Education funding in North Carolina
3 programs in North Carolina, 1 open to homeschoolers. Each links to the program’s official sources.
Education Student Accounts (ESA+)
Homeschoolers can qualify From official sources October 7, 2026
Yes. A child with a qualifying disability enrolled in a registered North Carolina home school can use the full award (base $9,000, or $17,000 for certain designated disabilities) for allowable expenses other than tuition. The child needs a disability eligibility determination issued in the last three years by a North Carolina public school; a 504 plan or doctor's letter is not accepted, but an IEP is not required. Parents must register the home school with the Division of Non-Public Education.
Dates and status: The 2026-27 application ran February 2 to March 2, 2026. Families offered awards on August 21, 2026 had to accept or decline by September 11, 2026. The 2027-28 application opens the first Monday in February 2027. An application does not guarantee an award; awards are made until funding runs out.
Federal Scholarship Tax Credit (Educational Choice for Children Act) - North Carolina participation
Program doesn’t say whether homeschoolers qualify From official sources October 7, 2026 Not open yet
North Carolina's opt-in law says listed organizations may give scholarships for home school expenses 'to the extent allowed under federal law'. Federal law ties covered expenses to enrollment at a public, private, or religious school as defined by state law and does not say directly whether home school costs count.
Dates and status: North Carolina opted in by law (Session Law 2026-6, enacted over the Governor's veto on June 3, 2026) and is on the IRS list of states participating for 2027. The federal credit begins January 1, 2027.
Opportunity Scholarship
Not open to homeschoolers From official sources October 7, 2026
No. The scholarship pays tuition and required fees at registered private schools, and NCSEAA states that Opportunity Scholarship funds cannot be used for home school expenses.
Dates and status: Awards range from about $3,000 to $7,000 based on household income. NCSEAA sent the last 2026-27 offers on August 21, 2026; the 2027-28 application opens the first Monday in February 2027. Students must be attending a registered private school by October 1 to use fall funds.