Funding Explorer · Alabama

CHOOSE Act Education Savings Account

Education savings account run by Alabama Department of Revenue (ALDOR).

Corral is not part of this program. Alabama Department of Revenue (ALDOR) decides who qualifies and what money can be spent on. This page summarizes the official sources listed at the bottom, as they read when they were checked. Check with the program before you rely on it.

Last updated October 17, 2026

Official pages: Apply or sign up Handbook What the money can buy Approved vendors

Homeschool studentsCan qualify
2026-27 amount$2,000Factors: educational setting (participating school vs home education program), $4,000 family cap for home education students
Program, 2026-27OperatingThe program is running in 2026-27: awarded accounts are funded beginning July 1, 2026, and the money must be used by June 30, 2027. [S2]
Applications, 2026-27ClosedJanuary 2, 2026 to March 31, 2026

Closed 2026-27 applications: January 2, 2026 to March 31, 2026. For 2026-27, renewals opened Dec 15, 2025 and new families could apply from Jan 2, 2026; both portals closed at midnight on March 31, 2026. No late-application or waitlist process was found. [S9]

Dates not announced 2027-28: The Governor's office says 2027-28 applications will begin in January 2027 and will be open to all Alabama families regardless of household income; exact dates have not been posted. Last cycle, renewals opened in mid-December and new-family applications in early January. [S22]

Track this account in My Homeschool Follow this program

Free during the beta. Record your award, deposits, purchases and receipts, see what each category needs, and print a family record of it. Corral never connects to the program portal, never asks for its password, and never moves money.

Following puts its announced application dates on your My Homeschool page. Email about it is a separate choice.

Homeschool students

A student in a home education program (an individual or group program, homeschool, co-op, etc.) can get $2,000 a year, capped at $4,000 per family. The rules count a homeschool student as a participating student even if enrolled in a church school, homeschool co-op or similar entity. Home education students did not need to name a participating school on the application or send proof of enrollment ("no action is needed"). After the award, ClassWallet sets up a digital wallet; the parent must accept the CHOOSE Act affidavit for each student before funds can be used, and then pays approved providers or buys from the ClassWallet Marketplace. For 2026-27 the family also had to meet the income limit (300% of the federal poverty level) and apply by March 31, 2026. [S2]

Who can apply

  • Student is in grades K5-12 and is a resident of Alabama. [S2]
  • For 2026-27, household income does not exceed 300% of the federal poverty level for the 2025 tax year (for example $96,450 for a household of 4; add $16,500 for each person over 8). The income limit ends starting with 2027-28. [S2]
  • A kindergartener must turn 5 by September 1, 2026. [S2]
  • Eligible student: age 5 to 19 and has not graduated high school, or age 5 to 21 if qualifying for services under IDEA or Section 504. Excludes a student receiving an Alabama Accountability Act scholarship or tax credit, a child enrolled in a private school (as defined in Code of Ala. 16-28-1) that is not a participating school, and a child not lawfully present in the United States. [S13]
  • The parent must be an Alabama resident and the parent with whom the student lives, and must submit income, residency and guardianship documentation (plus a birth certificate for new students). [S20]
  • The parent must not be an individual who is not lawfully present in the United States. [S13]
  • The parent agrees to claim the credit only for qualified expenses, not to claim it for a child enrolled full time in a public school district (unless it is a participating, tuition-charging public school), to take full financial responsibility for the child’s education, and to follow ALDOR rules. [S18]
  • The parent must renew the student’s ESA for each academic year; 2026-27 renewals were due March 31, 2026. [S1]

How much

Home education program students (individual or group program, homeschool, co-op, etc.): $2,000 per student for 2026-27, capped at $4,000 per family. The statute sets the credit at $2,000 or the actual cost of qualifying expenses, whichever is less, and caps the total for a parent’s students not enrolled in a participating school at $4,000. Students enrolled in a participating school get $7,000.

[S2]

How it's paid: The full approved amount is deposited into the student’s ClassWallet digital wallet beginning July 1, 2026. Accounts approved after July 1 are funded at the start of the month after approval, based on fund availability. The parent must accept the affidavit before the balance can be used. In a family with more than two home education students, only two student accounts show the funds ($2,000 each), but the money can be used for all eligible students in the family.

Left over at year end: None. Money left in the account at the end of the school year (June 30, 2027) is returned to the CHOOSE Act Fund, as is the balance of a student who leaves the program.

