AZ
Arizona
Empowerment Scholarship Account
Allowed
Tutoring and teaching services are eligible when the provider and service meet program rules.
State-by-state expense rules
Tutoring, teaching & live classes
One-to-one tutoring, small-group teaching, live online classes, and contracted instruction.
11allowed
3conditional
0not allowed
0unclear
TX
Texas
Texas Education Freedom Accounts (TEFA)
Allowed
Private tutoring from a qualifying provider is eligible.
Family members may not be paid.FL
Florida
Personalized Education Program (FTC-PEP) · Family Empowerment Scholarship for Students with Unique Abilities (FES-UA)
Allowed
Private tutoring and eligible instructional programs are permitted.
Provider qualifications and invoicing rules apply.WV
West Virginia
Hope Scholarship
Allowed
Tutoring, individual public-school classes, and certified-teacher annual reviews are eligible.
Tutors cannot be immediate family members.UT
Utah
Utah Fits All Scholarship
AL
Alabama
CHOOSE Act
Allowed
Tutoring from approved providers is an eligible use.
Provider must be approved for Alabama.LA
Louisiana
Louisiana Giving All True Opportunity to Rise (LA GATOR)
NC
North Carolina
Education Student Accounts (ESA+)
Allowed
Live online or in-person tutoring and supplemental teaching are eligible across core subjects, art, music, and foreign languages.
Provider must enroll with SEAA; some non-core tutoring does not count toward the academic-spending requirement.AR
Arkansas
Arkansas Education Freedom Account
Allowed
Tutoring, contracted educators, homeschool co-ops, and groups can participate as service providers.
NH
New Hampshire
Education Freedom Account
ID
Idaho
Empowering Parents
Allowed
Tutoring and approved instructional services can be paid through DirectPay.
Service provider must register and be approved in ClassWallet.TN
Tennessee
Education Freedom Scholarship (EFS) · Individualized Education Account (IEA)
Conditional
Qualifying tutoring may be paid from remaining funds.
Tuition first; tutor qualifications and provider approval apply.GA
Georgia
Georgia Promise Scholarship
Conditional
Tutoring is eligible when delivered by a Georgia-certified educator.
Tutor must meet Georgia certification rules.IA
Iowa
Students First Education Savings Account
Conditional
Tutoring and reading-specialist services can qualify as educational therapy services.
Relevant provider credentials are required; family members cannot bill.