of by (in alphabetical order) John Garrett Clawson, Cassie Davis, Reynaldo De La Garza, Katie Floyd , Sarah Pollock

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ESAs share several programmatic characteristics with school voucher program. 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. Consequently, many of those that support the school voucher concept support ESA initiatives as well. Those that oppose such voucher proposals are also likely to reject ESA programs. 

How ESAs Work

While no ESA program currently exists in Texas, the 2015 bill SB 1178 describes several program features that may be included in later bills.

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However, consumables (e.g., pens and paper), transportation, and technological equipment would NOT be eligible expenses under SB 1178.

Program Size and Fiscal Impact

While no fiscal note was prepared for SB 1178 in the 2015 Texas legislative session, the budget implications in other states with ESA programs can, to some extent, be used as proxies. To date, just two ESA programs - Arizona and Nevada - permit students without disabilities or an IEP to participate. These programs are much larger than other state programs and best resemble the proposed Texas program.

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“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).

S.N. 850, Florida 116th Cong. (2014).