Dates

DateWhat
December 15, 2025Renewal application opened for current participants (2026-27) [S1]
January 2, 2026New-family application opened (2026-27) [S1]
March 31, 2026Renewal and new-family application portals closed (midnight) [S9]
April 15, 2026Award notifications began (by email) [S1]
July 1, 2026ESA funds deposited beginning (spending period opens) [S8]
June 30, 2027End of 2026-27 academic year; unused funds return to the CHOOSE Act Fund [S7]

Spending

All spending goes through the ClassWallet digital wallet: pay an approved provider by invoice or buy from the ClassWallet Marketplace. There is no reimbursement to families. [S2]

How Corral reads each kind of purchase for this program. These are starting points from the program’s own lists, not decisions: the program approves or denies each purchase.

Kind of purchaseCorral’s checkWhat the sources say
CurriculumMay be eligible; receipt details neededCurriculum, workbooks, flashcards, reference books and supplemental reading tied to approved subjects, for one student’s use. [S4]
Books and instructional materialsMay be eligible; receipt details neededTextbooks and audiobooks in approved subjects (art, ELA, foreign languages, math, music, religion, science, social studies). [S4]
School suppliesMay be eligible; receipt details neededSchool and art supplies on the approved list, for one student’s use; no bulk orders or toy-like items. Microscopes and telescopes up to $250 each. [S4]
Tuition and feesRequires program confirmationThe list covers tuition and fees at a participating school (the $7,000 tier) and education-based after-school or summer programs run by a participating school. How this applies to a home education student is not spelled out; ask the program. [S4]
Online coursesMay be eligible; receipt details neededAn approved nonpublic K5-12 online program or educational subscription in approved subjects (for periods within 2026-27), and educational software and apps. [S4]
Dual credit / college coursesMay be eligible; receipt details neededDual enrollment classes in approved subjects at participating in-state colleges or universities. [S4]
Tutoring and teaching servicesMay be eligible; receipt details neededIn-person or online tutoring in approved subjects by an approved provider (bachelor’s degree, state certification or accreditation, plus background check). A parent cannot be paid. [S4]
Tests and assessmentsMay be eligible; receipt details neededStandardized and nationally recognized tests, college admissions tests, AP exams and prep courses. [S4]
Educational therapiesMay be eligible; receipt details neededFor students with disabilities, from a licensed practitioner: ABA, dyslexia/dysgraphia, occupational, physical, speech and vision therapy; initial evaluations included. [S4]
TechnologyRequires program confirmationMust be used mainly for school and approved by ALDOR or required by a doctor. One computer under $1,200 every two years; other tech aids $500 a year total, with per-item caps. No gaming items, 3D printers, TVs or external speakers. [S4]
TransportationListed as prohibitedTransportation is on the disallowed list and cannot be included in a tutor’s fees. [S4]
Field tripsListed as prohibitedField trip fees are on the disallowed list. [S4]
Lessons and enrichmentRequires program confirmationMusic lessons (voice or instrument) and art count as tutoring in approved subjects from an approved provider; athletic/sports and extracurricular activity fees are disallowed. [S4]
Internet serviceNot yet verifiedInternet service is not on the approved list; not verified.
Anything elseNot yet verifiedOnly items on the 2026-27 approved expenses list qualify, and ALDOR can add or remove items; check before buying anything else. [S4]

Allowed, as the program lists it

  • Curriculum and supplemental reading materials for individual student use: reference books (including audiobooks), supplemental reading tied to approved textbook subjects, workbooks and flashcards. [S4]
  • Textbooks (including audiobooks), K5-12, in approved subjects: art, English language arts, foreign languages, mathematics, music, religion, science (including computer science and engineering), social studies. [S4]
  • Instructional materials for individual student use (no bulk orders): binders, paper, pencils, pens, markers, crayons, glue, scissors, calculators, math manipulatives, globes and maps, science and lab kits, art supplies, educational games aligned with approved subjects, microscopes and telescopes (up to $250 each), and more on the list. [S4]
  • Computers (laptop, desktop, tablet) under $1,200, one every two academic years; technological aids (printers and ink, monitors, headphones, keyboards, mouse, cords, cases, LCD writing tablets, Apple Pen) up to $500 a year. Must be used primarily for the student’s education and approved by ALDOR or required by a licensed physician. [S4]
  • Private tutoring, in person or online, in approved subjects (including voice or instrument lessons), plus supply fees charged by the tutor (not transportation). The tutor must be an approved ESP. [S4]
  • Tuition and fees for an approved nonpublic K5-12 online learning program in approved subjects and test prep, including educational subscriptions for periods within 2026-27; educational software and applications in approved subjects (including assistive software). [S4]
  • Dual enrollment classes in approved subjects at participating in-state colleges and universities (listed under curriculum). [S4]
  • Fees for standardized and nationally recognized assessments, including college admissions tests, AP exams and related preparatory courses. [S4]
  • Educational therapies for students with disabilities from a licensed or accredited practitioner: ABA, dyslexia and dysgraphia, occupational, physical, speech and vision therapy; initial evaluation fees are approved. [S4]
  • Tuition and fees at a participating school; fees for education-based after-school or summer programs provided by a participating school; contracted services provided by a public school district, including specific classroom instruction. [S4]

