A parent-friendly 50-state reference
Homeschool Funding and ESA Programs by State
2026–2027 Guide
Research checked August 24, 2026
Start here: funding and homeschool status are not always the same thing.
Some states fund a traditional homeschool. Others fund a separate “home-based,” private-school, public-at-home, or special-needs program. This guide tells you which is which, what the benefit may cover, and where to verify it on the official program website.
Important
This is educational information, not legal, tax, or financial advice. Programs, awards, application windows, approved expenses, and enrollment classifications can change during the year. Before withdrawing a child or spending money, verify current eligibility in writing, read the official family handbook, and confirm whether participating changes your child’s legal homeschool status. Tax benefits should be reviewed with a qualified tax professional.
How to read the status labels
Tax benefit (5)
Public at-home option (2)
Limited / separate legal category (3)
Paused / uncertain (1)
No direct statewide program identified (25)
Choose your state
Click a state to jump directly to its 2026–27 funding snapshot.
State-by-state funding requirements
Amounts shown are annual unless the state says otherwise. “No program identified” means no direct statewide benefit was found in this review—not that local or private help can never exist.
Alabama
Active ESA • home education
CHOOSE Act Alabama
Amount / value
$2,000 per participating home-education student, with a $4,000 family maximum.
Who may qualify
Alabama K5–12 residents whose household income for 2026–27 does not exceed 300% of the federal poverty level. The income limit is scheduled to end beginning in 2027–28.
What it may cover
Approved education service providers for eligible educational goods and services, including tutoring and other qualified expenses.
2026–27 timing
The 2026–27 application period is closed. Award notices began in April 2026; watch the official site for 2027–28 dates.
Parent checkpoint
A CHOOSE Act “home education program” carries program purchasing and documentation rules in addition to the family’s homeschool-law responsibilities.
Alaska
Public at-home option
Public correspondence school allotments
Amount / value
Varies by the public correspondence or charter program.
Who may qualify
Families who enroll the student in an Alaska public correspondence program.
What it may cover
Program-approved books, classes, supplies, tutoring, music, activities, or other education expenses; each program sets its own rules.
2026–27 timing
Enrollment and allotment deadlines vary by program.
Parent checkpoint
This is public-school enrollment at home—not independent homeschool under Alaska’s parent-instruction exemption. Public program curriculum, testing, reporting, and purchasing rules apply.
Arizona
Active • universal ESA
Empowerment Scholarship Account (ESA)
Amount / value
Generally 90% of the state funding that otherwise would support the student; the exact amount varies by grade and student eligibility category.
Who may qualify
Arizona-resident K–12 students who meet current ESA requirements and are not simultaneously funded as full-time public-school students.
What it may cover
Curriculum, tutoring, private or online education, therapies, approved educational materials, and other qualified expenses.
2026–27 timing
Applications are accepted year-round; the 2026–27 application is available and funds are typically deposited quarterly after approval.
Parent checkpoint
Withdrawing from public school, filing any needed homeschool paperwork, and entering the ESA program are separate steps. Confirm all three before purchasing.
Arkansas
Active • Education Freedom Account
Arkansas Education Freedom Account (EFA)
Amount / value
For 2026–27, the official family page lists $7,208 for non-Succeed students and $8,011 for Succeed students.
Who may qualify
Arkansas students who meet current EFA participation requirements. The program is broadly available, but families must complete the state application and eligibility process.
What it may cover
Approved curriculum, tutoring, educational materials, private-school costs, assessments, therapies, and other qualified expenses.
2026–27 timing
Use the official family portal for current award, waitlist, and purchasing deadlines.
Parent checkpoint
Ordinary Arkansas homeschool notice rules and EFA program rules are not interchangeable. Keep both sets of confirmations.
California
Public at-home option
Public charter / independent-study programs
Amount / value
No statewide direct ESA for an independently operated private homeschool was identified. Public programs may provide curriculum or program-controlled resources.
Who may qualify
Students enrolled in a California public charter school or district independent-study program.
