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What Tennessee EFS and ESA funds can pay for

Tennessee's two programs have separate lists in their 2026-27 family handbooks. The statewide Education Freedom Scholarship (EFS) must pay tuition and required fees first; the ESA's list depends on whether the student's private school participates in the ESA.

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

EFS, after tuition and fees are paid1

  • Textbooks, curricula, instructional materials and uniforms at the student's school
  • Approved summer education programs and specialized after-school academic programs (not child care)
  • Tutoring by a Tennessee-licensed teacher or an accredited agency
  • Commercial fee-for-service transportation to and from the student's school
  • Early postsecondary courses, exams, college-entrance exams and approved industry credentials
  • Educational therapies from a department-approved licensed therapist
  • Computers and devices bought through the portal marketplace: one laptop and one tablet every three calendar years

ESA, at a participating school2

  • Tuition, registration and application fees, required uniforms and required textbooks at the school
  • Approved summer and specialized after-school education programs
  • Tutoring by a Tennessee-licensed teacher or an accredited agency, and therapy from a department-approved licensed therapist
  • Tuition, fees and required textbooks at an eligible college or university
  • Commercial fee-for-service transportation
  • Early postsecondary courses and exams, and college-admission exams
  • Computers and devices for educational use: one laptop and one tablet every three calendar years
  • ESA management fees from an approved nonprofit, up to 2% of the account a year

ESA, at a non-participating school3

  • The same services, college costs, exams, transportation, technology and management fees
  • Not tuition, fees, uniforms or textbooks at the school itself

Not eligible

  • Late fees or charges for canceled or missed appointments, food, before- and after-school care, summer camp, extracurricular and athletic fees, field trips and personal transportation (both programs).4
  • EFS: consumable supplies such as pencils and folders. ESA: tuition and fees at a non-participating school, and uniforms the school doesn't require.4
  • Internet service and software, unless the software comes bundled with an approved purchase.5

Worth knowing

  • Technology must be bought through the portal marketplace, and families have 10 business days from delivery to confirm receipt of technology and uniforms or the ESA account is frozen.5
  • ESA families must spend at least 50% of the funds each year on approved expenses; a shortfall is subtracted from the next year's payments if the account is renewed.6
  • A family member or household member can't be a service provider for an ESA student.7

Tennessee 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 Tennessee EFS and ESA.

Sources

  1. 1. EFS 2026-27 Family Handbook (August 2026), tn.gov, checked Aug 28, 2026
  2. 2. ESA 2026-27 Family and Schools Handbook (August 2026), tn.gov, checked Aug 27, 2026
  3. 3. ESA 2026-27 Family and Schools Handbook (August 2026), tn.gov, checked Aug 27, 2026
  4. 4. EFS 2026-27 Family Handbook (August 2026), tn.gov, checked Aug 28, 2026
  5. 5. ESA 2026-27 Family and Schools Handbook (August 2026), tn.gov, checked Aug 27, 2026
  6. 6. ESA 2026-27 Family and Schools Handbook (August 2026), tn.gov, checked Aug 27, 2026
  7. 7. ESA 2026-27 Family and Schools Handbook (August 2026), tn.gov, checked Aug 27, 2026