FL
Florida
Personalized Education Program (PEP) โ ESA under F
$7,613-$11,950
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminStep Up For Students (SUFS) โ primary; AAA Sc
Funding$7,613-$11,950/child/yr
Sparkloreโ
Qualifies
GotchasItems must be educational products/services per program rules ยท Tablets/laptops: only one allowed per 24-month period per student ยท Sales tax must be correctly applied on all orders
NotesFlorida's PEP program is the most significant homeschool ESA in the northeastern/southeastern US. Step Up For Students is the dominant SFO with over $4B annual transactions. The program is expanding (
NC
North Carolina
Education Student Accounts (ESA+) for Children wit
$9,000-$17,000
โ
State Program
Statusโ
Active State Program (not in federal program)
AdminNorth Carolina State Education Assistance Aut
Funding$9,000-$17,000/child/yr
Sparkloreโ ๏ธ Verify
GotchasProgram is for students with disabilities only ยท Products must be on NC ESA+ approved list ยท Must use ClassWallet
NotesNC ESA+ is special-needs-only ($9K-$17K). NC also has the Opportunity Scholarship (private school tuition, not homeschool). A universal ESA was proposed but vetoed. The ESA+ program uses ClassWallet โ
NE
Nebraska
Nebraska Opportunity Scholarships Act
$5,000-$10,000
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminScholarship Granting Organizations (SGOs), pr
Funding$5,000-$10,000/child/yr
Sparkloreโ ๏ธ Verify
GotchasFunds cannot cover athletics, transportation, parent compensation, or non-educational items ยท Scholarship availability depends on donation volume ยท Must work through approved SGOs
NotesNebraska's Opportunity Scholarships Act offers universal eligibility and covers homeschool expenses. However, it's a tax-credit scholarship model (not a direct ESA), which means Sparklore needs to reg
AL
Alabama
CHOOSE Act โ Creating Hope and Opportunity for Our
$2,000-$7,000
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminAlabama Department of Revenue (ALDOR), admini
Funding$2,000-$7,000/child/yr
Sparkloreโ ๏ธ Verify
GotchasMust be education-related products/services ยท Must accept ACH payments via ClassWallet ยท Standard ClassWallet vendor terms apply
NotesAlabama's CHOOSE Act is one of the newer universal ESA programs. The program uses ClassWallet, which has straightforward vendor onboarding. Strong opportunity for Sparklore as the program serves homes
AZ
Arizona
Empowerment Scholarship Account (ESA)
$7,000-$8,000
โ
State Program
Statusโ
Active State Program (not in federal program)
AdminArizona Department of Education (ADE), Office
Funding$7,000-$8,000/child/yr
Sparkloreโ ๏ธ Verify
GotchasPayments processed through ClassWallet; vendors must accept ACH payments ยท Products/services must be educational in nature ยท No restrictions on items allowed to be ordered โ platform is largely open to education-related goods
ID
Idaho
Idaho Parental Choice Tax Credit (refundable educa
$5,000-$7,500
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminIdaho State Tax Commission, via My School Cho
Funding$5,000-$7,500/child/yr
Sparkloreโ ๏ธ Verify
GotchasTax credit covers up to $5,000 ($7,500 special needs) per student per year ยท Curriculum must include four core subjects minimum ยท Parent-provided instruction not reimbursable
NotesIdaho's program is unique โ a refundable tax credit rather than an ESA. This is actually simpler for Sparklore because there's no vendor marketplace to join. Families just purchase Sparklore, save rec
TN
Tennessee
Tennessee Education Freedom Scholarship (EFS) Prog
$7,295-$7,295
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminTennessee Department of Education
Funding$7,295-$7,295/child/yr
Sparkloreโ ๏ธ Verify
GotchasEFS requires private school enrollment โ not available for homeschool ยท ESA program limited to specific school districts ยท Over 50,000 applications for 20,000-30,000 slots โ high demand
NotesTennessee's choice programs are oriented toward private school enrollment, not independent homeschooling. The ECCA federal program (2027) could be the more relevant path for TN families wanting to use
NH
New Hampshire
Education Freedom Account (EFA)
~$3,800/yr
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminChildren's Scholarship Fund - New Hampshire (
Funding~$3,800/yr/child/yr
Sparkloreโ
Qualifies
GotchasProviders cannot be on the disqualified provider list ยท Must comply with RSA 194-F (EFA law) and CSF policies ยท Cannot discriminate based on religious character or affiliation
NotesNH EFA is a strong, well-established program. EdChoice ranked it as having the most effective implementation of any school choice program nationally. Universal eligibility is being considered in 2026.