What it may cover
Resources are supplied or approved by the public program and remain subject to public-school curriculum, assessment, attendance, and vendor policies.
2026–27 timing
Enrollment availability and resource policies vary by charter or district.
Parent checkpoint
A public charter or independent-study student is a public-school student learning at home—not a student in a home-based private school.
Colorado
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Connecticut
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Delaware
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Florida
Active • personalized funding
PEP and Family Empowerment Scholarship for Unique Abilities
Amount / value
The Personalized Education Program (PEP) averages about $8,000. FES–UA averages about $10,000 for eligible students with qualifying disabilities; actual awards vary.
Who may qualify
PEP has its own student cap and application process. FES–UA requires an eligible disability. Families apply through an approved scholarship-funding organization.
What it may cover
Approved curriculum, tutoring, materials, assessments, therapies, and other program-authorized education expenses.
2026–27 timing
The 2026–27 PEP application closed April 30, 2026. Check the administrator for waitlists, renewals, and FES–UA status.
Parent checkpoint
A PEP student is not enrolled in a Florida Home Education Program. Choose the legal/funding route first; do not file or report under both by assumption.
Georgia
Active • Promise Scholarship
Georgia Promise Scholarship
Amount / value
Up to $6,500 for 2026–27; later award windows may provide a reduced, half-year amount.
Who may qualify
Generally an incoming kindergartner or a student with the required recent public-school attendance, living in the attendance zone of an eligible school, plus current residency rules.
What it may cover
Approved private-school expenses, curriculum, tutoring by eligible providers, therapies, transportation, and other qualified costs.
2026–27 timing
Additional 2026–27 application windows are listed for August 1–31 and November 1–30; verify availability before applying.
Parent checkpoint
A family may select home study after award eligibility is established, but Promise Scholarship participation adds provider, purchase, and student requirements.
Hawaii
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Idaho
Refundable tax credit / advance payment
Idaho Parental Choice Tax Credit
Amount / value
Up to $5,000 per eligible student, or up to $7,500 for a student with a qualifying disability.
Who may qualify
Idaho students receiving nonpublic academic instruction, including eligible homeschool instruction. Awards are limited; applicants at or below 300% of the federal poverty level receive priority.
What it may cover
Qualifying nonpublic education expenses such as curriculum, tutoring in core subjects, and other approved costs. Keep required documentation.
2026–27 timing
The 2026 application period is closed. Applicants were scheduled to receive award notifications in TAP by August 30, 2026.
Parent checkpoint
The prior Empowering Parents grant program was eliminated. The new credit/advance requires an application and award; an advance may have federal tax consequences and receipt-reconciliation rules.
Illinois
State education-expense credit
Illinois K–12 Education Expense Credit
Amount / value
25% of qualified expenses above the first $250, up to $750 total per return; income limits apply.
Who may qualify
Illinois parents or guardians of qualifying full-time K–12 students, including a home school that satisfies the state truancy-law standard.
What it may cover
For home schools, qualifying items include certain tuition, consumable workbooks/grade books, book or curriculum rental, lab fees, shipping, and tax. Many durable purchases and stand-alone enrichment costs do not qualify.
2026–27 timing
Claim on the annual Illinois return using Schedule ICR and retain/attach the required receipts.
Parent checkpoint
This is a tax credit, not money deposited for use during the school year. Read Publication 112 before deciding that an expense qualifies.
Indiana
Special-needs ESA + tax deduction
Indiana Education Scholarship Account (ESA)
Amount / value
Up to $20,000 annually for an eligible student with a disability; an eligible sibling may receive up to $8,000. A separate private-school/homeschool state deduction is up to $1,000 per qualifying child.
Who may qualify
The ESA is for students with an eligible disability and current program documentation. The deduction is available to qualifying Indiana parents with eligible homeschool education expenditures.
What it may cover
Approved courses, tutoring, therapies, assessments, materials, and other qualified ESA expenses; the deduction follows Indiana tax rules.
2026–27 timing
The 2026–27 ESA application runs March 1–September 1, 2026, with priority applications earlier in the year.
