AZ
Arizona
Empowerment Scholarship Account
Conditional
Physical education may qualify when structured as a course of study.
Recreation alone is not enough; show the instructional purpose.State-by-state expense rules
Sports, physical education & movement
Physical-education lessons, sports instruction, participation fees, and student equipment where the program permits them.
0allowed
7conditional
0not allowed
7unclear
TX
Texas
Texas Education Freedom Accounts (TEFA)
Conditional
The official finder includes sports, swimming, martial arts, gymnastics, and physical-education providers.
The exact provider and offering must be approved.FL
Florida
Personalized Education Program (FTC-PEP) · Family Empowerment Scholarship for Students with Unique Abilities (FES-UA)
Conditional
Sports lessons, dance, physical-education fees, and student equipment are eligible within detailed item rules.
Some items require preauthorization or have size/frequency exclusions.WV
West Virginia
Hope Scholarship
Conditional
Physical-education and extracurricular instruction may qualify as electives or approved services.
Confirm the provider and exact offering in EMA.UT
Utah
Utah Fits All Scholarship
Conditional
Physical-education expenses are eligible but capped at 20% of the scholarship amount.
20% annual scholarship cap for physical education.IA
Iowa
Students First Education Savings Account
Conditional
Course-specific PE or gym equipment can qualify.
Non-school classes and camps are ineligible; documentation may be required.ID
Idaho
Empowering Parents
Conditional
Swimming lessons and other educational movement instruction can qualify through approved providers.
Provider and service approval required.TN
Tennessee
Education Freedom Scholarship (EFS) · Individualized Education Account (IEA)
Needs confirmation
The official sources reviewed do not clearly authorize this category. Ask the program before buying.
Do not treat a plausible educational use as approval.AL
Alabama
CHOOSE Act
Needs confirmation
The official sources reviewed do not clearly authorize this category. Ask the program before buying.
Do not treat a plausible educational use as approval.LA
Louisiana
Louisiana Giving All True Opportunity to Rise (LA GATOR)
Needs confirmation
The official sources reviewed do not clearly authorize this category. Ask the program before buying.
Do not treat a plausible educational use as approval.GA
Georgia
Georgia Promise Scholarship
Needs confirmation
The official sources reviewed do not clearly authorize this category. Ask the program before buying.
Do not treat a plausible educational use as approval.NC
North Carolina
Education Student Accounts (ESA+)
Needs confirmation
The official sources reviewed do not clearly authorize this category. Ask the program before buying.
Do not treat a plausible educational use as approval.AR
Arkansas
Arkansas Education Freedom Account
Needs confirmation
The official sources reviewed do not clearly authorize this category. Ask the program before buying.
Do not treat a plausible educational use as approval.NH
New Hampshire
Education Freedom Account
Needs confirmation
The official sources reviewed do not clearly authorize this category. Ask the program before buying.
Do not treat a plausible educational use as approval.