AR
Arkansas
Education Freedom Account (EFA) โ part of the LEAR
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminArkansas Department of Education (ADE), Divis
Sparkloreโ ๏ธ Verify
GotchasFull-time student-facing providers must cover core subjects (ELA, math, social studies, science) ยท Must administer assessments to participating students ยท Cannot discriminate on basis prohibited by Civil Rights Act of 1964
GA
Georgia
Georgia Promise Scholarship
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminGeorgia Education Savings Authority (GESA), a
Sparkloreโ ๏ธ Verify
GotchasStudent-facing service providers may need background checks ยท All offerings reviewed by Odyssey for eligibility ยท Funds cannot be used for non-educational expenses
IA
Iowa
Students First Education Savings Account (ESA)
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminIowa Department of Education, administered by
Sparkloreโ ๏ธ Verify
NotesIowa's program is arguably the least homeschool-friendly ESA in the country. It is essentially a private school voucher administered as an ESA. For Sparklore's purposes, the program is only accessible
IN
Indiana
Indiana Choice Scholarship Program (voucher)
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminIndiana Department of Education (IDOE)
Sparkloreโ ๏ธ Verify
GotchasFunds only usable at accredited participating private schools in Indiana ยท Not a true ESA โ cannot be used for homeschool curriculum or individual vendors ยท Requires enrollment at a private school
LA
Louisiana
LA GATOR Scholarship Program (Louisiana Giving All
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminLouisiana Department of Education (LDOE), adm
Sparkloreโ ๏ธ Verify
GotchasHomeschool families must change enrollment status with LDOE (home study โ nonpublic school) ยท Funding not guaranteed โ annual legislative appropriation determines availability ยท Priority system for limited funding (current participants first, then students with disabilities/low-income, etc.)
MN
Minnesota
Minnesota K-12 Education Tax Credit and Subtractio
โ
State Program
Statusโ
Active State Program (not in federal program)
AdminMinnesota Department of Revenue
Sparkloreโ ๏ธ Verify
GotchasExpenses must be for K-12 educational purposes ยท Tax credit is income-limited and refundable only for qualifying families ยท Tax subtraction is available at all income levels
NotesMinnesota has one of the oldest and most established homeschool tax benefit programs in the country. The tax credit is refundable for lower-income families, meaning they can receive the benefit even w
MO
Missouri
MOScholars โ Missouri Empowerment Scholarship Acco
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminMissouri State Treasurer's Office, administer
Sparkloreโ ๏ธ Verify
GotchasProgram limited to students with IEPs or low-income households (not universal) ยท Scholarship availability depends on donation volume ยท Must go through approved EAO
NotesMissouri's MOScholars is a tax-credit scholarship program, not a traditional ESA. Limited eligibility (IEP/low-income). Not a top priority for Sparklore compared to universal programs.
MS
Mississippi
Education Scholarship Account (ESA) โ Equal Opport
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminMississippi Department of Education (MDE), Of
Sparkloreโ ๏ธ Verify
GotchasProgram is for students with disabilities only ยท Reimbursement model โ families must pay upfront ยท Funds can only cover MDE-approved allowable expenses
NotesMississippi's ESA is special-needs-only and small. Not a high priority. Of more interest: Mississippi opted into ECCA (federal), which may bring new scholarship opportunities in 2027.
MT
Montana
Montana Education Savings Account (ESA) โ Students
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminMontana Office of Public Instruction (OPI)
Sparkloreโ ๏ธ Verify
GotchasProgram is for students with disabilities only ยท Amount varies by school district ยท Program under litigation (currently operational under stay)
NotesMontana's ESA is special-needs-only, reimbursement-based, and under litigation. Not a priority. However, Montana's opt-in to ECCA (federal) is more interesting.
