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Last updated: November 21, 2024
Primary and secondary education—kindergarten through grade 12—in the United States includes both public and private schools. Some states have implemented policies that provide families with taxpayer funding for private education or homeschooling.[1]
This page provides data on three such policies—education savings accounts (ESA), school vouchers, and education tax credit scholarships. Click here for definitions.
Supporters of these policies have generally referred to them as school choice.[2] According to University of Southern California Professor Guilbert Hentschke, school choice "has become a catch-all label describing many different programs that offer students and their families alternatives to publicly provided schools in which students are, for the most part, assigned based on the location of their residence."[3] Wisconsin became the first state to pass a law creating a school choice program, in 1989. The Milwaukee Parental Choice Program gave eligible students in Milwaukee funding to attend private schools in the city.[4]
In 2023, five states enacted new ESA programs, and four of those programs covered all or most K-12 students. In 2022, two states expanded their programs to cover all or most students. Click here to read about these changes.
As of November 21, 2024:
Other types of school choice include charter schools, magnet schools, and public school open-enrollment. This page does not cover those policies.
See the sections below for information on K-12 school choice policies:
This timeline shows the three most recent updates.
This page covers the following policies:
Education Savings Accounts (ESAs) allow families to receive a deposit of public funds into government-authorized private savings accounts for use on approved educational expenses.[16] States set different rules for what counts as an approved educational expense, but in general, families can put ESA money toward private school tuition, tutoring, curriculum, and school supplies.[17]
ESA programs can be limited to a particular set of students, such as students with special needs or those from low-income families, or open to all—or most—children in a state. Students are generally ineligible to access ESA funds if they are enrolled in a public school.
States with ESA programs | |||||||
---|---|---|---|---|---|---|---|
State | Program scope | Program name | Year enacted | ||||
Alabama | Limited[18] | The CHOOSE Act program | 2024[19] | ||||
Arizona | Universal | Empowerment Scholarship Accounts | 2011 | ||||
Arkansas | Universal | Arkansas Children’s Educational Freedom Account Program | 2023 | ||||
Florida | Universal | Family Empowerment Scholarship for Educational Options Program | 2019 | ||||
Florida | Limited | Family Empowerment Scholarship for Students with Unique Abilities | 2014 | ||||
Georgia | Limited | Georgia Promise Scholarship | 2024[20] | ||||
Indiana | Limited | Education Scholarship Account Program | 2021 | ||||
Iowa | Universal | Education Savings Account Program | 2023 | ||||
Louisiana | Limited[21] | GATOR Scholarship Program | 2024[22] | ||||
Mississippi | Limited | Equal Opportunity for Students with Special Needs Program | 2015 | ||||
Montana | Limited | Montana Special Needs Equal Opportunity Education Savings Account Program | 2023 | ||||
New Hampshire | Limited | Education Freedom Account Program | 2021 | ||||
North Carolina | Universal | Education Student Accounts (ESA+) | 2021 | ||||
South Carolina | Limited | South Carolina Education Scholarship Trust Fund Program | 2023[23] | ||||
Tennessee | Limited | Education Savings Account Pilot Program | 2019 | ||||
Tennessee | Limited | Individualized Education Account Program | 2015 | ||||
Utah | Universal | Utah Fits All Scholarship Program | 2023 | ||||
West Virginia | Universal | Hope Scholarship Program | 2021 | ||||
Wyoming | Limited | Education Savings Account Program | 2024[24] | ||||
Sources: EdChoice, "School Choice in America Dashboard," accessed September 5, 2023 Education Next, "As Many More States Enact Education Savings Accounts, Implementation Challenges Abound," August 1, 2023 |
In 2023, five states created new ESA programs to provide students with taxpayer funding for K-12 private education expenses. Trifecta status reflects partisan control of state government at the time ESA program was expanded or created.
Two states expanded existing ESA programs to cover all or most students in 2023.
In July 2022, Arizona expanded its 2011 program to cover all students. A few months later, in October, the West Virginia Supreme Court allowed West Virginia's ESA program, first enacted in 2021 and set to cover over 90% of students, to go into effect.
Between 2011 and 2023, 13 states enacted 15 ESA programs. The Nevada State Legislature passed a bill establishing an ESA program in 2015 that would have covered nearly all students but the state supreme court ruled against the program’s funding mechanism in 2016, leaving it inoperable.
School vouchers, also known as opportunity scholarships, are government-funded scholarships that allow public school students to attend private schools. Vouchers redirect the state per-pupil education funding, giving it directly to individual families instead of school districts. Unlike ESAs, which can be spent on a variety of educational expenses, vouchers are typically earmarked exclusively for private school tuition, and may be restricted to low-income or special needs students.[34]
Education tax credits allow corporations and individuals to receive tax credits for contributing to scholarship programs. Some states have policies allowing individuals to write off approved educational expenses from their state income taxes.
