Funding Explorer · Arizona

Arizona Empowerment Scholarship Account (ESA)

Education savings account run by Arizona Department of Education (ESA program).

Corral is not part of this program. Arizona Department of Education (ESA program) 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

Homeschool studentsNot as homeschoolers
2026-27 amountSee belowFactors: grade, disability, charter additional assistance formula
Program, 2026-27OperatingArizona's ESA program is running for 2026-27: ADE reports students enrolled for the 2026-2027 school year. [S32]
Applications, 2026-27Open year-round

Open year-round 2026-27 applications. Arizona accepts ESA applications all year (state law says July 1 to June 30), and ADE says it is accepting 2026-27 applications now and processes a complete application within 30 days. Under state law, an application completed after March 31 is enrolled on or after July 1, so it starts in the next school year. ADE has not published a separate 2026-27 closing date. [S30]

Dates not announced 2027-28: ADE has not posted 2027-28 application information. Under state law, applications completed after March 31, 2027 are enrolled on or after July 1, 2027. [S31]

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 family can use ESA funds to educate at home, but the student is then an ESA student, not a homeschooler under Arizona law. The parent must agree not to file an affidavit of intent to homeschool (A.R.S. 15-2402(B)(5)). The signed ESA agreement counts as school attendance (15-2402(I)). A family with a homeschool affidavit on file should contact the county school superintendent to withdraw it. A child of any background, including a former homeschooler, can qualify if eligible to enroll in an Arizona public school (15-2401.01). [S2]

Who can apply

  • Arizona resident eligible to enroll in an Arizona public school in kindergarten, grades 1-12, or a preschool program for children with disabilities (universal expansion from 2022-23) [S3]
  • Parent signs an annual ESA contract and renews each year [S4]

How much

Statute: 90% of the sum of the base support level and additional assistance the student would generate at a charter school. ADE's approximate 2025-2026 chart (students without disabilities): Kindergarten $4,718-$6,205; Grades 1-12 $7,105-$10,540. A 2026-27 chart was not found.

[S4]

How it's paid: Quarterly (2025-26 handbook): funding dates July 15-31, Oct 15-31, Jan 15-31, Apr 15-30

Spending

Funds sit in the student's ClassWallet account. Families can buy in the ClassWallet Marketplace, pay a vendor directly, use the ESA debit card, or pay out of pocket and ask for reimbursement (state law requires the reimbursement option). [S15]

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 supplementary materials are in the law. When a curriculum is used to support buying supplemental material or classes, the documentation must include the student's name, course of study, learning objectives, and method of teaching or lesson plans. [S16]
Books and instructional materialsMay be eligible; receipt details neededBooks and workbooks are on the handbook's list of general educational material that needs no curriculum documentation. [S17]
School suppliesMay be eligible; receipt details neededSchool supplies, art supplies, manipulatives, flash cards and board games are on the general educational material list (no curriculum documentation). Backpacks, lunch boxes, water bottles and non-uniform clothing are on the not-allowed list. [S17]
Tuition and feesRequires program confirmationThe law covers tuition and fees at a qualified (private) school and individual classes or extracurricular programs at a public school. Classes from other providers (co-ops, studios) go through the tutoring/teaching rules, with the provider's credential or attestation. A signed ESA contract means the student cannot be enrolled full-time in a district or charter school. [S7]
Online coursesMay be eligible; receipt details neededTuition or fees for a nonpublic online learning program, only for the contract year. Subscriptions that give access to more than one user (family plans) are not allowed unless the itemized receipt shows each ESA student's own subscription. [S22]
Dual credit / college coursesMay be eligible; receipt details neededCollege courses taken while in high school, and tuition, fees and required textbooks at an eligible postsecondary institution. Room and board, meals and transportation are not allowed. [S24]
Tutoring and teaching servicesMay be eligible; receipt details neededTutoring or teaching services from a credentialed individual or an accredited facility. Submit the tutor's credential or the company's attestation form with the receipt; expired credentials are not accepted. [S18]
Tests and assessmentsMay be eligible; receipt details neededNationally standardized norm-referenced achievement tests, AP exams and college admission exams. [S23]
Educational therapiesRequires program confirmationOnly for a student who qualifies with a disability (a MET report, IEP or 504 plan, or an independent evaluation, on file with the ESA program before paying). Therapy must be from a licensed or accredited practitioner; late, cancelled or missed appointment fees are not allowed. [S25]
TechnologyMay be eligible; receipt details neededCalculators, computers, laptops, tablets, microscopes, telescopes and printers primarily used for education. Not TVs, phones, video game consoles and accessories, or home theatre and audio equipment (headphones and earbuds count as supplemental material). No dollar or quantity cap was found. [S21]
TransportationRequires program confirmationOnly public transportation in Arizona (including a commuter pass) or rideshare between home and a qualified school where the student is enrolled. Other transportation is not allowed, so it rarely fits a student taught at home. [S26]
Field tripsRequires program confirmationSingle tickets for educational events or venues (zoos, science or art museums, plays, ballet, orchestra) are on the supplemental material list, which may need curriculum documentation. Travel, lodging and food are not listed as allowed. [S19]
Lessons and enrichmentRequires program confirmationLessons such as music, art, dance, martial arts, swimming and physical education count as teaching services (credential or attestation needed). Instruments, sports leagues, educational camps (no travel, overnight stays or food) and individual gym memberships (no family memberships) are on the supplemental material list. [S20]
Internet serviceNot yet verifiedInternet service is not mentioned in the handbook; not verified.
Anything elseRequires program confirmationThe allowable list is not exhaustive and ADE posts revisions. ADE keeps a separate list of items it does not allow (e.g. food, appliances, clothing, medications, Amazon Prime fees). Pre-approval is optional and only offered for sensory items, associated goods and assistive technology. [S28]