Not allowed

  • Disallowed school fees: annual, athletic/sports, child care (including before and after school), capital or building campaign, commitment, extracurricular activity, food, field trip, fundraising, insurance, late, maintenance, missed session/cancellation, PTO/PTA, accreditation, senior class/graduation, transportation, uniforms. [S4]
  • Gaming computers and technology, 3D printers, external speakers, external hard drives, SMARTboards and TVs. [S4]
  • Bulk orders, or more units of an item than one student could reasonably use in the year; building blocks, puzzles, LEGOs and other toy-like items; standard games designed mainly for entertainment. [S4]
  • Paying the student’s parent for goods or services provided to that student. [S6]
  • Reimbursement or refunds to the parent or student; any refund must go back to the ESA. [S17]
  • Using one student’s ESA for another student (except the home education multi-student arrangement described by the Parent Guide). [S3]

Category limits

  • Computers: under $1,200, limited to one item every two academic years per participating student. [S4]
  • Technological aids/devices: $500 total per academic year per participating student. [S16]
  • Headphones/headsets and keyboards: $100 each, two of each per student per year; mouse $40 each, two per year; mouse pad/USB $25 each, two per year. [S4]
  • Microscopes and telescopes: $250 each. Dry erase and black boards must be under $50. [S4]

Receipts and records

Payments to providers ("Pay Vendor") need an invoice showing provider name and address, student name, parent name, invoice date, date(s) of service, type of service and total due. Handwritten invoices and statements of account are not accepted, and the invoice must be the original charge. An invoice can cover several students only if each student’s charges are listed separately. If an invoice includes any ineligible expense, the whole invoice is rejected. Only services provided during the 2026-27 academic year are approved.

Approval before buying

No separate parent preapproval step was found. ALDOR reviews every purchase and payment and can reject any invoice that is not a qualifying expense, not within reason, or suspected as fraudulent. Computers and technological aids must be approved by ALDOR or required by a licensed physician.

Vendors

All payments and purchases go through ClassWallet: pay an ALDOR-approved Education Service Provider (school, tutor, therapist, etc.) with an invoice, or buy approved items in the ClassWallet Marketplace from ALDOR-approved retailers. There is no reimbursement to families. The ESP application is open year round (decision within 14 days). Private tutors need a bachelor’s degree, state certification or accreditation and a background check; therapists need a valid license and a background check.

Four separate questions: is the vendor approved by the program, is the kind of purchase allowed, does this item meet the program’s conditions, and did the program approve the claim. A yes to one is not a yes to the others.

Family members as vendors

A parent cannot be paid for goods or services provided to their own participating student; the law’s definition of an education service provider excludes the student’s parent. No rule about other relatives was found.

Links

Questions to ask the program

The official sources don’t settle these. Ask Alabama Department of Revenue (ALDOR) before you count on them:

  • We have three or more homeschooled children. How do we assign purchases to each child when only two accounts show the money? The guide says each account is for one student but also lets the $4,000 family amount be used for all eligible children.
  • If our homeschool is enrolled through a church (cover) school, does my child still count as a home education student for the $2,000 award? The rules treat church-school homeschoolers as eligible but exclude students in non-participating private schools.
  • Is there a last day to submit invoices or make purchases for this school year? Only the June 30, 2027 end date is published; unused money goes back to the state.
  • Can a homeschool student use the $2,000 for part-time classes or internet service? These are not clearly addressed for home education students.
  • What are the exact dates for 2027-28 renewals and new applications? The state says applications begin in January 2027, but exact dates are not posted yet, and last cycle renewals opened in mid-December.

