State-by-state expense rules

Private school, microschool & program tuition

Tuition and mandatory fees charged by participating private schools, microschools, hybrid programs, or qualifying education providers.

12allowed
1conditional
0not allowed
1unclear
AZ

Arizona

Empowerment Scholarship Account

Allowed

Private-school tuition and qualifying education-provider fees are core uses.

TX

Texas

Texas Education Freedom Accounts (TEFA)

Allowed

Tuition and fees at participating private schools, higher-education institutions, online programs, and credential programs are eligible.

FL

Florida

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

Allowed

PEP can pay eligible home-education instructional programs and part-time or hybrid private-school costs; FES-UA also covers eligible private-school tuition.

PEP does not cover full-time private-school attendance under its PEP status.
WV

West Virginia

Hope Scholarship

Allowed

Private and parochial tuition, qualifying microschools, out-of-state public tuition, and certain provider fees are eligible.

TN

Tennessee

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

Allowed

EFS pays tuition and required fees at a registered private school first.

LA

Louisiana

Louisiana Giving All True Opportunity to Rise (LA GATOR)

Allowed

Participating nonpublic-school and approved online-program tuition and fees are eligible.

AR

Arkansas

Arkansas Education Freedom Account

Allowed

Tuition and fees at participating schools, microschools, learning pods, and other qualifying providers can be eligible.

IA

Iowa

Students First Education Savings Account

Allowed

Accredited nonpublic-school tuition and fees must be paid first.

NH

New Hampshire

Education Freedom Account

Allowed

Private-school tuition and fees plus contracted public-school, charter, academy, and independent-school services are eligible.

NC

North Carolina

Education Student Accounts (ESA+)

Conditional

ESA+ can support eligible school-choice arrangements and qualifying tuition reimbursement.

School participation and reimbursement rules apply.
ID

Idaho

Empowering Parents

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.