Side-by-side analysis of Education Savings Account programs across all states
19
with active or enacted ESA programs.
1,219,635
students participating nationwide.
$13.28B
in combined annual program funding.
| State | Program Name(s) | Status | Eligibility | Enrollment (Latest) | Program Budget | Avg. Award | Switcher Rate (Latest) | Year Launched |
|---|---|---|---|---|---|---|---|---|
| Florida Family Empowerment Scholarship Programs (FES-EO, FES-UA) | Family Empowerment Scholarship Programs (FES-EO, FES-UA) (FES-EO, FES-UA, FTC, PEP) | Active | Universal | $4500.0M FY2024-25 | $8,000 | 31% | 2019 | |
| Arizona Empowerment Scholarship Accounts (ESA) | Empowerment Scholarship Accounts (ESA) | Active | Universal | 92,362 | $1037.0M FY2026 (Projected) | $10,349 | 57% | 2011 |
| Iowa Students First Education Savings Account Program | Students First Education Savings Account Program (Students First Act) | Active | Universal | $218.0M FY2024-25 (Year 2) | $7,826 | 70% | 2023 | |
| Tennessee Education Freedom Scholarship Act (+ IEA Program, ESA Pilot Program) | Education Freedom Scholarship Act (+ IEA Program, ESA Pilot Program) (EFS, IEA) | Active | Universal | $1100.0M FY2026-FY2030 (5-Year Projection) | $8,500 | 35% | 2025 | |
| West Virginia Hope Scholarship Program | Hope Scholarship Program (Hope Scholarship) | Active | Universal | 19,000 | $315.0M FY2027+ (Post-Universal Projection) | $4,921 | 100% | 2022 |
| Alabama Creating Hope and Opportunity for Our Students' Education (CHOOSE) Act | Creating Hope and Opportunity for Our Students' Education (CHOOSE) Act (CHOOSE Act) | Active | Universal (Phased) | $150.0M FY2028 (Year 3 Baseline) | N/A | 16% | 2025 | |
| Arkansas Arkansas Children's Educational Freedom Account Program | Arkansas Children's Educational Freedom Account Program (Education Freedom Accounts (EFA)) | Active | Universal (Phased) | 14,256 | $277.0M FY2025-26 (Year 3 - Universal) | $6,856 | 12% | 2023 |
| New Hampshire Education Freedom Accounts (EFA) | Education Freedom Accounts (EFA) (EFA) | Active | Universal | $52.0M FY2026 (2025-26 Post-Universal) | $5,204 | 45% | 2021 | |
| South Carolina Education Scholarship Trust Fund (ESTF) | Education Scholarship Trust Fund (ESTF) (ESTF) | Active | Income-Limited | $75.0M SY2025-26 (Year 2, SB 62 Restructured) | $7,500 | N/A | 2024 | |
| Georgia Georgia Promise Scholarship | Georgia Promise Scholarship (Promise Scholarship) | Active | Geographic | $141.0M SY2025-26 (Inaugural Year) | $6,500 | N/A | 2025 | |
| North Carolina Personal Education Student Accounts for Children with Disabilities (ESA+) | Personal Education Student Accounts for Children with Disabilities (ESA+) (ESA+) | Active | Special Education | $58.0M FY2032-33 (With Annual Escalator) | $11,846 | 100% | 2017 | |
| Mississippi Equal Opportunity for Students with Special Needs Program | Equal Opportunity for Students with Special Needs Program (Special Needs ESA) | Active | Special Education | 345 | $5.0M FY2026 (Waitlist Response) | $7,829 | 100% | 2015 |
| Montana Special Needs Equal Opportunity Education Savings Account Program | Special Needs Equal Opportunity Education Savings Account Program (Special Needs ESA) | Active | Special Education | $0.3M FY2024-25 (Based on 46 students) | N/A | 100% | 2024 | |
| Oklahoma Parental Choice Tax Credit Act | Parental Choice Tax Credit Act | Active | Universal (Tax Credit) | N/A | $200.0M FY2025 | $6,500 | N/A | 2024 |
| Louisiana Louisiana Giving All True Opportunity to Rise (LA GATOR) Scholarship | Louisiana Giving All True Opportunity to Rise (LA GATOR) Scholarship (LA GATOR) | Active (Underfunded) | Universal (Phased) | $520.0M Long-Term Fully-Funded Universal (PAR Estimate) | $9,533 | 25% | 2025 | |
| Indiana Education Scholarship Account Program (INESA) | Education Scholarship Account Program (INESA) (INESA) | Active (At Capacity) | Special Education | $11.5M FY2024-25 | $11,601 | 75% | 2022 | |
| Texas Texas Education Freedom Accounts (TEFA) | Texas Education Freedom Accounts (TEFA) (TEFA) | Enacted (Not Launched) | Universal | $4600.0M FY2030 (LBB Projection) | $10,800 | 5% | 2026 | |
| Wyoming Steamboat Legacy Scholarship Program | Steamboat Legacy Scholarship Program (Wyoming ESA) | Halted (Injunction) | Universal | $30.0M FY2025-26 (One-time appropriation, UNSPENT) | $7,000 | N/A | 2025 | |
| Ohio Afterschool Child Enrichment (ACE) Program | Afterschool Child Enrichment (ACE) Program | Inactive | Targeted (Income, District) | N/A | N/A | $1,000 | N/A | 2021 |
| Utah Utah Fits All Scholarship Program | Utah Fits All Scholarship Program (UFA) | Active (Contested) | Universal (Phased) | $122.0M FY2025-26 (Year 2) | $8,000 | N/A | 2024 |
Switcher Rate Definition: The percentage of new ESA participants who previously attended public schools. This metric is critical for fiscal analysis - high switcher rates suggest program functions as "exit ramp" from public schools, while low rates indicate subsidy for existing private school families.
