The latest on Education Savings Account legislation, new state programs, funding changes, and policy developments affecting families nationwide.
Texas, one of the most anticipated ESA programs in the country, is finalizing its enrollment infrastructure. Signed into law by Governor Abbott in October 2024, the Texas Education Savings Account will provide $10,500 annually per student — and up to $30,000 for students with special needs. With 75,000+ families projected to enroll in year one, Texas is set to become one of the largest ESA programs in the nation.
The Texas Education Agency is partnering with Odyssey for fund management. Families can monitor updates at educationfreedom.texas.gov. For a full walkthrough of the application process, see our Texas ESA Application Guide.
Alabama's Creating Hope and Opportunity for Our Students' Education (CHOOSE) Act became active in 2025, offering up to $7,000 for private school tuition and $2,000 for homeschool expenses. The universal program is open to all students ages 5-19 (up to 21 for students with disabilities) and is administered by the Alabama State Department of Education.
Tennessee launched its Education Freedom Scholarship program in early 2025, providing $7,500 per student with a phased rollout. The program reserves 50% of initial slots for low-income families and students with special needs, and uses ClassWallet for fund management. The state expects 25,000+ initial enrollees.
Arizona's Empowerment Scholarship Account, the nation's first universal ESA program (expanded in 2022), continues to see strong enrollment growth. With over 92,000 students now participating and 2,100+ approved providers, Arizona remains the model for other states designing their own ESA programs. Annual funding stands at $9,572 per student.
Kentucky's H.B. 1 established a tax-credit Education Opportunity Account program, but the law faces ongoing litigation. Courts are reviewing whether the program meets Kentucky's constitutional requirements for public education funding. The outcome will be closely watched by other states considering similar structures.
West Virginia's Hope Scholarship program is on track to become fully universal by the 2026-27 school year, removing remaining enrollment restrictions. Currently serving 9,500+ students at $5,267 per year, the program is managed by the Hope Scholarship Board and covers tuition, tutoring, curriculum, therapies, and online courses.
These 13 states are actively considering ESA-related legislation. Some bills have advanced through committee, while others are in early introduction stages. Track their progress below.
HB 26-1292 relates to private school participation in a federal tax credit program. The state is actively debating school choice legislation.
Track legislation →Idaho enacted H.B. 731 in 2025 related to a federal tax credit program for education, with universal private school choice legislation advancing.
Track legislation →HB 2822 would establish an ESA for families earning up to 2.5x the free-and-reduced lunch threshold, with awards up to 100% of per-pupil state aid.
Track legislation →Kansas enacted S.B. 361 (tax credit). SB 75 proposes a universal refundable tax credit of up to $8,000 per child for accredited private school tuition.
Track legislation →H.B. 1 established a tax-credit Education Opportunity Account program. Earlier legislation faces ongoing litigation.
Track legislation →H.B. 1204 would create an income-based ESA at 75% funding for families at or below 500% of the federal poverty level.
Track legislation →H.F. 19 and S.F. 244 would let families direct state education dollars toward tutoring, therapy, private school tuition, and more.
Track legislation →Proposals to expand education savings flexibility. As a state with a Republican trifecta, ESA legislation continues to be debated.
Track legislation →S. 1027/A. 1578 proposes a low-income pilot tax credit scholarship targeting 8 chronically failing school districts.
Track legislation →S.B. 2540 would create an ESA with an income cap at 250% of the federal poverty level.
Track legislation →S.B. 84 expanded the existing tax credit scholarship by raising the income cap from 150% to 200% of the free-and-reduced lunch threshold.
Track legislation →H.B. 359 would create a comprehensive oversight framework for all private schools receiving public tuition assistance.
Track legislation →H.B. 2719 would create an ESA program specifically for foster care students.
Track legislation →Annual ESA funding varies significantly by state. Here are all 21 active programs ranked by funding amount.
| State | Program Name | Annual Amount | Eligibility |
|---|---|---|---|
| Texas | Texas Education Savings Account | $10,500 | Universal (up to $30K special needs) |
| Arizona | Empowerment Scholarship Account | $9,572 | Universal (all K-12) |
| Florida | Family Empowerment Scholarship (FES) | $8,000 | Universal / Income-based |
| Oklahoma | Parental Choice Tax Credit | $7,500 | Universal (income tiers) |
| Tennessee | Education Freedom Scholarship | $7,500 | Universal (phased) |
| South Carolina | Education Scholarship Trust Fund | $7,200 | Income-based + special needs |
| Ohio | EdChoice Expansion Scholarship | $6,165 | Universal + income-prioritized |
| Utah | Utah Fits All Scholarship | $6,823 | Universal (income-prioritized) |
| Indiana | INESA | $6,735 | Special needs & income-based |
| Arkansas | Children's Educational Freedom Account | $6,694 | Universal (phased) |
| Montana | Special Needs Equal Opportunity ESA | $6,602 | Special needs only |
| Georgia | Georgia Promise Scholarship | $6,500 | Income-based |
| Iowa | Students First ESA | $7,598 | Universal (phased in) |
| Louisiana | LA-GATOR | $6,800 | Universal (all students) |
| New Hampshire | Education Freedom Accounts | $5,655 | Income-based (350% FPL) |
| North Carolina | NC ESA for Children with Disabilities | $9,000 | Special needs only |
| Mississippi | ESA for Students with Special Needs | $6,637 | Special needs only |
| Missouri | Missouri Empowerment Scholarship | $6,375 | Income & district-based |
| Alabama | CHOOSE Act | $5,400 | Universal (ages 5-19) |
| West Virginia | Hope Scholarship | $5,267 | Universal (expanding 2026-27) |
| Wyoming | Wyoming Education Savings Account | $5,800 | Special needs + income-based |
See detailed guides for all 21 ESA states — funding amounts, eligibility, approved expenses, and application details.