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by (in alphabetical order) John Garrett Clawson, Reynaldo de la Garza, Victoria Keller, Sarah Pollock, Laurie Roberts, 

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Parents may spend ESA funds on a variety of educational costs including private . These educational costs include:

  • Private or charter school tuition

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  • Textbooks
  • Curricula
  • Tutoring
  • Parents can also use funds to pay for private tuition or specialized therapy for children with disabilities

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However, consumables (like pens and paper), transportation, and technological equipment are not NOT eligible expenses under SB 1178.

ESAs vs. Vouchers

ESAs are often confused with vouchers. The primary distinction is that vouchers can only be used for tuition, while ESAs can be used for a variety of educational expenses. Another distinction is that vouchers transfer tuition from the government to the student's chosen school, while ESA funds are controlled by parents through a government-funded debit card.

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O'Dell, Rob, and Yvonne W. Sanchez. "State Money Helping Wealthier Arizona Kids Go to Private Schools." The Arizona Republic. Last modified July 7, 2016. http://www.azcentral.com/story/news/arizona/politics/education/2016/02/23/state-money-helping-wealthier-arizona-kids-go-private-schools/80303730/.

“School Choice in America,” EdChoice, last modified Oct. 28, 2016, http://www.edchoice.org/school-choice/school-choice-in-america.

S.B. 1178, Texas 84th Cong. (2015).

S.B. 2695, Mississippi 114th Cong. (2015).

S.B. 302, Nevada 302nd Cong. (2015).

S.B. 431, Tennessee 431st Cong. (2015).


Arizona. Senate. 2013. reg. sess. Phoenix. SB 1363 Fiscal Note. Schimpp, Steve. 2013.

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