Parent checkpoint
Confirm the ESA handbook before withdrawing or choosing providers. The $1,000 item is an income deduction—not a $1,000 reimbursement.
Iowa
Program exists • private-school enrollment required
Students First Education Savings Account
Amount / value
The annual ESA amount follows Iowa’s current per-pupil funding calculation.
Who may qualify
For 2026–27, Iowa-resident K–12 students may apply, but a student must be enrolled full-time at an Iowa-accredited nonpublic school to use the ESA.
What it may cover
Tuition and other approved expenses through the state program.
2026–27 timing
Check the official page for the annual application window and current amount.
Parent checkpoint
A student using only Iowa’s independent homeschool options does not qualify merely because the family homeschools. Full-time accredited nonpublic-school enrollment is required.
Kansas
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Kentucky
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Louisiana
Active • home-based ESA option
LA GATOR Scholarship + homeschool expense deduction
Amount / value
LA GATOR awards vary by income and disability status and depend on legislative funding. Louisiana also allows a homeschool expense deduction equal to 50% of qualified costs, up to $6,000 per dependent.
Who may qualify
For 2026–27, LA GATOR requires Louisiana residency, age 5–21, and one listed pathway such as returning participation, incoming kindergarten, qualifying public-school history, or household income at or below 250% of the federal poverty level.
What it may cover
LA GATOR covers approved marketplace curriculum, tutoring, therapies, technology, dual enrollment, and other qualified expenses. The tax deduction generally covers qualifying homeschool textbooks and curricula.
2026–27 timing
The 2026–27 LA GATOR application ran March 1–16, 2026. Claim the deduction when filing the applicable tax-year return and keep receipts.
Parent checkpoint
LA GATOR “Home-Based Education” is a program setting and cannot be used concurrently with a BESE-approved home study program or registered nonpublic school not seeking approval. It is not ordinary Louisiana home study.
Maine
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Maryland
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Massachusetts
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Michigan
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Minnesota
Education credit / subtraction
Minnesota K–12 Education Credit and Subtraction
Amount / value
The subtraction is up to $1,625 per qualifying child in K–6 and $2,500 in grades 7–12. The income-limited credit equals 75% of qualifying expenses, subject to the current formula and maximum.
Who may qualify
Families with a qualifying K–12 child attending a public, private, or qualified home school and paying qualified education expenses. The credit has income limits; the subtraction does not.
What it may cover
Qualifying supplies and materials for subjects taught during the normal public-school day; religious items and other excluded costs do not qualify.
2026–27 timing
Claim with the applicable Minnesota return schedules and save itemized receipts and invoices.
Parent checkpoint
The same expense cannot be used for both the credit and subtraction. Use the state’s homeschool-expense fact sheet before filing.
Mississippi
Special-needs program • not traditional homeschool
Mississippi Education Scholarship Account
Amount / value
The award is calculated under the current program formula and published in the annual application/reimbursement materials.
Who may qualify
Students with an active individualized education program (IEP) within the past three years who meet the program’s private-school and documentation requirements.
What it may cover
Participating private-school tuition and certain eligible services or tutoring under program rules.
2026–27 timing
Check the Mississippi Department of Education page for current application availability and reimbursement deadlines.
Parent checkpoint
Current guidance requires acceptance at an eligible private school and says a participating family must not file a home-instruction certificate. Do not treat this as funding for a traditional Mississippi homeschool.
Missouri
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Montana
Paused / legal uncertainty
Montana special-needs ESA
Amount / value
Do not budget 2026–27 expenses around an ESA award unless the Office of Public Instruction confirms current eligibility and funding in writing.
Who may qualify
The former program served eligible students with disabilities, but its legal status changed after a December 2025 court ruling.
What it may cover
Previously approved special-education services and expenses; current availability is uncertain.
2026–27 timing
The official page stated that a court stay allowed then-current participants to continue only through June 30, 2026.
Parent checkpoint
Treat the program as paused for 2026–27 until OPI posts a new operative rule, appeal result, or application process.
