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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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ALABAMA: Creating Hope and Opportunity for Our Students' Education (CHOOSE) Tax Credit

ESA comparison by state Hits: 70
  • State: ALABAMA
  • PROGRAM OVERVIEW: PROGRAM OVERVIEW
  • Program Name:
    • Option name: Creating Hope and Opportunity for Our Students' Education (CHOOSE) Tax Credit, Option type: Popup, Option description:

             (9) PROGRAM. The Creating Hope and Opportunity for Our
         Students' Education (CHOOSE) Act Tax Credit program established by this act.

      , Option link: 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
  • Year Launched: 2025
  • Fund Administrator:
    • Option name: Department of Revenue (ADOR), Option type: Popup, Option description:

      qualifying educational expenses; to direct the Department of Revenue to establish education savings accounts through which parents can access funds to direct the education of participating students through education service providers and participating schools; to establish CHOOSE Act program requirements for parents of participating students, education
         service providers, and participating schools; to specify powers and duties of the Department of Revenue in administering the CHOOSE Act program; to prevent fraud or
  • Funding Mechanism:
    • Option name: Appropriation, Option type: Popup, Option description:

      Section 8. (a)(1) The CHOOSE Act Fund is created in the State Treasury for the purpose of providing funding for the tax credits authorized by this act.

      Notwithstanding any other provisions of law to the contrary, the Legislature shall appropriate not less than $100 million to this fund
      beginning with appropriations made for the fiscal year ending September 30, 2026, and continuing annually thereafter.
  • Program Administrator (Gov't):
    • Option name: Dpeartment of Revenue, Option type: Popup, Option description:

      qualifying educational expenses; to direct the Department of Revenue to establish education savings accounts through which parents can access funds to direct the education of participating students through education service providers and participating schools; to establish CHOOSE Act program
  • Third Party Administrator: ClassWallet
  • Role of DOE:
    • Option name: None, Option type: None, Option description:

      21-2-906. Duties of the state superintendent of
      public instruction to administer the education savings accounts program.

      (a)   The   state   superintendent   of   public   instruction
      shall:
  • Application Window/Dates:
    • Option name: Family Applications Open on January 2, 2025, Option type: Popup, Option description:

      (2) Establish and publicize a deadline by which application forms must be submitted to the department.
  • Fund Disbursement Frequency:
    • Option name: Funds will be deposited into the student’s ESA beginning July 1, 2025, Option type: Popup, Option description:

      (4) Create an ESA for the parent of the participating  student and make deposits of the amount of  awarded under section 3.

      (5) Establish a system by which a parent of a participating student can make periodic payments from ESAs to an education service provider or participating  including by electronic or online fund transfer. Nothing in this act shall be construed as authorizing the payment of program funds directly to a participating student or his or her parent.
  • Average Per-Pupil Funding:
    • Option name: $7000 ($2,000 for students not attending participating schools), Option type: Popup, Option description:

      (c)(1) For participating students enrolled in a  participating school, the annual amount of the credit shall be $7,000 or the actual cost of the qualifying educational expenses, whichever is less.

      (2) For participating students not enrolled in a participating school, the annual amount of the credit shall be $2,000 or the actual cost of the qualifying educational  expenses, whichever is less; provided that the   amount of all credits awarded to a parent for such students shall not exceed $4,000.
  • ELIGIBILITY: ELIGIBILITY
  • Income Limit:
    • Option name: Year 1 & 2 < 300% x FPL; Year 3 & After None, Option type: Popup, Option description:

      (b)(1) For the years beginning on January 1, 2025, and January 1, 2026, the credit shall be available to the parent of an eligible student whose family had an adjusted gross income not exceeding 300 percent of the federal poverty level for the preceding tax year. The credit shall be awarded in an amount specified in subsection (c) and subject to the priorities specified in subsection (d).
      (2) For the years beginning on or after January 1, 2027, the credit shall be available to any parent of an eligible student. The credit shall be awarded in an amount  specified in subsection (c) and subject to the priorities specified in subsection (d).
  • Prior Year Public School Requirement:
    • Option name: None, Option type: Popup, Option description:

