State-by-state expense rules

Supplies, equipment & educational kits

Consumable school supplies, subject materials, manipulatives, lab gear, educational equipment, and subscription kits.

5allowed
9conditional
0not allowed
0unclear
FL

Florida

Personalized Education Program (FTC-PEP) · Family Empowerment Scholarship for Students with Unique Abilities (FES-UA)

Allowed

School supplies, educational kits, manipulatives, creative-play materials, and subject equipment are eligible within item rules.

UT

Utah

Utah Fits All Scholarship

Allowed

Educational supplies and equipment designed primarily for learning are eligible.

A general-purpose item does not become eligible solely because a family plans to use it educationally.
AR

Arkansas

Arkansas Education Freedom Account

Allowed

Supplemental supplies and educational equipment are eligible within program rules.

TN

Tennessee

Education Freedom Scholarship (EFS) · Individualized Education Account (IEA)

Conditional

Required instructional materials may be eligible after tuition.

General homeschool supplies are not automatically covered.
AL

Alabama

CHOOSE Act

Conditional

Educational materials and kits may qualify through approved ESP offerings.

A broad retailer or unlisted product is not automatically eligible.
LA

Louisiana

Louisiana Giving All True Opportunity to Rise (LA GATOR)

Conditional

Other approved educational supplies and expenses can qualify.

The exact item must be approved in Odyssey.
GA

Georgia

Georgia Promise Scholarship

Conditional

Supplemental instructional materials may qualify.

General supplies are not automatically approved.
NC

North Carolina

Education Student Accounts (ESA+)

Conditional

Learning kits qualify as curriculum when they supplement an academic subject.

Products must be purchased in the North Carolina ClassWallet marketplace.
IA

Iowa

Students First Education Savings Account

Conditional

Course-specific equipment can qualify, but ordinary art, writing, office, organization, household, cleaning, and consumable supplies are excluded.

STEM-box subscriptions, common stationery, and general household items are ineligible.
ID

Idaho

Empowering Parents

Conditional

Educational devices and instructional materials can be purchased when they support current educational needs.

Must support the student's educational needs; common approved/denied guidance applies.