Allowed, as the program lists it

  • Curricula and supplementary materials (A.R.S. 15-2402(B)(4)(e)); curriculum documentation is needed when a curriculum supports a supplemental purchase [S16]
  • Books, workbooks, school and art supplies, manipulatives and other material generally known to be educational, with no curriculum documentation [S17]
  • Tutoring or teaching services, including lessons such as music, art, dance and physical education, with the provider's credential or attestation form [S18]
  • Tuition or fees for a nonpublic online learning program (single-user, contract year only) [S22]
  • Norm-referenced achievement tests, AP exams and college admission exams [S23]
  • Tuition, fees and required textbooks at an eligible postsecondary institution, including dual enrollment [S24]
  • Computer hardware and technological devices primarily used for an educational purpose [S8]
  • Tuition or fees at a qualified school; services provided by a public school, including individual classes and extracurricular programs [S7]
  • For students who qualify with a disability: educational therapies, paraprofessionals or aides, evaluations, assistive technology rentals and related goods [S25]
  • Single tickets for educational events or venues (zoos, museums, performances) [S19]
  • Instruments, sports leagues, educational camps (no travel, lodging or food), individual gym memberships [S20]
  • Public transportation in Arizona or transportation network services between home and an enrolled qualified school [S26]

Not allowed

  • Computer hardware or technology devices except as allowed (excludes TVs, phones, video game consoles, home theatre/audio); transportation except listed public/transportation network services [S4]
  • Schools or providers may not share, refund or rebate ESA money with the parent or student [S4]
  • Paying a parent, guardian or account holder, or the student paying themselves [S10]
  • Using one student's scholarship for another ESA student's items or services (items may later be shared with siblings) [S11]
  • Items on ADE's not-allowed list (e.g. food, appliances, non-uniform clothing, medications, Amazon Prime fees) [S27]
  • Online subscriptions or memberships that give access to more than one user (family plans), unless an itemized receipt shows each ESA student's own subscription or membership [S22]

Receipts and records

Receipts (vendor name, address and contact, date, receipt or transaction number, itemized items or services and total) uploaded to ClassWallet for reimbursements and debit card purchases; an invoice needs proof of payment. Tutoring needs the tutor's credential or attestation form. Curriculum documentation (student name, course of study, learning objectives, teaching method or lesson plans) supports supplemental purchases that are not on the general list. Reimbursements are due by the end of the month after the contract year (2025-26 handbook).

Approval before buying

Not required. A pre-approval can be requested through an ESA Support Ticket for sensory items, associated goods or assistive technology (2025-26 handbook).

Vendors

ClassWallet Marketplace, Direct Pay to a vendor, the ESA debit card, or reimbursement to a linked bank account. ADE does not keep a list of recommended vendors.

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, guardians and account holders cannot be paid from the scholarship, and the student cannot pay themselves (2025-26 handbook p.13). Other relatives are not addressed.

Links

Questions to ask the program

The official sources don’t settle these. Ask Arizona Department of Education (ESA program) before you count on them:

  • How much will my child's ESA be for 2026-27, and is there a different amount for kindergarten? ADE has only published the 2025-26 funding chart so far.
  • Is there a 2026-27 Parent Handbook, and did any spending rules change from 2025-26? The current spending rules come from the 2025-26 handbook.
  • If I apply now, which quarter will my child's first deposit come in, and will it be a partial-year amount? Applications are taken all year, but no official page says how a mid-year start is funded.
  • What is the last day to submit 2026-27 reimbursements? The handbook only says 'by the end of the month after the contract year ends' and no 2026-27 date is published.
  • Can I pay a grandparent or other relative (not a parent) to tutor my child with ESA money? The handbook bars paying parents and account holders but does not mention other relatives.
  • Can ESA money pay for co-op class fees or home internet service? Neither is clearly addressed in the handbook or the law.