      (5) ELIGIBLE STUDENT. A child aged 5 to 19 years who resides in this state and who has not graduated high school or a child aged 5 to 21 years who resides in this state and qualifies for services under the Individuals with
       Disabilities Education Act (IDEA) of 1975 or Section 504 of the Rehabilitation Act of 1973. The term does not include a student receiving scholarship funds or a tax credit under the Alabama Accountability Act of 2013, Chapter 6D of Title 16, Code of Alabama 1975. The term does not include a child who is enrolled in a private school as defined in section 16-28-1 that is not a participating school. The term does not include a child who is not lawfully present in the United States.
  • Geographic Limit:
    • Option name: Statewide, Option type: Popup, Option description:

      resides in this state and who has not graduated high school or a child aged 5 to 21 years who resides in this state and qualifies for services under the Individuals with
       Disabilities Education Act (IDEA) of 1975 or Section 504 of the Rehabilitation Act of 1973. The term does not include a student receiving scholarship funds or a tax credit under the Alabama Accountability Act of 2013, Chapter 6D of Title 16, Code of Alabama 1975. The term does not include a child who is enrolled in a private school as defined in section 16-28-1 that is not a participating school. The term does not include a child who is not lawfully present in the United States.
  • Additional Eligibility Check:
    • Option name: Lawful presence in the United States. Priority eligibility check- first 500 credits for special needs; participating sibilings, military dependents, residents of priority schools, low-income, Option type: Popup, Option description:

      The term does not include a student receiving scholarship funds or a tax credit under the Alabama Accountability Act of 2013, Chapter 6D of Title 16, Code of Alabama 1975. The term does not include a child who is enrolled in a private school as defined in section 16-28-1 that is not a participating school. The term does not include a child who is not lawfully present in the United States.
  • Homeschool Compatible:
    • Option name: Yes, Option type: Popup, Option description:

      (5) ELIGIBLE STUDENT. A child aged 5 to 19 years who resides in this state and who has not graduated high school or a child aged 5 to 21 years who resides in this state and qualifies for services under the Individuals with Disabilities Education Act (IDEA) of 1975 or Section 504 of the Rehabilitation Act of 1973. The term does not include a student receiving scholarship funds or a tax credit under the Alabama Accountability Act of 2013, Chapter 6D of Title 16, Code of Alabama 1975. The term does not include a child who is enrolled in a private school as defined in section 16-28-1 that is not a participating school. The term does not include a child who is not lawfully present in the United States.
  • Enrollment Cap:
    • Option name: Funded through an appropriation, Option type: Popup, Option description:

