The short answer
Strong for curriculum, educational technology, textbooks/testing, tutoring, therapy, and contracted transportation. Products must come from the North Carolina ClassWallet marketplace, and services require enrolled providers.
Before you shop
How the program works
Education Student Accounts (ESA+)
Official site ↗- Type
- Disability-focused education savings account
- Administrator
- North Carolina State Education Assistance Authority
- Platform
- ClassWallet
- Award
- Award varies by student eligibility and service level.
- Homeschool access
- Yes, for eligible students with qualifying disabilities.
- How purchases work
- Buy products in ClassWallet or pay an enrolled tutor, therapist, or transport provider with required documentation.
- ESA+ is disability-specific, not a universal North Carolina homeschool account.
- Academic-spending requirements affect how non-core services count.
By category
What the money can buy
“Conditional” means caps, credentials, documentation, spending order, or exact-offering approval matters.
Clearly allowed4
Curriculum, textbooks & booksAllowed
Curriculum, lesson plans, learning kits, workbooks, and required textbooks are eligible.
Examples: lesson plans, learning kits, workbooks, required textbooks.
Tutoring, teaching & live classesAllowed
Live online or in-person tutoring and supplemental teaching are eligible across core subjects, art, music, and foreign languages.
Examples: math tutor, live online class, music tutoring.
- Provider must enroll with SEAA; some non-core tutoring does not count toward the academic-spending requirement.
Therapies & special-needs servicesAllowed
Educational therapy, including speech and occupational therapy, is eligible through enrolled providers.
Examples: speech therapy, occupational therapy.
- Provider must enroll with SEAA.
Testing, assessment & exam preparationAllowed
Nationally normed achievement tests, AP tests, and recognized college-entrance exams are eligible.
Examples: achievement test, AP exam, college entrance exam.
Allowed with conditions6
Private school, microschool & program tuitionConditional
ESA+ can support eligible school-choice arrangements and qualifying tuition reimbursement.
Examples: ESA+ reimbursement school, direct-payment school.
- School participation and reimbursement rules apply.
Online learning, software & subscriptionsConditional
Educational apps and digital curriculum can qualify through the educational-technology or curriculum categories.
Examples: educational app, online curriculum.
- Product must be in the North Carolina ClassWallet marketplace and meet the allowable-expense guide.
Computers, technology & internetConditional
Educational technology is eligible across defined disability and learning categories.
Examples: assistive technology, computer-related educational technology.
- Must be educationally related and purchased in ClassWallet; included/excluded technology rules apply.
Art, music & creative learningConditional
Art and music tutoring is eligible beginning in the 2026–27 school year.
Examples: art tutoring, music tutoring.
- Does not count toward the academic-spending requirement.
TransportationConditional
Transportation to and from educational services and activities is eligible by contract with an enrolled provider.
Examples: contracted student transportation.
- Signed provider-parent contract and invoice requirements apply.
Supplies, equipment & educational kitsConditional
Learning kits qualify as curriculum when they supplement an academic subject.
Examples: learning kit, curricular manipulatives.
- Products must be purchased in the North Carolina ClassWallet marketplace.
Not clear in public guidance7
College, dual enrollment & postsecondary studyNeeds 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.
Career, trade & life-skills educationNeeds 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.
Sports, physical education & movementNeeds 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.
Camps, summer & after-school programsNeeds 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.
School uniformsNeeds 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.
Planning, portfolios & recordkeepingNeeds 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.
Field trips, museums & educational membershipsNeeds 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.
At checkout
Rules worth remembering
- 01
ClassWallet is the only product marketplace.
- 02
An item appearing in ClassWallet does not itself prove it is allowable.
- 03
Tutors, therapists, and transportation providers must be enrolled with SEAA.
Product evidence
Products connected to North Carolina
These are provider-level signals, not blanket permission for every package or SKU.
Claims made by vendors
Useful leads, but not official state confirmation.
Evidence trail
Official sources used
All rules on this page were checked September 1, 2026.