Funding Explorer · Arkansas

Arkansas Education Freedom Accounts (LEARNS Act)

Education savings account run by Arkansas Department of Education, Division of Elementary and Secondary Education, Office of School Choice and Parent Empowerment.

Corral is not part of this program. Arkansas Department of Education, Division of Elementary and Secondary Education, Office of School Choice and Parent Empowerment 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 9, 2026

Official pages: Apply or sign up Handbook Approved vendors

Homeschool studentsCan qualify
2026-27 amount$7,208Factors: prior-year statewide foundation funding per student, Succeed Scholarship participation in 2022-23
Program, 2026-27OperatingThe program is running for 2026-27: the program year began July 1, 2026, and ADE pays quarterly deposits on Aug 20 and Oct 29, 2026 and Feb 4 and Apr 8, 2027. [S20]
Applications, 2026-27ClosedMarch 9, 2026 to June 1, 2026

Closed 2026-27 applications: March 9, 2026 to June 1, 2026. The 2026-27 application and renewal period ran March 9 to June 1, 2026. ADE's portal still accepts applications, but ADE says they are not being reviewed or processed now; applications sent after June 29, 2026 may be considered later if funding allows, with no guarantee. By rule, late applications must be approved if funding is available and the family fits a listed situation: moved to Arkansas from another state, moved within Arkansas to reach a participating school, a foster placement made after the window, an active-duty military move, or an Arkansas law-enforcement reassignment. [S23]

Dates not announced 2027-28: ADE's FAQ says the 2027-28 application will open in March 2027; exact dates are not posted. By rule, the period can open no earlier than Feb 1, 2027 and must close by June 1, 2027. [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

ADE says home school families can take part. On the application the parent states that the child will be home schooled (file a notice of intent to home school), and once approved signs the account agreement and uses ClassWallet. The parent attests to teach at least English language arts, math, social studies and science, agrees to spend a substantial amount of the funds on that education, and must have the child (grades K-10) take a state test or an approved nationally norm-referenced test each year, arranged by the parent, with results sent to ADE by June 30. Home schoolers who do not take the EFA have no testing requirement. [S1]

Who can apply

  • A parent lives in Arkansas (physically present with a permanent home here an average of at least four days and nights a week, for a reason other than school attendance). [S13]
  • The child is eligible to enroll in an Arkansas public elementary or secondary school. [S13]
  • The parent applies during the application period (no earlier than Feb 1 and no later than June 1 before the school year; March 9 to June 1, 2026 for 2026-27) and states on the application whether the child will attend a private school or be home schooled. [S5]
  • A home school is one provided by a parent or legal guardian who has filed a notice of intent to home school, for his or her own child. [S4]
  • The parent signs the account agreement, which includes agreeing not to enroll the child full-time in a public school while in the program and to use the funds only for qualifying expenses. [S6]
  • Home school parents attest that they will give the required assessments and teach at least English language arts, mathematics, social studies and science. [S7]
  • Students in grades K-10 take the state-required exam or an approved nationally norm-referenced test each year, and the home school parent reports results to ADE by June 30. [S9]
  • The child stays eligible until enrolling full-time in a public school, graduating, being expelled from a participating school, or finishing the school year in which the child turns 21. ADE may remove a student whose account is inactive for a full school year or who no longer lives in Arkansas. [S14]

How much

For 2026-27, ADE has finalized $7,208 per student ($1,802 a quarter). ADE says this is the net amount after transaction fees, so families can spend all of it. Home school students get the same amount as other students. Students who were in the Succeed Scholarship Program in 2022-23 get $8,011 ($2,002.75 a quarter). By rule, the amount is 90% of the prior year's statewide foundation funding per student (100% for former Succeed students).

[S19]

How it's paid: ADE deposits $1,802 a quarter into the ClassWallet account on these 2026-27 dates: Aug 20, 2026; Oct 29, 2026; Feb 4, 2027; Apr 8, 2027. (ADE's page prints the third date as February 4, 2026, which is a typo; Feb 4, 2027 is the Thursday in the 2026-27 year.) Funds are spent through ClassWallet by direct payment to approved providers or reimbursement to the parent.