      Section 8. (a)(1) The CHOOSE Act Fund is created in the State Treasury for the purpose of providing funding for the tax credits authorized by this act. Notwithstanding any other provisions of law to the contrary, the Legislature shall appropriate not less than $100 million to this fund beginning with appropriations made for the fiscal year ending September 30, 2026, and continuing annually thereafter.
  • Lottery:
    • Option name: None, Option type: None, Option description:
      Definitions
      20-7-1703. Definitions. As used in this part, the following definitions apply:
      (1) "Eligible postsecondary institution" means an accredited postsecondary institution located in Montana.
      (2) "ESA student amount" means the sum of:
      (a) the data-for-achievement payment rate under 20-9-306;
      (b) the Indian education for all payment rate under 20-9-306;
      (c) the per-ANB amounts of the instructional block grant and related services block grant under 20-9-321; and
      (d) the applicable per-ANB maximum rate established in 20-9-306 for the student multiplied by the ratio of adopted general fund budget to maximum general fund budget in the prior year, rounded to the nearest one hundredth and not to exceed 1.00, in the district in which the student is included for ANB purposes under the program.
      (3) "Montana special needs equal opportunity education savings account" or "account" means an account within the trust established in 20-7-1710 in which a payment under 20-7-1709 is deposited on behalf of a qualified student for the purpose of reimbursement for the purchase of allowable educational resources pursuant to 20-7-1704 for qualified students.
      (4) "Parent" means a biological parent, adoptive parent, legal guardian, custodian, or other person with legal authority to act on behalf of a qualified student, and whose parental rights have not been terminated.
      (5) "Program" means the Montana special needs equal opportunity education savings account program established in 20-7-1702.
      (6) "Qualified school" means a nonpublic school serving any combination of grades kindergarten through 12 that:
      (a) is in compliance with applicable local health and safety regulations;
      (b) holds a valid occupancy permit, if required by the municipality;
      (c) does not discriminate on the basis of race, creed, religion, sex, marital status, color, age, physical disability, or national origin or because of mental disability, unless based on reasonable grounds, pursuant to 49-2-307;
      (d) requires that any employee who may have unsupervised access to children be subject to a criminal history background check prior to employment pursuant to and in support of 42 U.S.C. 5119(a) and (c); and
      (e) meets the requirements for Montana nonpublic schools under 20-5-109.
      (7) "Qualified student" means a resident of the state who:
      (a) in the current school year:
      (i) is identified as a "child with a disability" under the Individuals With Disabilities Education Act, 20 U.S.C. 1400, et seq.; and
      (ii) is between the ages of 5 and 19 on September 10;
      (b) is not currently enrolled in a school operating for the purpose of providing educational services to youth in department of corrections commitment programs or in the Montana school for the deaf and blind; and
      (c)
      (i) was counted during the previous school year for purposes of school district ANB funding;
      (ii) was enrolled during the previous school year in a program listed in subsection (7)(b);
      (iii) did not reside in the state in the previous school year; or
      (iv) is eligible to enter a kindergarten program pursuant to 20-7-117.
      (8) "Resident school district" means the school district in which a student resides.
  • Testing:
    • Option name: National/State (Except IEP), Option type: Popup, Option description:

      (5)a. Require all participating students receiving program funds to take a standardized assessment aligned to the curricula of the participating school, a nationally norm-referenced achievement assessment, or a nationally recognized aptitude assessment of the participating school's choice. Students with disabilities for whom testing is not appropriate are exempt from this requirement.
  • COSTS COVERED INCLUDE: COSTS COVERED INCLUDE:
  • Private School Tuition:
    • Option name: Yes, Option type: Popup, Option description:

      (10) QUALIFYING EDUCATIONAL EXPENSES. Expenses incurred by a parent of an eligible student in one or more of the following categories:
      a. Tuition and fees at a participating school.
      b. Textbooks.
      c. Fees for after-school or summer education programs provided by a participating school.
      d. Private tutoring.
      e. Curricula or instructional materials.
      f. Tuition and fees for nonpublic online learning programs.
      g. Educational software and applications.
      h. Fees for standardized and nationally recognized assessments, including college admissions tests and advanced placement examinations and related preparatory courses.
      i. Education services for students with disabilities from a licensed or accredited practitioner or education service provider.
      j. Contracted services provided by a public school district including specific classroom instruction.
  • Uniforms:
    • Option name: No, Option type: None, Option description:

      (i) Requires use of the ESA funds for the
      following qualifying expenses to educate the ESA student:

      (A)   Tuition and fees at a qualified school;

      (B) Tutoring    services   provided   by  an individual or a tutoring facility. The tutoring services shall not be provided by an ESA student's immediate family;

      (C) Services contracted for and provided by
      a public school district, including services provided by a public charter school. Services under this subparagraph may include,   without   limitation,  individual  classes   and
      extracurricular activities and programs;

      (D) Textbooks,     curriculum and other
      instructional materials, including, but not limited to, any supplemental materials or associated online instruction
      required by either a curriculum or an education service
      provider;

      (E) Computer       hardware    or     other
      technological devices that are primarily used to help meet an ESA student's educational needs;

      (F)   Educational software and applications;

      (G)   School uniforms;

