This 50-state comparison provides comprehensive information on private school choice policies specific to vouchers, education savings accounts and tax credit scholarships. Private choice programs use public dollars to fund education options in the private sector, often at private schools. These programs include vouchers, education saving accounts and tax credit scholarships. Originally, private school choice programs targeted specific students groups, including students meeting household income qualifications, students eligible for special education services or students in schools identified for support in the state accountability system. In recent years, states have sought to expand eligibility by increasing the income threshold or establishing programs with universal eligibility for students enrolled in public schools, or all students in the state. While the following 50-State Comparison addresses key policy components such as eligibility, funding and enrollment limits, it is important to note that state appropriations impact the scope of existing programs and are not captured here.
Click on the questions below to access 50-State Comparisons for each of the data points or choose to view a specific state’s approach by going to the individual state profiles page.
School Vouchers
Vouchers are state-funded programs — often called scholarship programs — that allow students to use public monies to attend a private school. The state provides a set amount of money for private school tuition. This amount is typically based on the state’s per-pupil amount.
There are currently 23 programs in 13 states and the District of Columbia.
- Does the state have a voucher program?
- Program name
- Student eligibility requirements: Primary requirements
- Student eligibility requirement: Previous public school attendance
- Testing requirement
- Enrollment limits
- Voucher amount
- Citations
- State Link
- All data points for all states
Tax Credit Scholarships
Tax credit scholarship programs provide a tax credit to businesses and individual taxpayers for donating funds to scholarship granting organizations. Nonprofit organizations manage and distribute donated funds in the form of private school tuition scholarships to eligible students. Individual tax deductions for private school tuition are not captured in this comparison.
There are currently 25 tax credit scholarship programs in 21 states.
- Does the state have a tax credit scholarship program?
- Program name
- Student eligibility requirements: Primary requirements
- Student eligibility requirement: Previous public school attendance
- Testing requirement
- Enrollment limits
- Scholarship amount
- Individual Tax credit limit
- Total Tax Credit Limit
- Citations
- Program Link
- All data points for all states
Education Savings Accounts
Education Savings Accounts (ESA) are private savings accounts funded by a deposit from the state government and managed by a parent or guardian. The deposit amount varies from state-to-state and is typically based on the state’s per-pupil amount. To use an ESA, parents withdraw their child from the public school system and use their ESA funds to purchase specified educational services, like tutoring, online courses or private school tuition. ESA programs funded through tax credits are captured in the following data points.
There are currently 17 programs in 14 states.
- Does the state have an education savings account program?,
- Program name
- Student eligibility requirements: Primary requirements
- Student eligibility requirement: Previous public school attendance
- Testing requirement
- Enrollment limits
- Permissible use of funds
- ESA amount
- Citations
- Program Link
- All data points for all states
Key Takeaways
- At least 12 programs permit universal eligibility. Participation may be limited through previous public school enrollment requirements, enrollment limits or by legislative appropriations.
- At least 27 programs include household income as a primary eligibility requirement.
- At least 22 programs use eligibility for special education services as a primary eligibility requirement.
- At least 39 programs require students to complete specified assessments.
- At least 25 programs require previous public school enrollment for participation in the private school choice program. States may make exceptions to this requirement for students who qualify for special education services or siblings or participating students, among other exceptions.