School Choice TrackerOpen the appWhat can you buy with ESA funds?
The common categories — and why your handbook has the last word · last checked September 26, 2026.
Every education savings account program sets its own allowed-expense list, so there's no single national answer. That said, the categories below are allowed by most ESA/EFA/TEFA programs — but always confirm the specific item in your state's current parent handbook before you spend.
Commonly allowed
- Curriculum & instructional materials — textbooks, workbooks, manipulatives, program subscriptions.
- Tutoring from qualified providers.
- Private-school tuition and fees (where the program covers it).
- Approved online courses and classes.
- Therapies for students with disabilities (speech, OT, etc.), often with documentation.
- Standardized tests and testing fees.
- Approved technology — often allowed, frequently with a cap or an educational-use justification.
Commonly denied (or capped)
- General consumer electronics with no educational tie.
- Furniture, food and snacks, everyday household supplies.
- Anything the state classifies as non-educational.
- Categories that are capped, not banned — e.g. a technology percentage limit or an extracurricular cap.
The rule that saves you
The programs don't just care what you bought — they care that you can prove it with an itemized receipt at deadline. A purchase that's allowed but undocumented still gets bounced. Before you buy: check the handbook, then keep the itemized receipt.
Keep every purchase sorted and audit-ready
School Choice Tracker lets you snap each receipt, tag it by child and category, and see your totals against each category — so you catch a cap before you hit it and have everything ready to export. Free to start, and it stays on your phone.
Independent tool, not affiliated with any state program or payment platform. This page summarizes common program rules and is not legal or financial advice — your state's official handbook controls what is allowed.