What Students First funds can pay for
In Iowa, ESA funds go to tuition and fees first. Whatever remains each semester can be spent in the Odyssey Marketplace; purchases made anywhere else aren't reimbursed.
If your service or product isn't on the list, families can't buy it with program funds, however good it is. Check before you apply.
Eligible from vendors1
- Textbooks, curriculum and educational software (Microsoft Office and Adobe are pre-approved)
- Laptops, desktops and tablets
- Sensory items and musical instruments
- Educational therapy services: tutoring, occupational, speech, behavioral, reading specialist, executive functioning and more
- Cognitive skills training
- Materials and services for students with disabilities, verified by a provider
- Course materials such as chemistry goggles or a camera for photography class
- Standardized and AP exam fees; vocational and life-skills education
Not eligible
- Clothing (including uniforms), backpacks, printers and other computer accessories, phones and video games.1
- Art supplies, writing utensils, personal office supplies (including calculators and headphones), household items and other consumables.1
- Transportation, non-school classes, subscription boxes, childcare and camps.1
Worth knowing
- Therapy, cognitive skills and vocational services qualify only from vendors with credentials from the Iowa Board of Educational Examiners or another state-approved entity. Some items need extra verification such as a class schedule or syllabus.1
- Services or products billed by a student's family member are ineligible.1
Iowa vendor guide
Who can apply, documents and payment.
Price caps by state
Technology, instruments and lesson limits compared.
Application checklist
The documents to gather for Students First.
Sources
- 1. Iowa s Students First ESA Program Eligible and Ineligible Expenses, Odyssey help center, updated Jun 2, 2026