      (H) Fees for nationally  standardized
      assessments, advanced placement examinations, examinations related to college or university admission and tuition and
      fees for preparatory courses for the exams;

      (J) Tuition and fees for summer education programs and specialized after school education programs;

      (K) Tuition, fees, instructional materials
      and examination fees at a career or technical school;

      (M) Educational  services   and   therapies including, but not limited to, occupational, behavioral,
      physical, speech-language and audiology therapies;

      (N)   Tuition and fees at an institution of higher education;

      (O) Fees for transportation paid to a
      fee-for-service transportation provider for the student to travel to and from an education service provider;

      (P) Any other educational expense approved
      by the state superintendent.
  • Online Education:
    • Option name: Yes, Option type: Popup, Option description:

      (10) QUALIFYING EDUCATIONAL EXPENSES. Expenses incurred by a parent of an eligible student in one or more of the following categories:
      a. Tuition and fees at a participating school.
      b. Textbooks.
      c. Fees for after-school or summer education programs provided by a participating school.
      d. Private tutoring.
      e. Curricula or instructional materials.
      f. Tuition and fees for nonpublic online learning programs.
      g. Educational software and applications.
      h. Fees for standardized and nationally recognized assessments, including college admissions tests and advanced placement examinations and related preparatory courses.
      i. Education services for students with disabilities from a licensed or accredited practitioner or education service provider.
      j. Contracted services provided by a public school district including specific classroom instruction.
  • Education Therapies:
    • Option name: Yes, Option type: Popup, Option description:

      (10) QUALIFYING EDUCATIONAL EXPENSES. Expenses incurred by a parent of an eligible student in one or more of the following categories:
      a. Tuition and fees at a participating school.
      b. Textbooks.
      c. Fees for after-school or summer education programs provided by a participating school.
      d. Private tutoring.
      e. Curricula or instructional materials.
      f. Tuition and fees for nonpublic online learning programs.
      g. Educational software and applications.
      h. Fees for standardized and nationally recognized assessments, including college admissions tests and advanced placement examinations and related preparatory courses.
      i. Education services for students with disabilities from a licensed or accredited practitioner or education service provider.
      j. Contracted services provided by a public school district including specific classroom instruction.
  • Private Tutoring:
    • Option name: Yes, Option type: Popup, Option description:

      (10) QUALIFYING EDUCATIONAL EXPENSES. Expenses incurred by a parent of an eligible student in one or more of the following categories:
      a. Tuition and fees at a participating school.
      b. Textbooks.
      c. Fees for after-school or summer education programs provided by a participating school.
      d. Private tutoring.
      e. Curricula or instructional materials.
      f. Tuition and fees for nonpublic online learning programs.
      g. Educational software and applications.
      h. Fees for standardized and nationally recognized assessments, including college admissions tests and advanced placement examinations and related preparatory courses.
      i. Education services for students with disabilities from a licensed or accredited practitioner or education service provider.
      j. Contracted services provided by a public school district including specific classroom instruction.
  • Public School Services (Classes and/or Extracurricular):
    • Option name: Yes, Option type: Popup, Option description:

