Education Savings Accounts (ESAs) are a type of school choice program that provides parents with state-funded accounts to pay for educational expenses, such as private school tuition, tutoring, and special education services. ESAs (sometimes called “school choice programs”) are still a relatively new type of program, and there are significant differences in the design and implementation of ESAs across the United States.

ESA programs differ from one another in several ways, including:

• Eligibility: As mentioned above, eligibility requirements for ESA programs (sometimes called “school choice programs”) vary from state to state. Some states have income limits, residency requirements, or special education needs requirements.
• Funding: The amount of funding students receive through ESA programs also varies widely from state to state. In some states, students receive 90% of the state’s base per-pupil funding, while in others, students receive only 65%.
• Expenditures: ESA funds can be used to pay for a wide range of educational expenses, but there are some restrictions on how the funds can be used. For example, some states prohibit using ESA funds for religious instruction or transportation.
• Accountability: ESA programs typically have some form of accountability measures in place to ensure that students are making progress academically. These measures may include standardized testing, portfolio reviews, or parental feedback. However, the specific accountability measures vary from state to state.