Sources

  1. [S1] Empowerment Scholarship Account (ADE) · Main page · checked October 6, 2026
  2. [S2] ESA 2025-2026 Parent Handbook (ADE) · p.6 homeschool affidavit · dated June 2025 · checked October 6, 2026
  3. [S3] A.R.S. 15-2401.01 Definition of qualified student; expansion · 15-2401.01 · checked October 6, 2026
  4. [S4] A.R.S. 15-2402 Arizona empowerment scholarship accounts · B(5), C, I · checked October 6, 2026
  5. [S5] ESA Eligibility Requirements (ADE) · Application · checked October 6, 2026
  6. [S6] Approximate Annual ESA Funding 2025-2026 (ADE) · Students with no disabilities · 2025-26 edition · checked October 6, 2026
  7. [S7] A.R.S. 15-2402 Arizona empowerment scholarship accounts · B(4) allowable expenses · checked October 6, 2026
  8. [S8] A.R.S. 15-2402 Arizona empowerment scholarship accounts · B(4)(p), B(6) · checked October 6, 2026
  9. [S9] A.R.S. 15-2403 Arizona empowerment scholarship accounts; administration · L(2) · checked October 6, 2026
  10. [S10] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.13 (paying parents or account holders) · dated June 2025 · checked October 6, 2026
  11. [S11] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.13 (one student's funds) · dated June 2025 · checked October 6, 2026
  12. [S12] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.13 (contract year) · dated June 2025 · checked October 6, 2026
  13. [S13] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.43-44 (receipts and invoices) · dated June 2025 · checked October 6, 2026
  14. [S14] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.44 (reimbursement deadline) · dated June 2025 · checked October 6, 2026
  15. [S15] ESA 2025-2026 Parent Handbook (ADE) · Ch. 4, p.47 (ways to spend) · dated June 2025 · checked October 6, 2026
  16. [S16] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.20 (Curricula and Supplemental Material) · dated June 2025 · checked October 6, 2026
  17. [S17] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.23 (general education supplemental material) · dated June 2025 · checked October 6, 2026
  18. [S18] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.17 (Tutoring or Teaching Services) · dated June 2025 · checked October 6, 2026
  19. [S19] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.22 (supplemental material list) · dated June 2025 · checked October 6, 2026
  20. [S20] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.22-23 (supplemental material list; sports leagues are on p.23) · dated June 2025 · checked October 6, 2026
  21. [S21] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.26-27 (Computer Hardware and Technological Devices) · dated June 2025 · checked October 6, 2026
  22. [S22] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.24 (Nonpublic Online Learning Program) · dated June 2025 · checked October 6, 2026
  23. [S23] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.25 (tests and exams) · dated June 2025 · checked October 6, 2026
  24. [S24] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.26 (Dual Enrollment) · dated June 2025 · checked October 6, 2026
  25. [S25] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.30-32 (Educational Therapies, students with disabilities) · dated June 2025 · checked October 6, 2026
  26. [S26] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.26 (Public Transportation Services) · dated June 2025 · checked October 6, 2026
  27. [S27] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3, p.40 (unallowable purchases) · dated June 2025 · checked October 6, 2026
  28. [S28] ESA 2025-2026 Parent Handbook (ADE) · Ch. 3 (allowable list) · dated June 2025 · checked October 6, 2026
  29. [S29] ClassWallet Information (ADE ESA) · Reimbursement · checked October 6, 2026
  30. [S30] A.R.S. 15-2403 Arizona empowerment scholarship accounts; administration · Applications · checked October 6, 2026
  31. [S31] A.R.S. 15-2403 Arizona empowerment scholarship accounts; administration · Applications; enrollment · checked October 6, 2026
  32. [S32] Empowerment Scholarship Account (ADE) · Enrollment counter · checked October 6, 2026
  33. [S33] A.R.S. 15-2402 Arizona empowerment scholarship accounts · B(2), B(3) · checked October 9, 2026

Last updated October 9, 2026 · rule version 4 · next check by December 31, 2026. Found something out of date? Tell us.

Changes to this page
  • October 9, 2026: version 4 · Family-plan online subscriptions can be paid if the itemized receipt shows each ESA student's own subscription. We also note that an ESA can't be combined with district or charter enrollment or a same-year school tuition organization scholarship.
  • October 6, 2026: version 3 · Added operating and application status, parent questions and recheck date (6 Oct 2026).
  • October 6, 2026: version 2
  • October 6, 2026: version 1