| State | Testing Mandates | Financial Auditing | Administering Agency | Financial Platform |
|---|---|---|---|---|
| Florida | Yes, schools must annually administer a state-approved, nationally norm-referenced test to all scholarship students. However, there are no consequences tied to the results; the mandate is to test, not to demonstrate proficiency or growth. | SFOs must undergo an annual financial and compliance audit by an independent CPA. Participating private schools are also subject to periodic audits to ensure compliance. | Florida Department of Education / Scholarship Funding Organizations (SFOs) | Varies by SFO - Step Up For Students and AAA Scholarship Foundation each use proprietary systems |
| Arizona | No state testing requirement for ESA participants (contrast with public schools) | Arizona Dept of Education risk-based auditing; ClassWallet transaction monitoring; Significant oversight deficit documented due to rapid program growth (12 auditors for 90,000+ accounts) | Arizona Department of Education | ClassWallet |
| Iowa | Not specified in enabling legislation for ESA participants. Participating schools must be accredited. | Iowa Department of Education oversight; Odyssey platform transaction monitoring; All participating schools must be state-accredited. Subject to audits by Iowa State Auditor's Office. | Iowa Department of Education | Odyssey |
| Tennessee | IEA: State TCAP test or nationally norm-referenced test required (results not publicly reported). Pilot: MANDATORY TCAP testing for grades 3-11 (results publicly reported and compared to public schools). EFS: Testing requirements TBD. | Tennessee Dept of Education oversight; Pilot program has most stringent accountability with mandatory public TCAP reporting | Tennessee Department of Education | Prepaid debit card system (IEA); Online payment portal (Pilot/EFS) |
| West Virginia | Not specified for private school participants. Homeschool participants must submit annual assessment results or a portfolio review. | Oversight by the WV Hope Scholarship Board and State Treasurer's Office. The TheoPay platform provides a digital audit trail for all transactions. | West Virginia Hope Scholarship Board (chaired by State Treasurer) | Student First Technologies (Theodore/TheoPay platform) |
| Alabama | Not specified in enabling legislation | Alabama Department of Revenue oversight; ClassWallet transaction monitoring and audit trail; No direct reimbursements allowed (all payments through platform) | Alabama Department of Revenue (ALDOR) | ClassWallet |
| Arkansas | Yes, annual nationally norm-referenced test required in reading and math. | Arkansas Department of Education is mandated to conduct random audits of accounts, schools, and providers. Anonymous fraud reporting hotline established. | Arkansas Department of Education (Office of School Choice and Parent Empowerment) | ClassWallet (switched from Student First Tech after Year 1 performance issues) |
| New Hampshire | Not specified in program rules for EFA participants. | Oversight is delegated to the private nonprofit administrator (CSFNH). State legislative auditors reported being unable to access primary program data from the contractor, creating a major accountability and transparency issue. | New Hampshire Department of Education / Children's Scholarship Fund NH (CSFNH) | ClassWallet (administered by Children's Scholarship Fund NH, a private nonprofit under a sole-source contract) |
| South Carolina | Not specified in current legislation | SC Dept of Education oversight; Private Trustee fiduciary responsibility; ClassWallet transaction monitoring; All payments must be through platform (no direct reimbursements to parents) | South Carolina Department of Education / Private Trustee | ClassWallet |
| Georgia | ALL participating students MUST take annually: Nationally norm-referenced test OR Georgia statewide assessment measuring math and language arts progress. Pre-approved tests: ACT, SAT, Iowa Assessments, NWEA MAP, TerraNova, others. | Multi-layer accountability: (1) GESA conducts random audits of individual accounts annually, (2) GA Dept of Audits and Accounts performs comprehensive program audit annually, (3) Schools must show financial stability (1+ year operation OR CPA audit), (4) Cases of fraud referred to GA Attorney General | Georgia Education Savings Authority (GESA) / Georgia Student Finance Commission (GSFC) | Odyssey |
| North Carolina | Participating students required to take nationally norm-referenced achievement test annually; Results reported to state in aggregate/anonymized form; No minimum score required to maintain scholarship | PROACTIVE model: ClassWallet pre-approval system for all expenses before funds disbursed (prevents misuse); NCSEAA staff review; Creates real-time digital audit trail; Private schools receiving $300K+ require CPA financial review | North Carolina State Education Assistance Authority (NCSEAA) | ClassWallet (partnership with NCSEAA since 2018) |