Left over at year end: Unused funds roll over from quarter to quarter and year to year, until the balance is more than $8,500 (or the statutory per-student amount, if less), the parent withdraws the child, or the agreement ends; remaining funds then go back to ADE.

Dates

DateWhat
March 9, 20262026-27 application and renewal period opened [S2]
June 1, 20262026-27 application and renewal period closed [S2]
July 1, 2026Start of the 2026-27 program year (first-year families cannot claim reimbursement for expenses before July 1) [S8]
August 20, 2026Quarter 1 funding deposited ($1,802) [S20]
October 29, 2026Quarter 2 funding deposited ($1,802) [S20]
February 4, 2027Quarter 3 funding deposited ($1,802; ADE's page prints the year as 2026, a typo) [S20]
April 8, 2027Quarter 4 funding deposited ($1,802) [S20]
June 30, 2027Home school parent reports 2026-27 test results to ADE (annual deadline June 30) [S9]

Spending

Funds sit in a ClassWallet account. Families can pay approved schools and providers directly, or buy eligible goods and services themselves and upload the receipt for reimbursement. State law forbids a payment system that relies only on reimbursement. [S8]

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 neededCurricula and curricular materials, including course software, learning apps and curriculum platforms. [S4]
Books and instructional materialsMay be eligible; receipt details neededTextbooks, workbooks and other instructional materials. [S4]
School suppliesMay be eligible; receipt details neededClassroom consumables like pencils, paper and notebooks, and other supplies necessary for the child's education. [S4]
Tuition and feesMay be eligible; receipt details neededTuition and fees for instruction from approved providers such as microschools, learning pods, home school co-ops, contracted educators, or a single course at a public school. [S4]
Online coursesMay be eligible; receipt details neededDigital learning resources, including online course content, educational software and licensed apps. [S4]
Dual credit / college coursesMay be eligible; receipt details neededFees for courses and associated assessments for college credit. [S4]
Tutoring and teaching servicesMay be eligible; receipt details neededTutoring services from an approved provider whose tutors meet the rule's credential requirements. [S4]
Tests and assessmentsMay be eligible; receipt details neededTesting costs, including the annual test EFA home schoolers must take, plus college-admission and credential exams. [S4]
Educational therapiesRequires program confirmationEducational services from a licensed or accredited practitioner, for a student with a disability. [S4]
TechnologyRequires program confirmationDevices used for education (computers, tablets, printers, headphones, hotspots, routers) if approved by ADE or an Arkansas-licensed physician. Over $1,000 a year needs a documented requirement or a professional's finding of need. No TVs, game consoles, audio equipment or phones. [S4]
TransportationRequires program confirmationFrom an approved transportation provider to and from a school or provider, at no more than the state mileage rate (ADE currently pays $0.52 a mile) and up to 25% of the year's funds. Reimbursement uses ADE's Travel Reimbursement Form. [S4]
Field tripsRequires program confirmationEducational field trips inside Arkansas with a clear learning objective. They share a 25% cap with extracurricular and PE activities. [S4]
Lessons and enrichmentRequires program confirmationExtracurricular and PE activities led by someone other than the parent (no tryout-based sports or competitive sports equipment and travel), up to 25% of the year's funds together with field trips. Hobby or recreational lessons are approved only if tied to a structured instructional program. [S4]
Internet serviceRequires program confirmationThe 2025-26 handbook says monthly home internet and phone data plans are not covered, though hotspots, modems and routers can be. The 2026 rule does not address internet service. Check with ADE. [S12]
Anything elseRequires program confirmationAnything else must be ordinary and necessary for the child's education and is reviewed case by case. Reimbursement for a non-core expense needs ADE approval before you buy. [S8]

