What Is an Education Savings Account (ESA)? School Choice by State in 2026

An education savings account (ESA) puts a portion of a child's public education funding into an account that parents control, to spend on approved costs — private school tuition, tutoring, curriculum, therapies, and sometimes college. ESAs are the engine behind the fastest expansion of school choice in U.S. history: by 2026, 19 states offer choice programs open to all or nearly all families. Here is how they work and where they exist.

The short version

• An ESA is a flexible, parent-controlled account funded with public education dollars.
• It is more flexible than a voucher: funds can cover tuition, tutoring, curriculum, and more — not just one school.
• 19 states have universal-eligibility choice programs in 2026; EdChoice calls 5 of them “truly universal.”
• Texas enacted a universal ESA in 2025 that launches in the 2026–27 school year.

What is an education savings account?

With a traditional public-school model, the state funds a seat at your assigned district school. An ESA changes the unit of funding from the school to the student: the state deposits a set amount per child into a restricted account, and parents draw on it for state-approved educational expenses.

Typical approved uses include:

• Private or religious school tuition and fees
• Tutoring and test prep
• Curriculum, textbooks, and learning software
• Special-needs therapies and services
• In many states, unused funds roll forward year to year — sometimes toward college

West Virginia launched the first statewide ESA in 2021, and Arizona became the first to open one to every K–12 student in 2022. The model spread from there.

ESA vs voucher vs tax-credit scholarship

"School choice" is an umbrella term. The three main private-choice tools differ in how flexible they are and how they're funded:

Program	How it works	Flexibility
Voucher	Public funds pay private-school tuition directly	Tuition only
Education Savings Account (ESA)	Public funds go into a parent-controlled account	Tuition + tutoring, curriculum, therapy, more
Tax-credit scholarship	Private donors fund scholarships and get a tax credit	Usually tuition; varies by state

Which states have universal school choice?

EdChoice counts 19 states with universal-eligibility programs in 2026. It draws a careful distinction, though: only five have reached what it calls "true universality" — where essentially every family can both qualify and get funded. Those five are highlighted below.

The frontier is moving every legislative session. Texas's program (SB 2, enacted 2025) opens in the 2026–27 school year with up to about $10,000 per student, and several more states are debating universal eligibility now.

How states rank on education choice

Having a program is the start; how generous and how usable it is varies enormously. Our education-choice score weighs ESAs, vouchers, tax-credit scholarships, charter access, and homeschool freedom together. Here is the current top tier:

1. 1AZArizona
   9.7A+
2. 2NHNew Hampshire
   9.1A+
3. 3FLFlorida
   9.1A+
4. 4ARArkansas
   8.8A
5. 5WVWest Virginia
   8.5A
6. 6OHOhio
   8.5A
7. 7INIndiana
   7.9B+
8. 8LALouisiana
   7.9B+
9. 9UTUtah
   7.6B+
10. 10TNTennessee
    7.6B+

See all 50 states ranked on Education Choice

See all 50 states ranked on school choice

ESAs, vouchers, charters, and homeschool freedom — the full ranking with a color-coded map.

How to use an ESA

If your state has an ESA, the path is usually:

1. Check eligibility and the calendar. Even "universal" programs have application windows and, sometimes, funding caps that fill up.
2. Apply through the state program. Each state runs its own portal; approval establishes your account and the annual amount.
3. Spend through approved channels. Most states use a managed marketplace or reimbursement system so purchases stay within approved categories.
4. Keep records. Programs audit spending, and unused funds often roll forward — so good record-keeping protects your balance.

School choice is one of the most dynamic areas of state policy in the country. If you want to see how your state stacks up against the rest — on this and nine other freedoms — start with the ranking above.