ESAs, vouchers and tax credits, explained

Updated October 14, 2026

More states than ever help families pay for private school. The programs have different names, but most are one of four kinds. Each state sets its own rules, so always check your state's official page; our ESA and voucher guide links to each one.

Education savings accounts (ESAs)

The state puts money in an account for your child. You spend it on approved education costs: private school tuition, and in many states also tutoring, books, therapies or online classes. Some states call them "education freedom accounts" or "scholarship accounts". In several states almost every student can apply; in others they're for certain students, such as children with disabilities.

Vouchers (state scholarships)

The state pays part of your child's tuition directly to a participating private school. Vouchers often have income limits or are meant for students in certain school districts.

Tax-credit scholarships

People and businesses give to nonprofit scholarship organizations and get a state tax credit for it. The organizations then give scholarships to families, often based on income. You apply to the scholarship organization, not the state.

Tax credits and deductions for families

A few states let parents claim a credit or deduction on their own state taxes for tuition and other school costs.

Things to know before you count on the money

• The school must take part. Not every private school accepts every program. Ask the school.
• Deadlines and caps. Many programs have application windows and a limited number of spots.
• Amounts change. States set the amount each year, often by grade or family income.
• Rules can change. New laws and court rulings can change a program, so check the official page this year.

General information, not legal, tax or financial advice.