Allowed, as the program lists it

  • Curricula; textbooks, workbooks and curricular materials; supplemental materials required by a course of study, including educational software, learning applications, curriculum platforms and course-specific subscriptions or licenses. [S4]
  • Supplies and equipment necessary for the child's education, including classroom consumables such as pencils, pens, paper, erasers and notebooks. [S4]
  • Tuition and fees for academic instruction from approved education service providers (for home schoolers, for example microschools, learning pods, home school co-ops and contracted educators), and instructional services. [S4]
  • Tutoring services from approved providers whose instructors meet the rule's credential requirements. [S4]
  • Testing costs, including required assessments, college-admission and career-readiness assessments, and industry-credential assessments. [S4]
  • Fees for courses and associated assessments for college credit. [S4]
  • Fees for educational services from a licensed or accredited practitioner or participating provider to a student with a disability. [S4]
  • Technological devices used to meet educational needs (for example laptops, desktops, Chromebooks, tablets, printers, headphones, webcams, Wi-Fi hotspots, modems and routers), if approved by ADE or an Arkansas-licensed physician. [S4]
  • Transportation from an approved service provider directly to and from a participating school or provider, at no more than the state employee reimbursement rate. [S4]
  • Reasonable costs for extracurricular activities, physical education activities and educational field trips in Arkansas (shared 25% cap), and cocurricular fine arts, music or STEM courses offered by an Arkansas public school. [S4]
  • Fees and costs of enrolling in an academic course at a public school or open-enrollment public charter school. [S4]
  • Fees for account management by participating service providers. [S4]

Not allowed

  • Televisions, video game consoles or accessories, home theater equipment, audio equipment, and phones or other communication devices (except for a student with a disability who cannot otherwise communicate or as a clinician-specified accommodation). [S4]
  • Equipment and travel costs for competitive sports, and sports that limit participation by tryouts or ability. [S4]
  • Expenses that are primarily recreational, hobby-based or personal-skill-focused, unless tied to a structured instructional program with clear academic or career-preparation goals. [S10]
  • Improvements or fixtures to real property and general household furnishings. [S10]
  • Payments from the account to a parent or anyone living at the student's address, except reimbursement for a qualifying expense. [S8]
  • Schools and providers refunding, rebating or sharing EFA funds with the account holder. [S7]
  • Monthly home internet service or phone data plans (2025-26 handbook; treated as household utilities). [S12]

Category limits

  • Transportation is limited to 25% of the funds allocated to the account in a fiscal year and to the state employee mileage rate. [S15]
  • Extracurricular activities, physical education activities and educational field trips together are limited to 25% of the funds allocated to the account in a fiscal year. [S16]
  • Technology above $1,000 in total for the year needs a specific private school or college requirement, or a qualified professional's finding that it is necessary. All technology purchases are reviewed for need and for duplication of earlier purchases. [S4]

Receipts and records

Reimbursement requests need a receipt, invoice or proof of payment that is itemized and describes the goods or services; ADE's families page asks for the purchase date, vendor name and a line-item description with cost. ADE's FAQ adds that the receipt must show the payment amount, payment date and proof of payment, and that an invoice without proof of payment cannot be approved for reimbursement. Mileage to and from a provider is reimbursed at $0.52 a mile using ADE's Travel Reimbursement Form. Providers paid directly issue an itemized invoice (type, amount, recipient) that the family submits with the payment request. ADE audits accounts at random, and the 2025-26 handbook tells families to keep copies of all receipts.

Approval before buying

Reimbursement for anything that is not a core educational expense needs ADE approval before the expense is incurred (this applies to expenses submitted more than six months after the rule section took effect; the amended rule took effect June 29, 2026). Technology must be approved by ADE or an Arkansas-licensed physician. Transportation reimbursement uses a specific DESE form.

Vendors

Families pay approved schools and education service providers directly through ClassWallet, or buy eligible items themselves and request reimbursement in ClassWallet. A parent may also seek reimbursement from a provider that is not preapproved by supplying enough documentation for ADE to decide whether it qualifies. Providers apply to ADE on a rolling basis, and approved providers are listed on ADE's website.