      (10) QUALIFYING EDUCATIONAL EXPENSES. Expenses incurred by a parent of an eligible student in one or more of the following categories:
      a. Tuition and fees at a participating school.
      b. Textbooks.
      c. Fees for after-school or summer education programs provided by a participating school.
      d. Private tutoring.
      e. Curricula or instructional materials.
      f. Tuition and fees for nonpublic online learning programs.
      g. Educational software and applications.
      h. Fees for standardized and nationally recognized assessments, including college admissions tests and advanced placement examinations and related preparatory courses.
      i. Education services for students with disabilities from a licensed or accredited practitioner or education service provider.
      j. Contracted services provided by a public school district including specific classroom instruction.
  • Transportation:
    • Option name: No, Option type: None, Option description:
      20-7-1704. Use of Montana special needs equal opportunity education savings account -- allowable educational resources. (1) The superintendent of public instruction shall allow money deposited in the Montana special needs equal opportunity education savings account to be used to reimburse parents for the purchase of the following educational resources only for the benefit of the individual for whom the account was created:
      (a) qualified school tuition, fees, textbooks, software, or other instructional materials or services;
      (b) an educational program or course using electronic or offsite delivery methods, including but not limited to tutoring, distance learning programs, online programs, and technology delivered learning programs;
      (c) curriculum, including supplemental materials necessary for the curriculum;
      (d) tutoring;
      (e) educational therapies or services, including but not limited to occupational, behavioral, physical, speech-language, and audiology therapies from licensed or certified practitioners or providers, including licensed or certified paraprofessionals or educational aides;
      (f) state or nationally recognized assessment tests, advanced placement exams, entrance examinations at an eligible postsecondary institution, or other assessment instruments;
      (g) services provided by a public school in the state, including individual classes and extracurricular activities;
      (h) eligible postsecondary institution tuition, books, online courses, or other fees;
      (i) no more than $50 annually in consumable education supplies, such as paper, pens, and markers;
      (j) transportation required for another allowable educational service;
      (k) fees paid to a cooperative educational program; and
      (l) any other educational expense approved by the superintendent of public instruction.
      (2) Account funds may not be refunded, rebated, or shared with a parent or participating student in any manner.
      (3) A parent may pay for educational services or costs not covered by account funds.
      (4) Nothing in this part may be construed to require that a qualified student must be enrolled, full-time or part-time, in either a private school or nonpublic online school.
  • 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:

      (10) QUALIFYING EDUCATIONAL EXPENSES. Expenses incurred by a parent of an eligible student in one or more of the following categories:
      a. Tuition and fees at a participating school.
      b. Textbooks.
      c. Fees for after-school or summer education programs provided by a participating school.
      d. Private tutoring.
      e. Curricula or instructional materials.
      f. Tuition and fees for nonpublic online learning programs.
      g. Educational software and applications.
      h. Fees for standardized and nationally recognized assessments, including college admissions tests and advanced placement examinations and related preparatory courses.
      i. Education services for students with disabilities from a licensed or accredited practitioner or education service provider.
      j. Contracted services provided by a public school district including specific classroom instruction.
  • Curricula and Supplementary Materials:
    • Option name: Yes, Option type: Popup, Option description:

      (10) QUALIFYING EDUCATIONAL EXPENSES. Expenses incurred by a parent of an eligible student in one or more of the following categories:
      a. Tuition and fees at a participating school.
      b. Textbooks.
      c. Fees for after-school or summer education programs provided by a participating school.
      d. Private tutoring.
      e. Curricula or instructional materials.
      f. Tuition and fees for nonpublic online learning programs.
      g. Educational software and applications.
      h. Fees for standardized and nationally recognized assessments, including college admissions tests and advanced placement examinations and related preparatory courses.
      i. Education services for students with disabilities from a licensed or accredited practitioner or education service provider.
      j. Contracted services provided by a public school district including specific classroom instruction.
  • Computers/Technology:
    • Option name: Yes, Option type: Popup, Option description:

      (10) QUALIFYING EDUCATIONAL EXPENSES. Expenses incurred by a parent of an eligible student in one or more of the following categories:
      a. Tuition and fees at a participating school.
      b. Textbooks.
      c. Fees for after-school or summer education programs provided by a participating school.
      d. Private tutoring.
      e. Curricula or instructional materials.
      f. Tuition and fees for nonpublic online learning programs.
      g. Educational software and applications.
      h. Fees for standardized and nationally recognized assessments, including college admissions tests and advanced placement examinations and related preparatory courses.
      i. Education services for students with disabilities from a licensed or accredited practitioner or education service provider.
      j. Contracted services provided by a public school district including specific classroom instruction.
  • Testing Fees:
    • Option name: Yes, Option type: Popup, Option description:

