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What ESA+ funds can pay for

North Carolina's ESA+ pays for tuition plus three kinds of products and three kinds of services, as set out in SEAA's 2026-27 Parent Guide to Allowable Expenses. SEAA reviews every purchase before it's paid.

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.

Edited by Michael Cortez, founder of ChoicePaid

Curriculum1

  • Learning materials that teach math, science, English/language arts, social studies or foreign language, such as workbooks, science kits and lesson plans
  • Ready-made learning kits (not separate parts bought to build your own)
  • Educational toys and building sets only when they include a lesson plan, teacher guide or activities in one of those subjects
  • Learning tablets with pre-loaded, closed learning content

Educational technology2

  • Products that help a student with a disability with vision, hearing, speech, learning or cognition, such as video magnifiers, screen readers, speech-generating devices and amplification systems
  • Calculators, visual timers, reading pens, e-readers, document cameras, and educational software or apps
  • Sensory items: fidgets and chews (up to five per order), weighted items, sensory seating, pencil grips and balance boards

Computers, tests and textbooks3

  • A desktop or laptop, a general-purpose tablet, an interactive whiteboard and headphones: one of each every three years, with accessories ordered within 30 days
  • Fees for nationally standardized achievement tests, AP tests and college entrance exams
  • Textbooks the student's school requires, in math, science, English/language arts or social studies

Therapy4

  • Educational therapy from an enrolled, licensed or credentialed therapist, including ABA, occupational, physical, speech, behavioral, art, music and vision therapy, NILD and therapeutic riding

Tutoring and teaching5

  • Tutoring and live (not recorded) classes, online or in person, in math, science, English/language arts and social studies
  • New for 2026-27: lessons, classes and camps in visual arts, dance, theater and music, plus foreign-language tutoring, from enrolled providers

Not eligible

  • Paper, notebooks, pens, pencils and markers; printer ink, 3D printer filament and batteries unless they come with a device.6
  • Furniture, household items, whiteboards, laminators, cutting machines, field trips, event tickets, memberships (including homeschool co-ops), out-of-state services, gift cards, school lunches, and before- or after-school care that isn't tutoring.7
  • Cell phones, TVs, smart speakers and smart watches.8
  • Projectors, game consoles, internet or phone service, operating systems, Microsoft Office, antivirus software, repairs and leased items.9
  • Art, music and PE curricula, products and supplies. Art and music lessons from an enrolled provider are allowed.2
  • Chiropractic services.5
  • Martial arts, gymnastics, cheerleading, exercise classes and acrobatics.10

Worth knowing

  • Families must spend at least $500 per student each school year on math, science, English/language arts and social studies to stay eligible and renew. Art, music, foreign language, technology, therapy and transportation don't count toward it.10
  • Products can only be bought in the ClassWallet marketplace, and tutors, therapists and transportation providers must be enrolled with SEAA.11
  • ESA+ can pay insurance co-pays for educational therapy, or therapy after insurance runs out, if the request is in before the end of that ESA+ school year.5
  • Transportation to and from educational services needs a contract signed by the provider and parent, sent with the first invoice.10
  • A marketplace order can hold up to 10 items, all in one expense category.12

North Carolina 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 ESA+.

Sources

  1. 1. ESA+ Parent Guide to Allowable Expenses 2026-2027, k12.ncseaa.edu, checked Oct 15, 2026
  2. 2. ESA+ Parent Guide to Allowable Expenses 2026-2027, k12.ncseaa.edu, checked Oct 15, 2026
  3. 3. ESA+ Parent Guide to Allowable Expenses 2026-2027, k12.ncseaa.edu, checked Oct 15, 2026
  4. 4. ESA+ Parent Guide to Allowable Expenses 2026-2027, k12.ncseaa.edu, checked Oct 15, 2026
  5. 5. ESA+ Parent Guide to Allowable Expenses 2026-2027, k12.ncseaa.edu, checked Oct 15, 2026
  6. 6. ESA+ Parent Guide to Allowable Expenses 2026-2027, k12.ncseaa.edu, checked Oct 15, 2026
  7. 7. ESA+ Parent Guide to Allowable Expenses 2026-2027, k12.ncseaa.edu, checked Oct 15, 2026
  8. 8. ESA+ Parent Guide to Allowable Expenses 2026-2027, k12.ncseaa.edu, checked Oct 15, 2026
  9. 9. ESA+ Parent Guide to Allowable Expenses 2026-2027, k12.ncseaa.edu, checked Oct 15, 2026
  10. 10. ESA+ Parent Guide to Allowable Expenses 2026-2027, k12.ncseaa.edu, checked Oct 15, 2026
  11. 11. ESA+ Parent Guide to Allowable Expenses 2026-2027, k12.ncseaa.edu, checked Oct 15, 2026
  12. 12. ESA+ Parent Guide to Allowable Expenses 2026-2027, k12.ncseaa.edu, checked Oct 15, 2026