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

Parents of a participating student, and anyone living at the student's address, may not receive payment from the account except as reimbursement for a qualifying expense. Extracurricular activities must be led by a coach, instructor or mentor other than the student's parent.

Links

Questions to ask the program

The official sources don’t settle these. Ask Arkansas Department of Education, Division of Elementary and Secondary Education, Office of School Choice and Parent Empowerment before you count on them:

  • Is the 25% limit for transportation, and for activities and field trips, based on the full yearly award, on the money deposited so far, or does it include money rolled over from last year? The rule says '25% of the funds allocated to a student's account in a fiscal year' without explaining which amount that is.
  • Can we use account money for monthly home internet service? The 2026 rule lists hotspots and routers but doesn't mention internet service, and only last year's handbook says it is not covered.
  • When does the new preapproval requirement for non-core purchases start, and which purchases does it cover? The rule ties it to a date about six months after June 29, 2026, and ADE hasn't announced the start date.
  • Where can I find ADE's current list of items and services that do not qualify? The rule requires ADE to publish this list, but it is not posted with the other program documents.
  • Is there a 2026-27 family handbook, and if my child joins mid-year, is the amount reduced? Only the 2025-26 handbook is posted, and no mid-year proration rule for home school students was found.

Sources

  1. [S1] Frequently Asked Questions - Home School Parents (ADE Office of School Choice and Parent Empowerment, May 2026) · Questions 12-15 (Education Freedom Account) · dated May 2026 · checked October 6, 2026
  2. [S2] Education Freedom Accounts (DESE, Office of School Choice and Parent Empowerment) · Program page for the 2026-2027 school year · checked October 9, 2026
  3. [S3] Education Freedom Accounts - Information for Families (DESE) · Funding amounts; reimbursements · checked October 6, 2026
  4. [S4] 6 CAR § 35-102. Definitions (Code of Arkansas Rules, Rule Governing the Arkansas Children's Educational Freedom Account Program, as amended by Ark. R. 2026-63) · 6 CAR § 35-102 · dated June 29, 2026 · checked October 6, 2026
  5. [S5] 6 CAR § 35-104. Student application (Code of Arkansas Rules, Rule Governing the Arkansas Children's Educational Freedom Account Program, as amended by Ark. R. 2026-63) · 6 CAR § 35-104 · dated June 29, 2026 · checked October 6, 2026
  6. [S6] 6 CAR § 35-105. Agreement and funds transfer (Code of Arkansas Rules, Rule Governing the Arkansas Children's Educational Freedom Account Program, as amended by Ark. R. 2026-63) · 6 CAR § 35-105 · dated June 29, 2026 · checked October 6, 2026
  7. [S7] 6 CAR § 35-107. Participating schools and service providers (Code of Arkansas Rules, Rule Governing the Arkansas Children's Educational Freedom Account Program, as amended by Ark. R. 2026-63) · 6 CAR § 35-107 · dated June 29, 2026 · checked October 6, 2026
  8. [S8] 6 CAR § 35-111. Payments under the program (Code of Arkansas Rules, Rule Governing the Arkansas Children's Educational Freedom Account Program, as amended by Ark. R. 2026-63) · 6 CAR § 35-111 · dated June 29, 2026 · checked October 6, 2026
  9. [S9] 6 CAR § 35-112. Program evaluation (Code of Arkansas Rules, Rule Governing the Arkansas Children's Educational Freedom Account Program, as amended by Ark. R. 2026-63) · 6 CAR § 35-112 · dated June 29, 2026 · checked October 6, 2026
  10. [S10] 6 CAR § 35-116. Implementation and administration (Code of Arkansas Rules, Rule Governing the Arkansas Children's Educational Freedom Account Program, as amended by Ark. R. 2026-63) · 6 CAR § 35-116 · dated June 29, 2026 · checked October 6, 2026