| Mississippi | Not specified in program rules for ESA participants. | Mississippi Dept. of Education oversight; The state's PEER Committee (Joint Legislative Committee on Performance Evaluation and Expenditure Review) conducts detailed program audits that have driven legislative refinements. | Mississippi Department of Education (Office of Special Education) | State-managed reimbursement system (no third-party platform). This creates a significant socioeconomic filter, as families must pay costs upfront. |
| Montana | Not specified in program rules for ESA participants. | Montana Office of Public Instruction (OPI) oversight and reimbursement review. 5% of all funds are retained by OPI for program administration. | Montana Office of Public Instruction (OPI) | State-managed reimbursement system (no third-party platform). This creates a significant socioeconomic filter, as families must pay costs upfront. |
| Oklahoma | No | Oklahoma Tax Commission | Oklahoma Tax Commission | N/A (Administered via Tax Filing) |
| Louisiana | Yes, all participating students are required to take either the state LEAP assessment or a state board-approved nationally norm-referenced test annually. | The LDOE is authorized to conduct audits and investigate fraud, with the ability to refer cases to the Attorney General. Proactive guardrails are implemented via the Odyssey platform (e.g., price caps on technology). | Louisiana Department of Education (LDOE) / Louisiana State Board of Elementary and Secondary Education (BESE) | Odyssey |
| Indiana | Students must take state's standardized assessment OR alternative assessment as specified in their special education service plan | Office of Indiana Treasurer of State oversight; ClassWallet transaction monitoring; All service providers must be approved; Schools require accreditation verification; State financial audits | Office of the Indiana Treasurer of State | ClassWallet |
| Texas | To be determined; Statute does not specify testing requirements for TEFA participants | Texas Comptroller of Public Accounts oversight; Odyssey platform transaction monitoring; Comptroller's office prioritizes fiscal control and fraud prevention over educational oversight | Texas Comptroller of Public Accounts | Odyssey (selected as Certified Educational Assistance Organization/CEAO for financial management) |
| Wyoming | Statute requires statewide assessment OR nationally norm-referenced achievement test annually (but program never launched to implement) | WY Dept of Education authorized to conduct random audits of at least 2% of accounts annually; Up to 5% of appropriation for administration (but program never launched) | Wyoming Department of Education | Odyssey (selected and contracted, but platform never went operational due to injunction) |
| Ohio | No | Standard state and federal auditing of relief funds. | Ohio Department of Education and Workforce | Merit |
| Utah | Not specified in program rules. | Utah State Board of Education oversight. The program experienced a major administrative crisis in Year 1, with its initial program manager (ACE Scholarships) being replaced mid-year due to severe audit backlogs, reimbursement delays, and public spending scandals. | Utah State Board of Education / Third-Party Program Manager | Odyssey (took over mid-2025) |
Florida has the largest and most complex school choice ecosystem in the nation, serving over 500,000 students across its multiple scholarship programs, including the Family Empowerment Scholarship (FES) programs.
As of the latest data, at least 12 states have enacted universal or near-universal ESA programs that are either active or launching soon. This represents a major trend in school choice policy, moving away from targeted, means-tested programs toward broad eligibility for all students.
The 'switcher rate' is the percentage of ESA participants who were previously enrolled in a public school. It's the most critical metric for fiscal analysis. A high switcher rate suggests the program is providing an exit from public schools and may generate net savings for the state. A low switcher rate indicates the program is primarily subsidizing existing private school or homeschool students, representing a new cost to the state.
E-E-A-T Commitment: We are committed to providing a trustworthy and authoritative resource on Education Savings Accounts. Our data is meticulously compiled and cross-referenced from primary sources to ensure the highest level of accuracy.
All data on this page is sourced from official state agency reports (e.g., Departments of Education, State Treasurers' Offices), legislative documents (e.g., enabling statutes, fiscal notes from legislative budget offices), and comprehensive analyses from non-partisan research organizations and reputable think tanks. Each state's individual page contains a detailed list of its specific primary sources.