States with education tax-credit policies | |||||||
---|---|---|---|---|---|---|---|
State | Program name | Type of tax-credit policy | Year enacted | ||||
Alabama | Accountability Act of 2013 Parent-Taxpayer Refundable Tax Credits | Individual credit/deduction | 2013 | ||||
Alabama | Alabama Opportunity Scholarship Fund | Scholarship | 2013 | ||||
Arizona | “Switcher” Individual Income Tax Credit Scholarship Program | Scholarship | 2012 | ||||
Arizona | Lexie’s Law for Disabled and Displaced Students Tax Credit Scholarship Program | Scholarship | 2009 | ||||
Arizona | Original Individual Income Tax Credit Scholarship Program | Scholarship | 1997 | ||||
Arkansas | Philanthropic Investment in Arkansas Kids Scholarship Program | Scholarship | 2021 | ||||
Florida | Florida Tax Credit Scholarship Program | Individual credit/deduction | 2001 | ||||
Florida | Hope Scholarship Program | Florida Scholarship | 2018 | ||||
Georgia | Private school tax credit | Scholarship | 2008 | ||||
Illinois | Tax Credits for Educational Expenses | Individual credit/deduction | 1999 | ||||
Illinois | Invest in Kids Program | Scholarship | 2017 | ||||
Indiana | Private School/Homeschool Deduction | Individual credit/deduction | 2011 | ||||
Indiana | School Scholarship Tax Credit | Scholarship | 2009 | ||||
Iowa | Tuition and Textbook Tax Credit | Individual credit/deduction | 1987 | ||||
Iowa | School Tuition Organization Tax Credit | Scholarship | 2006 | ||||
Kansas | Tax Credit for Low-Income Students Scholarship Program | Scholarship | 2014 | ||||
Louisiana | Elementary and Secondary School Tuition Deduction | Individual credit/deduction | 2008 | ||||
Louisiana | Tuition Donation Credit Program | Scholarship | 2012 | ||||
Minnesota | K–12 Education Credit | Individual credit/deduction | 1987 | ||||
Minnesota | Education Deduction | Individual credit/deduction | 1955 | ||||
Missouri | Missouri Empowerment Scholarship Accounts Program | Scholarship | 2021 | ||||
Montana | Tax Credits for Contributions to Student Scholarship Organizations | Scholarship | 2015 | ||||
Nebraska | Opportunity Scholarships Act | Scholarship | 2023 | ||||
Nevada | Nevada Educational Choice Scholarship Program | Scholarship | 2015 | ||||
New Hampshire | Education Tax Credit Program | Scholarship | 2012 | ||||
Ohio | K–12 Nonchartered Private School Tax Credit | Individual credit/deduction | 2021 | ||||
Ohio | K–12 Home Education Tax Credit | Individual credit/deduction | 2021 | ||||
Ohio | Ohio Tax-Credit Scholarship Program | Scholarship | 2021 | ||||
Oklahoma | Oklahoma Parental Choice Tax Credit Act | Individual credit/deduction | 2023 | ||||
Oklahoma | Oklahoma Equal Opportunity Education Scholarships | Scholarship | 2011 | ||||
Pennsylvania | Opportunity Scholarship Tax Credit Program | Scholarship | 2012 | ||||
Pennsylvania | Educational Improvement Tax Credit Program | Scholarship | 2001 | ||||
Rhode Island | Tax Credits for Contributions to Scholarship Organizations | Scholarship | 2006 | ||||
South Carolina | Refundable Educational Credit for Exceptional Needs Children | Individual credit/deduction | 2015 | ||||
South Carolina | Educational Credit for Exceptional Needs Children Fund | Scholarship | 2013 | ||||
South Dakota | Partners in Education Tax Credit Program | Scholarship | 2016 | ||||
Utah | Special Needs Opportunity Scholarship Program | Scholarship | 2020 | ||||
Virginia | Education Improvement Scholarships Tax Credits Program | Scholarship | 2012 | ||||
Wisconsin | K–12 Private School Tuition Deduction | Individual credit/deduction | 2013 | ||||
Sources: EdChoice, "School Choice in America Dashboard," accessed September 5, 2023 |
Seventeen states did not have school choice policies providing taxpayer support for private educational expenses as of 2024.
States without school choice policies | |
---|---|
State | Trifecta Status |
Alaska | Divided government |
California | Democratic trifecta |
Colorado | Democratic trifecta |
Connecticut | Democratic trifecta |
Delaware | Democratic trifecta |
Hawaii | Democratic trifecta |
Idaho | Republican trifecta |
Kentucky | Divided government |
Massachusetts | Democratic trifecta |
Michigan | Democratic trifecta |
New Jersey | Democratic trifecta |
New Mexico | Democratic trifecta |
New York | Democratic trifecta |
North Dakota | Republican trifecta |
Oregon | Democratic trifecta |
Texas | Republican trifecta |
Washington | Democratic trifecta |
Proponents of school choice policies argue the programs and policies improve educational outcomes and expand opportunity and access for historically disadvantaged students. In addition, supporters say school choice policies empower parents and improve traditional public schools through competition.[35][36]
Critics of school choice policies contend such programs divert funds from traditional public schools, resulting in—or exacerbating—unequal outcomes among students. In addition, critics say school voucher programs and ESAs direct tax dollars to religious organizations, which operate many private schools.[37][38]
Hall Pass is a weekly newsletter designed to keep you plugged into the conversations driving school board politics and education policy. We bring you a roundup of the sharpest education commentary and research from across the political spectrum and the latest on school board elections and recall efforts.
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