Sources

  1. [S1] CHOOSE Act Alabama (official program site; chooseact.alabama.gov redirects to classwallet.com/alchoose/) · What is The CHOOSE Act?; I'm a RENEWING / NEW Parent or Guardian · checked October 6, 2026
  2. [S2] CHOOSE Act Alabama Parent Guide, 2026-2027 School Year · ESA Annual Amounts (p. 4) · dated July 27, 2026 · checked October 6, 2026
  3. [S3] CHOOSE Act Alabama Parent Guide, 2026-2027 School Year · Using ESA Funds Through ClassWallet: Accessing ESA Funds for Multiple Students; Accepting the Affidavit (pp. 6-7) · dated July 27, 2026 · checked October 6, 2026
  4. [S4] CHOOSE Act Alabama Parent Guide, 2026-2027 School Year · Approved Expenses for the 2026-2027 School Year (pp. 9-11) · dated July 27, 2026 · checked October 6, 2026
  5. [S5] CHOOSE Act Alabama Parent Guide, 2026-2027 School Year · Making Payments and Purchases Through ClassWallet; Choosing an Expense Category (pp. 12-13) · dated July 27, 2026 · checked October 6, 2026
  6. [S6] CHOOSE Act Alabama Parent Guide, 2026-2027 School Year · Education Service Providers (p. 8) · dated July 27, 2026 · checked October 6, 2026
  7. [S7] CHOOSE Act Alabama Parent Guide, 2026-2027 School Year · ESA Annual Amounts, Important Notes (p. 4); ESA Renewal (p. 14) · dated July 27, 2026 · checked October 6, 2026
  8. [S8] CHOOSE Act Family Application Timeline, 2026-2027 Academic Year (Alabama Department of Revenue) · Timeline (1 page) · dated July 1, 2026 · checked October 6, 2026
  9. [S9] Creating Hope and Opportunity for Our Students’ Education Act of 2024 – The CHOOSE Act (Alabama Department of Revenue) · Program page · checked October 6, 2026
  10. [S10] Act 2024-21 (HB129 Enrolled), the CHOOSE Act, codified at Code of Ala. Title 16, Chapter 6J (enrolled act PDF linked from the official program site) · Section 3(c)(2) (Code of Ala. §16-6J-3) · dated March 7, 2024 · checked October 6, 2026
  11. [S11] Act 2024-21 (HB129 Enrolled), the CHOOSE Act · Section 2 definitions (Code of Ala. §16-6J-2) · dated March 7, 2024 · checked October 6, 2026
  12. [S12] Act 2024-21 (HB129 Enrolled), the CHOOSE Act · Sections 4 and 6(b) (Code of Ala. §§16-6J-4, 16-6J-6) · dated March 7, 2024 · checked October 6, 2026
  13. [S13] Ala. Admin. Code r. 810-28-1-.01, The CHOOSE Act Program Definitions · Definition 10 (Participating Student) · dated January 11, 2025 · checked October 6, 2026
  14. [S14] Ala. Admin. Code r. 810-28-1-.02, Program Overview and Fund Allocation · Paragraphs 1-3 · dated January 11, 2025 · checked October 6, 2026
  15. [S15] Ala. Admin. Code r. 810-28-1-.05, Requirements for Education Service Providers · Paragraphs 2-3 (private tutors; invoicing and payment) · dated January 11, 2025 · checked October 6, 2026
  16. [S16] Ala. Admin. Code r. 810-28-1-.06, Qualifying Educational Expenses · Paragraphs 1-2 · dated January 11, 2025 · checked October 6, 2026
  17. [S17] Ala. Admin. Code r. 810-28-1-.07, Fund Availability and Payment Process · Paragraph 1 · dated January 11, 2025 · checked October 6, 2026
  18. [S18] Ala. Admin. Code r. 810-28-1-.04, Requirements of the Parent of an Eligible or Participating Student · Paragraph 1 · dated January 11, 2025 · checked October 6, 2026
  19. [S20] Ala. Admin. Code r. 810-28-1-.03, Program Eligibility Guidelines and Verification Requirements · Introduction; paragraphs 1-3 · dated January 11, 2025 · checked October 6, 2026
  20. [S19] SB342, 2026 Regular Session (Alabama Legislature bill page) · Bill details · dated April 15, 2026 · checked October 6, 2026
  21. [S21] CHOOSE Act Alabama (official program site, ClassWallet) · New families; 2027-2028 eligibility · checked October 6, 2026
  22. [S22] Governor Ivey Announces Funding for CHOOSE Act Education Savings Accounts for 2026-2027 School Year (Office of the Governor) · Press release, final paragraph · dated July 1, 2026 · checked October 9, 2026
  23. [S23] Governor Ivey Announces Funding for CHOOSE Act Education Savings Accounts for 2026-2027 School Year (Office of the Governor) · Press release, application and approval counts · dated July 1, 2026 · checked October 9, 2026

Last updated October 17, 2026 · rule version 4 · next check by November 15, 2026. Found something out of date? Tell us.

Changes to this page
  • October 17, 2026: version 4 · Wording and date formats tidied; no change to the program facts (17 Oct 2026).
  • October 9, 2026: version 3 · 2027-28 applications are expected to begin in January 2027 with no income limit (exact dates not posted yet). For 2026-27, almost 49,000 students applied and over 34,000 were approved.
  • October 6, 2026: version 2 · Added operating and application status, parent questions and recheck date (6 Oct 2026).
  • October 6, 2026: version 1