      (10) QUALIFYING EDUCATIONAL EXPENSES. Expenses incurred by a parent of an eligible student in one or more of the following categories:
      a. Tuition and fees at a participating school.
      b. Textbooks.
      c. Fees for after-school or summer education programs provided by a participating school.
      d. Private tutoring.
      e. Curricula or instructional materials.
      f. Tuition and fees for nonpublic online learning programs.
      g. Educational software and applications.
      h. Fees for standardized and nationally recognized assessments, including college admissions tests and advanced placement examinations and related preparatory courses.
      i. Education services for students with disabilities from a licensed or accredited practitioner or education service provider.
      j. Contracted services provided by a public school district including specific classroom instruction.
  • Summer/Afterschool learning (not daycare):
    • Option name: Yes, Option type: Popup, Option description:

      (10) QUALIFYING EDUCATIONAL EXPENSES. Expenses incurred by a parent of an eligible student in one or more of the following categories:
      a. Tuition and fees at a participating school.
      b. Textbooks.
      c. Fees for after-school or summer education programs provided by a participating school.
      d. Private tutoring.
      e. Curricula or instructional materials.
      f. Tuition and fees for nonpublic online learning programs.
      g. Educational software and applications.
      h. Fees for standardized and nationally recognized assessments, including college admissions tests and advanced placement examinations and related preparatory courses.
      i. Education services for students with disabilities from a licensed or accredited practitioner or education service provider.
      j. Contracted services provided by a public school district including specific classroom instruction.
  • College Savings Plan:
    • Option name: No, Option type: None
  • College Tuition/Fees:
    • Option name: No, Option type: None, Option description:
      20-7-1704. Use of Montana special needs equal opportunity education savings account -- allowable educational resources. (1) The superintendent of public instruction shall allow money deposited in the Montana special needs equal opportunity education savings account to be used to reimburse parents for the purchase of the following educational resources only for the benefit of the individual for whom the account was created:
      (a) qualified school tuition, fees, textbooks, software, or other instructional materials or services;
      (b) an educational program or course using electronic or offsite delivery methods, including but not limited to tutoring, distance learning programs, online programs, and technology delivered learning programs;
      (c) curriculum, including supplemental materials necessary for the curriculum;
      (d) tutoring;
      (e) educational therapies or services, including but not limited to occupational, behavioral, physical, speech-language, and audiology therapies from licensed or certified practitioners or providers, including licensed or certified paraprofessionals or educational aides;
      (f) state or nationally recognized assessment tests, advanced placement exams, entrance examinations at an eligible postsecondary institution, or other assessment instruments;
      (g) services provided by a public school in the state, including individual classes and extracurricular activities;
      (h) eligible postsecondary institution tuition, books, online courses, or other fees;
      (i) no more than $50 annually in consumable education supplies, such as paper, pens, and markers;
      (j) transportation required for another allowable educational service;
      (k) fees paid to a cooperative educational program; and
      (l) any other educational expense approved by the superintendent of public instruction.
      (2) Account funds may not be refunded, rebated, or shared with a parent or participating student in any manner.
      (3) A parent may pay for educational services or costs not covered by account funds.
      (4) Nothing in this part may be construed to require that a qualified student must be enrolled, full-time or part-time, in either a private school or nonpublic online school.
  • College Textbooks:
    • Option name: No, Option type: None, Option description:
      20-7-1704. Use of Montana special needs equal opportunity education savings account -- allowable educational resources. (1) The superintendent of public instruction shall allow money deposited in the Montana special needs equal opportunity education savings account to be used to reimburse parents for the purchase of the following educational resources only for the benefit of the individual for whom the account was created:
      (a) qualified school tuition, fees, textbooks, software, or other instructional materials or services;
      (b) an educational program or course using electronic or offsite delivery methods, including but not limited to tutoring, distance learning programs, online programs, and technology delivered learning programs;
      (c) curriculum, including supplemental materials necessary for the curriculum;
      (d) tutoring;
      (e) educational therapies or services, including but not limited to occupational, behavioral, physical, speech-language, and audiology therapies from licensed or certified practitioners or providers, including licensed or certified paraprofessionals or educational aides;
      (f) state or nationally recognized assessment tests, advanced placement exams, entrance examinations at an eligible postsecondary institution, or other assessment instruments;
      (g) services provided by a public school in the state, including individual classes and extracurricular activities;
      (h) eligible postsecondary institution tuition, books, online courses, or other fees;
      (i) no more than $50 annually in consumable education supplies, such as paper, pens, and markers;
      (j) transportation required for another allowable educational service;
      (k) fees paid to a cooperative educational program; and
      (l) any other educational expense approved by the superintendent of public instruction.
      (2) Account funds may not be refunded, rebated, or shared with a parent or participating student in any manner.
      (3) A parent may pay for educational services or costs not covered by account funds.
      (4) Nothing in this part may be construed to require that a qualified student must be enrolled, full-time or part-time, in either a private school or nonpublic online school.
  • CTE / Industry Credentials:
    • Option name: No, Option type: None, Option description:

