Which States Have Private School Choice?

Education Savings Account (ESA)

Education savings accounts provide public per-pupil funds—often a percentage of per-student state funding—to families with children who don’t attend public schools that they can use to pay for private school tuition or other education expenses, such as tutoring and homeschooling supplies. Some states restrict ESAs or specific ESA programs within the state to students with disabilities, students attending schools with poor performance, and/or students from low-income families. Recently, more states have begun adopting universal ESAs, which all families can access regardless of income, disability status, or any other qualifying factor. ESA funds are generally given directly to families, often in the form of debit cards with restrictions on how the money can be spent. While ESAs and vouchers are often used interchangeably, what sets ESAs apart from vouchers are that they can be used for a wide array of education expenses, not just private school tuition. (See EdWeek's 2023 explainer on ESAs.)

Voucher

School vouchers describe public funds that families can use at private schools of their choice, including those that are religious, to subsidize the cost of student tuition. Many vouchers are restricted to students with disabilities, students attending poor-performing schools, and students from low-income families, but some states have vouchers that are available to any student. (See EdWeek's 2017 explainer on vouchers.)

Tax-Credit Scholarship

Tax-credit scholarship programs provide scholarships to families that they can use at private schools of their choice, including those that are religious. The scholarships most commonly come from state-authorized nonprofit organizations, which issue the scholarships out of donations that they receive from businesses or individual taxpayers who receive tax credits for those donations. Eligibility can be limited based on family income, disability status, or other factors, or it can be universal. (See EdWeek's 2024 explainer on tax-credit scholarships.)

Tax-Credit Education Savings Account

Tax-Credit ESAs are a less common form of ESA through which families receive a designated, per-pupil amount from a state-authorized nonprofit organization that administers the account. Families can use the funds to cover any educational expense, including private school tuition, tutoring, or homeschooling costs. Businesses and individual taxpayers receive tax credits for donations to those nonprofit organizations. (See EdWeek's 2024 explainer on tax-credit education savings accounts.)

Direct Tax Credit

Some states offer tax credits directly to parents to defray the cost of private school tuition or home-school expenses. Such credits are still among the rarer forms of private school choice, but they have become gradually more common as Oklahoma and Idaho most recently have adopted new tax-credit programs. States' existing tax-credit programs have varying levels of generosity. Some states offer tax deductions instead of direct credits to defray private-school tuition costs. EdWeek doesn't track these deduction programs, as they tend to cover a smaller portion of private-school costs than other forms of private-school choice. (See EdWeek's 2024 explainer on states' use of tax credits to fund private school choice.)