  11. [S11] Act 920 of 2025 (SB 625), amending Ark. Code §§ 6-18-2503 to 6-18-2507 (Arkansas Children's Educational Freedom Account Program) · Section 3, Ark. Code § 6-18-2505(d)(3) · dated 2025 · checked October 6, 2026
  12. [S12] Arkansas Education Freedom Account (EFA) Family Handbook, 2025-2026 School Year (DESE OSCPE) · Annual Testing Requirement; Eligible & Ineligible Expenses; ClassWallet · 2025-26 edition · checked October 6, 2026
  13. [S13] 6 CAR § 35-103. Student eligibility (Code of Arkansas Rules, Rule Governing the Arkansas Children's Educational Freedom Account Program, as amended by Ark. R. 2026-63) · 6 CAR § 35-103 · dated June 29, 2026 · checked October 6, 2026
  14. [S14] 6 CAR § 35-106. Term of EFA eligibility (Code of Arkansas Rules, Rule Governing the Arkansas Children's Educational Freedom Account Program, as amended by Ark. R. 2026-63) · 6 CAR § 35-106 · dated June 29, 2026 · checked October 6, 2026
  15. [S15] 6 CAR § 35-102. Definitions (Code of Arkansas Rules, as amended by Ark. R. 2026-63) · 6 CAR § 35-102, “Qualifying expenses” (R) transportation · dated June 29, 2026 · checked October 6, 2026
  16. [S16] 6 CAR § 35-102. Definitions (Code of Arkansas Rules, as amended by Ark. R. 2026-63) · 6 CAR § 35-102, “Qualifying expenses” (S) extracurricular, physical education, field trips · dated June 29, 2026 · checked October 6, 2026
  17. [S17] 6 CAR § 35-104. Student application (Code of Arkansas Rules, as amended by Ark. R. 2026-63) · 6 CAR § 35-104(a)(7) · dated June 29, 2026 · checked October 6, 2026
  18. [S18] 6 CAR § 35-104. Student application (Code of Arkansas Rules, as amended by Ark. R. 2026-63) · 6 CAR § 35-104(a)(8) · dated June 29, 2026 · checked October 6, 2026
  19. [S19] Education Freedom Accounts - Information for Families (DESE) · What is the total funding amount for the 2026-2027 school year? · checked October 9, 2026
  20. [S20] Education Freedom Accounts (DESE, Office of School Choice and Parent Empowerment) · Quarterly Funding Disbursement Dates (the page prints Quarter 3 as February 4, 2026, a typo for 2027) · checked October 9, 2026
  21. [S21] Education Freedom Accounts (DESE, Office of School Choice and Parent Empowerment) · EFA Support Has Moved · checked October 9, 2026
  22. [S22] Arkansas EFA Frequently Asked Questions (ADE, linked from the DESE families page; updated 10/1/26) · Application Questions · dated October 1, 2026 · checked October 9, 2026
  23. [S23] Education Freedom Accounts (DESE, Office of School Choice and Parent Empowerment) · Apply through FACTS · checked October 9, 2026
  24. [S24] Education Freedom Accounts (DESE, Office of School Choice and Parent Empowerment) · Side menu link to https://app.schoolchoicear.org/?t=enrichment · checked October 9, 2026
  25. [S25] Arkansas EFA Frequently Asked Questions (ADE, linked from the DESE families page; updated 10/1/26) · Program Questions: receipts for reimbursement · dated October 1, 2026 · checked October 9, 2026
  26. [S26] Arkansas EFA Frequently Asked Questions (ADE, linked from the DESE families page; updated 10/1/26) · Program Questions: travel reimbursement · dated October 1, 2026 · checked October 9, 2026

Last updated October 9, 2026 · rule version 3 · next check by December 15, 2026. Found something out of date? Tell us.

Changes to this page
  • October 9, 2026: version 3 · The 2026-27 amount and payment dates are now published: $7,208 per student, paid as $1,802 a quarter on Aug 20 and Oct 29, 2026 and Feb 4 and Apr 8, 2027. Family support has moved to [email protected] (501-462-4388), and 2027-28 applications are expected to open in March 2027.
  • October 6, 2026: version 2 · Added operating and application status, parent questions and recheck date (6 Oct 2026).
  • October 6, 2026: version 1