Nebraska
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Nevada
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
New Hampshire
Active EFA • 2026–27 cap reached
New Hampshire Education Freedom Account
Amount / value
The award varies based on the state adequacy grant and student characteristics.
Who may qualify
New Hampshire K–12 students under the current universal-eligibility law, with statutory priority for existing recipients, siblings, students with disabilities, and qualifying lower-income households.
What it may cover
Approved tuition, curriculum, tutoring, online learning, materials, therapies, and other qualified expenses.
2026–27 timing
Rolling applications are used, but the 12,500-student cap for 2026–27 has been reached and a waitlist is in place.
Parent checkpoint
An EFA is compatible with home education, but families must satisfy both EFA and New Hampshire home-education requirements.
New Jersey
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
New Mexico
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
New York
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
North Carolina
Special-needs ESA+ • homeschool eligible
North Carolina Education Student Accounts (ESA+)
Amount / value
$9,000 for most eligible students; $17,000 for certain designated disabilities.
Who may qualify
North Carolina students with a qualifying disability and required eligibility documentation. A home school can be the student’s chosen educational setting.
What it may cover
Approved curriculum, tutoring, therapies, educational technology, assessments, and other qualified expenses; home-school families have specific purchasing rules.
2026–27 timing
The 2026–27 application is closed. Award offers were extended in August and must be accepted by the date shown in the family portal.
Parent checkpoint
Home-school ESA+ families must meet program rules, including core academic spending requirements, in addition to North Carolina homeschool registration rules.
North Dakota
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Ohio
Home-school expense tax credit
Ohio Home School Expenses Credit
Amount / value
For tax year 2025 and forward, up to $250 per qualifying student.
Who may qualify
Ohio taxpayers who pay qualifying educational expenses for a home-educated student and meet the current credit rules.
What it may cover
Qualified home-school education expenses documented as required by the Ohio Department of Taxation.
2026–27 timing
Claim on the applicable Ohio individual income-tax return with the required documentation.
Parent checkpoint
This is a nonrefundable tax credit; it can reduce Ohio income tax but is not an upfront scholarship or cash grant.
Oklahoma
Refundable homeschool tax credit
Oklahoma Parental Choice Tax Credit for Homeschool Expenses
Amount / value
Up to $1,000 per eligible homeschooled student.
Who may qualify
Oklahoma taxpayers with an eligible homeschooled student and qualified, documented homeschool expenses.
What it may cover
Qualified homeschool education expenses listed by the Oklahoma Tax Commission.
2026–27 timing
There is no advance application for the homeschool portion; claim it on the tax return using Form 591-D and submit required receipts.
Parent checkpoint
The much larger $5,000–$7,500 award applies to participating private-school tuition, not to the homeschool credit.
Oregon
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Pennsylvania
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Rhode Island
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
South Carolina
Program exists • not traditional SC homeschool
Education Scholarship Trust Fund (ESTF)
Amount / value
$7,634 for 2026–27.
Who may qualify
South Carolina residents who meet current program and income requirements; for 2026–27 the limit is 500% of the federal poverty level.
What it may cover
Approved private education, curriculum, tutoring, and other qualified expenses through the program platform.
2026–27 timing
The 2026–27 cap of 15,000 students has been reached and a waitlist is in place.
Parent checkpoint
A student may not be homeschooled under South Carolina Option 1, 2, or 3 while receiving ESTF funds. The program can support a customized education, but it is a separate legal category.
South Dakota
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Tennessee
Special-needs IEA • homeschool eligible
Tennessee Individualized Education Account (IEA)
Amount / value
Award amounts vary based on the student’s state and local education funding formula.
Who may qualify
Tennessee students with an active IEP who meet the program’s disability, prior-public-school, residency, and other current requirements.
What it may cover
Approved independent-homeschool or umbrella-school expenses, tutoring, therapies, curriculum, assessments, and other qualified services.
2026–27 timing
The 2026–27 IEA application is closed. The state projects the 2027–28 application to open February 16, 2027.
