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

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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 and even therapeutic 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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A summary of the evidence on vouchers is given on a separate page.

References

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 original bill – http://www.azleg.gov/legtext/50leg/1r/bills/sb1553h.pdf

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Colorado – http://www.nytimes.com/2015/06/30/us/colorado-court-rules-use-of-public-funds-for-private-schools-is-unconstitutional.html

DeForrest, Mark Edward. "An Overview and Evaluation of State Blaine Amendments: Origins, Scope, and First Amendment Concerns." Harvard Journal of Law & Public Policy 26.2 (2003): 551-626.