What Can I Actually Buy with ESA Money?

The #1 Question Every ESA Parent Asks

If you've been approved for an Education Savings Account, the first question is always the same: "What can I actually spend this on?" The answer is defined by your state's statute, not by general guidelines. Each state lists specific approved expense categories in its law, and spending outside those categories will result in denied claims or worse — repayment demands and program removal. Here's what the actual state laws and handbooks say.

Approved Expense Categories Under Arizona Law (ARS 15-2402)

Arizona has the oldest and most detailed ESA statute in the country. Under ARS 15-2402, ESA funds may only be used for the following categories. Other states follow similar patterns but with their own variations.

• Tuition or fees at a qualified school (must require fingerprint checks for all staff with unsupervised student contact)
• Textbooks required by a qualified school
• Tutoring or teaching services from providers not subject to state disciplinary action, or from facilities accredited by a state, regional, or national accrediting organization
• Curricula and supplementary materials (defined by ADE as a course of study for content areas or grade levels, including required or recommended supplemental materials)
• Tuition or fees for a nonpublic online learning program
• Fees for nationally standardized norm-referenced achievement tests, Advanced Placement exams, or college/university admission exams
• Tuition or fees at an eligible postsecondary institution (Arizona community colleges, universities under the Board of Regents, or accredited private postsecondary institutions)
• Textbooks required by an eligible postsecondary institution
• Computer hardware and technological devices primarily used for educational purposes — including calculators, personal computers, laptops, tablets, microscopes, telescopes, and printers
• Public school services, including individual classes and extracurricular programs
• Public transportation services in Arizona (including commuter passes) or transportation network services between the student's residence and a qualified school
• Uniforms purchased from or through a qualified school
• Insurance or surety bond payments
• Fees to manage the ESA account

Additional Categories for Students with Disabilities

Students who qualify under ARS 15-2401(7)(a)(i)-(iii) — those identified with a disability under Section 504, IDEA, or state special education law — have access to additional expense categories:

• Educational therapies from licensed or accredited practitioners
• Licensed or accredited paraprofessionals or educational aides
• Tuition for vocational and life skills education approved by ADE
• Educational and psychological evaluations, assistive technology rentals, and braille translation goods and services approved by ADE

What Arizona Law Explicitly Prohibits

The statute specifically excludes certain items from the technology category. Under ARS 15-2402, the following are explicitly not approved:

• Televisions
• Telephones
• Video game consoles
• Home theatre and audio equipment

Additionally, the statute prohibits rebates: "A qualified school or a provider of services...may not share, refund or rebate any Arizona empowerment scholarship account monies with the parent or qualified student in any manner." This means no cashback, kickback, or discount-sharing arrangements with vendors.

How Other States Compare

West Virginia's Hope Scholarship covers tuition, homeschool curriculum, tutoring, standardized test fees, educational therapies, supplies, technology equipment, and part-time public school services. Iowa's Students First ESA covers tuition at nonpublic schools, nonpublic online education, textbooks, curricula, educational therapies and tutoring, software, and services for students with disabilities. Texas's Education Freedom Accounts provide $10,474 for private school students and $2,000 for homeschool students — check the Texas Comptroller's office for their specific approved expense list.

Homeschool Families: What the Law Says

In Arizona, ESA families may not simultaneously file an affidavit of intent to homeschool under ARS 15-802. You're either on an ESA or you're a registered homeschooler — not both. ESA funds can be used to purchase curriculum and supplementary materials, hire tutors, and enroll in online programs, but you cannot pay yourself or a family member as your child's instructor with ESA funds.

Texas takes a different approach: homeschool families receive $2,000 through the Education Freedom Account, compared to $10,474 for private school students. Utah's Fits All Scholarship provides $4,000 for homeschool students ages 5-11 and $6,000 for ages 12-18, compared to $8,000 for private school students.

Vendor Requirements

Arizona's statute requires that qualified schools fingerprint all teaching staff and personnel who have unsupervised contact with students. Tutoring providers must not be subject to disciplinary action by the state board of education, or must work at facilities accredited by a recognized accrediting organization. ADE maintains approved vendor lists and is required by law to remove providers subject to disciplinary action from all department platforms.

How to Protect Yourself from Claim Denials

The most common reason claims get denied isn't that the expense was ineligible — it's that the description was too vague or the documentation was incomplete. "School supplies" tells a reviewer nothing. "Grade 4 Saxon Math curriculum for homeschool instruction" tells them everything they need to approve it. Be specific, include the educational purpose, and attach itemized receipts.