OH
Ohio
Jon Peterson Special Needs Scholarship Program
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminOhio Department of Education and Workforce
Sparkloreโ ๏ธ Verify
GotchasSpecial needs only โ not for general homeschool population ยท EdChoice Scholarship (general) is private-school-only, not homeschool-friendly ยท Must meet Ohio DEOW provider qualifications
NotesOhio has several choice programs but most are private-school-oriented. Jon Peterson (special needs) is the only one that covers homeschool. The general EdChoice scholarships are private-school-only. E
OK
Oklahoma
Oklahoma Parental Choice Tax Credit Act
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminOklahoma Tax Commission (OTC)
Sparkloreโ ๏ธ Verify
GotchasTax credit is capped at $1,000 per homeschooled student per year ยท Credit only available when filing Oklahoma state taxes ยท Families must front the costs and get reimbursed via tax refund
SC
South Carolina
Education Scholarship Trust Fund (ESTF) Program
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminSouth Carolina Department of Education, contr
Sparkloreโ ๏ธ Verify
GotchasHomeschoolers are explicitly excluded from participating ยท 15,000 student cap (already reached for 2026-27) ยท Income eligibility applies (500% FPL)
NotesSC's ESTF program explicitly blocks homeschoolers. Not relevant for Sparklore. ECCA opt-in could bring federal scholarship funding in 2027, but SGOs would determine whether homeschool expenses qualify
TX
Texas
Texas Education Freedom Accounts (TEFA) โ created
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminTexas Comptroller of Public Accounts, adminis
Sparkloreโ ๏ธ Verify
GotchasOut-of-state vendors must register with Texas Secretary of State ยท All offerings reviewed by Odyssey AND Texas Comptroller ยท Funds cannot be used to pay family members
UT
Utah
Utah Fits All Scholarship (UFA)
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminUtah State Board of Education (USBE), adminis
Sparkloreโ ๏ธ Verify
GotchasVendors must go through Odyssey's provider vetting process ยท Applications and offerings reviewed by Odyssey before appearing in marketplace ยท Services/goods must be educational in nature and qualify as approved expenses
WV
West Virginia
Hope Scholarship
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminWest Virginia Hope Scholarship Board, adminis
Sparkloreโ ๏ธ Verify
GotchasEducation Service Providers do NOT need to be located in West Virginia โ out-of-state providers are eligible ยท Providers must comply with program rules in the ESP Handbook ยท Approved services must qualify as eligible education expenses
WY
Wyoming
Steamboat Legacy Scholarship Act (formerly Wyoming
โ
State Program
Statusโ
Active State Program + opted into federal (2027)
AdminWyoming Department of Education (WDE)
Sparkloreโ ๏ธ Verify
GotchasProgram currently has $30M annual cap ยท Legal challenge pending (constitutionality of funding mechanism) ยท Program moving forward despite litigation โ no liability concern for vendors/families
AK
Alaska
๐
Federal 2027
Status๐
Federal program only โ state opted into Educational Choice for Children Act. No state-level program yet. Sparklore path opens Jan 2027 via SGO partnerships.
CO
Colorado
๐
Federal 2027
Status๐
Federal program only โ state opted into Educational Choice for Children Act. No state-level program yet. Sparklore path opens Jan 2027 via SGO partnerships.
KY
Kentucky
๐
Federal 2027
Status๐
Federal program only โ state opted into Educational Choice for Children Act. No state-level program yet. Sparklore path opens Jan 2027 via SGO partnerships.
ND
North Dakota
๐
Federal 2027
Status๐
Federal program only โ state opted into Educational Choice for Children Act. No state-level program yet. Sparklore path opens Jan 2027 via SGO partnerships.
NV
Nevada
๐
Federal 2027
Status๐
Federal program only โ state opted into Educational Choice for Children Act. No state-level program yet. Sparklore path opens Jan 2027 via SGO partnerships.
SD
South Dakota
๐
Federal 2027
Status๐
Federal program only โ state opted into Educational Choice for Children Act. No state-level program yet. Sparklore path opens Jan 2027 via SGO partnerships.
VA
Virginia
๐
Federal 2027
Status๐
Federal program only โ state opted into Educational Choice for Children Act. No state-level program yet. Sparklore path opens Jan 2027 via SGO partnerships.
CA
California
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
CT
Connecticut
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
DC
District of Columbia
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
DE
Delaware
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
HI
Hawaii
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
IL
Illinois
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
KS
Kansas
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
MA
Massachusetts
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
MD
Maryland
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
ME
Maine
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
MI
Michigan
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
NJ
New Jersey
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
NM
New Mexico
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
NY
New York
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
OR
Oregon
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
PA
Pennsylvania
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
PR
Puerto Rico
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
RI
Rhode Island
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
VT
Vermont
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
WA
Washington
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.
WI
Wisconsin
โ None
StatusState has not opted into the federal program and has no state-level ESA/voucher program. No direct Sparklore path at this time.