Parent checkpoint
Tennessee’s other statewide choice programs generally require enrollment in an eligible private school. For a traditional home-school family, the IEA is the main state-funded route identified here.
Texas
Active • first-year ESA
Texas Education Freedom Accounts
Amount / value
For 2026–27, a homeschool or other non-private-school participant receives $2,000. Participating private-school students receive $10,474; certain students with qualifying IEPs may receive more.
Who may qualify
Texas K–12 students who meet the program’s current application and participation requirements. Demand exceeds available funding, so statutory priorities apply.
What it may cover
Approved curriculum, tutoring, instructional services, materials, technology, and other qualified education expenses through the program system.
2026–27 timing
The first 2026–27 awards have been allocated; use the official site for account activation, waitlist, and next-cycle information.
Parent checkpoint
The homeschool/other award is deposited as a single $2,000 installment. Confirm both Texas homeschool status and program participation before spending.
Utah
Active • Utah Fits All
Utah Fits All Scholarship
Amount / value
For 2026–27 home-based education: $4,000 for students ages 5–11 and $6,000 for ages 12–18. Participating private-school students receive $8,000.
Who may qualify
Utah students who apply and are awarded under current program priorities and capacity.
What it may cover
Approved curriculum, tutoring, materials, assessments, therapies, technology, and other qualified education expenses.
2026–27 timing
Funds for 2026–27 became available beginning July 15, 2026; check Odyssey for award and marketplace status.
Parent checkpoint
Scholarship participation adds assessment, purchasing, and record rules beyond ordinary Utah homeschool requirements.
Vermont
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Virginia
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Washington
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
West Virginia
Active • universal Hope Scholarship
West Virginia Hope Scholarship
Amount / value
$5,435.62 for 2026–27, prorated according to application date.
Who may qualify
Beginning in 2026–27, all eligible West Virginia K–12 students, including existing homeschool students, may apply under the universal-eligibility rules.
What it may cover
Approved curriculum, tutoring, educational services, materials, assessments, therapies, and other qualified expenses.
2026–27 timing
Applications are accepted year-round. March 2–June 15 receives 100%; June 16–September 15 receives 75%; September 16–November 30 receives 50%; December 1–February 28 receives 25%.
Parent checkpoint
Families need the required WVEIS process and homeschool notice after eligibility. As of this guide’s check date, new applications fall in the 75% window through September 15.
Wisconsin
No statewide direct funding identified
No statewide homeschool ESA or direct scholarship identified in this review
Amount / value
No statewide program was identified that deposits public funds specifically for an independently operated homeschool in 2026–27.
Who may qualify
Families generally pay private homeschool expenses themselves. Local special-education services, public-school part-time access, district partnerships, community grants, or employer benefits may still be available.
What it may cover
Because no direct statewide account was identified, there is no statewide homeschool spending list. Verify any local opportunity before committing to a curriculum or provider.
2026–27 timing
Check the official homeschool agency page and your resident district for any new pilot, local program, or law change.
Parent checkpoint
Public virtual school or district-based learning at home is public-school enrollment, not automatically the same as independent homeschool.
Wyoming
Active • universal K–12 ESA
Wyoming Education Savings Account
Amount / value
$7,000 annually per eligible student.
Who may qualify
Wyoming-resident students age 4 through grade 12 who are not enrolled in a public school; preschool eligibility includes an income limit, while K–12 follows the current statewide rules.
What it may cover
Approved curriculum, tutoring, technology, educational services, therapies, assessments, and other qualified expenses.
2026–27 timing
Use the official portal for the current application and award calendar.
Parent checkpoint
ESA participation and Wyoming home-based education law have separate steps. Verify the student’s public-school withdrawal and ESA approval before purchasing.
Could funding help pay for tutoring?
Many ESA programs allow tutoring only from an approved provider and only after the student is awarded. Ask the program and the tutoring provider to confirm eligibility before enrolling or paying out of pocket.
Editorial update note
Checked August 24, 2026. Recheck every program before each school year and whenever a legislature, agency, court, or program administrator posts new guidance. Official links are provided within every state section.