      (i) Requires use of the ESA funds for the
      following qualifying expenses to educate the ESA student:

      (A)   Tuition and fees at a qualified school;

      (B) Tutoring    services   provided   by  an individual or a tutoring facility. The tutoring services shall not be provided by an ESA student's immediate family;

      (C) Services contracted for and provided by
      a public school district, including services provided by a public charter school. Services under this subparagraph may include,   without   limitation,  individual  classes   and
      extracurricular activities and programs;

      (D) Textbooks,     curriculum and other
      instructional materials, including, but not limited to, any supplemental materials or associated online instruction
      required by either a curriculum or an education service
      provider;

      (E) Computer       hardware    or     other
      technological devices that are primarily used to help meet an ESA student's educational needs;

      (F)   Educational software and applications;

      (G)   School uniforms;

      (H) Fees for nationally  standardized
      assessments, advanced placement examinations, examinations related to college or university admission and tuition and
      fees for preparatory courses for the exams;

      (J) Tuition and fees for summer education programs and specialized after school education programs;

      (K) Tuition, fees, instructional materials
      and examination fees at a career or technical school;

      (M) Educational  services   and   therapies including, but not limited to, occupational, behavioral,
      physical, speech-language and audiology therapies;

      (N)   Tuition and fees at an institution of higher education;

      (O) Fees for transportation paid to a
      fee-for-service transportation provider for the student to travel to and from an education service provider;

      (P) Any other educational expense approved
      by the state superintendent.
  • Insurance Premiums / Surety Bonds:
    • Option name: No, Option type: None
  • Other Approved by Admin:
    • Option name: No, Option type: None, Option description:

      (i) Requires use of the ESA funds for the
      following qualifying expenses to educate the ESA student:

      (A)   Tuition and fees at a qualified school;

      (B) Tutoring    services   provided   by  an individual or a tutoring facility. The tutoring services shall not be provided by an ESA student's immediate family;

      (C) Services contracted for and provided by
      a public school district, including services provided by a public charter school. Services under this subparagraph may include,   without   limitation,  individual  classes   and
      extracurricular activities and programs;

      (D) Textbooks,     curriculum and other
      instructional materials, including, but not limited to, any supplemental materials or associated online instruction
      required by either a curriculum or an education service
      provider;

      (E) Computer       hardware    or     other
      technological devices that are primarily used to help meet an ESA student's educational needs;

      (F)   Educational software and applications;

      (G)   School uniforms;

      (H) Fees for nationally  standardized
      assessments, advanced placement examinations, examinations related to college or university admission and tuition and
      fees for preparatory courses for the exams;

      (J) Tuition and fees for summer education programs and specialized after school education programs;

      (K) Tuition, fees, instructional materials
      and examination fees at a career or technical school;

      (M) Educational  services   and   therapies including, but not limited to, occupational, behavioral,
      physical, speech-language and audiology therapies;

      (N)   Tuition and fees at an institution of higher education;

      (O) Fees for transportation paid to a
      fee-for-service transportation provider for the student to travel to and from an education service provider;

      (P) Any other educational expense approved
      by the state superintendent.