by participating service providers;(ix)(a) Technological devices used to meet a participating student's educational needs, which shall not include:(1) A television;(2) A video game console or accessory; or(3) Home theater or audio equipment.(b) Technological devices under subdivision (11)(B)(ix)(a) of this section are subject to approval by the Department of Education or a licensed physician;(x) Costs associated with transportation to and from a participating service provider or participating school; and(xi) Any other educational expense approved by the Division of Elementary and Secondary Education.Ark. Code § 6-18-2503