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How school choice programs pay providers

21 school choice programs, compared on how they pay the tutors, therapists, schools and vendors that families choose: who pays, how long it takes, what it costs, and what each program actually publishes.

2026-27 school year. Every value checked against the program's own sources on Oct 15, 2026.

Edited by Michael Cortez, founder of ChoicePaid

Download the data (CSV)For journalists
programs in 21 states
21
programs in 21 states
official documents reviewed
65
official documents reviewed
sourced values
103
sourced values
providers on 10 published lists
9,273
providers on 10 published lists

Key findings

  1. 01

    Published waits run from 2 business days to a quarterly payment cycle.

    Arizona, Alabama and South Carolina say ClassWallet payments settle 2 to 10 business days after approval. The seven Odyssey programs pay net 30, and Mississippi reimburses on a quarterly schedule.

  2. 02

    In seven programs, the 30-day clock starts only when the vendor records delivery.

    Odyssey (Texas, Utah, Georgia, Louisiana, Wyoming, Missouri and Iowa) counts net 30 from the tracking number or service receipt the vendor enters, not from the order. A vendor who skips that step isn't on the clock at all.

  3. 03

    Four of the 17 programs that pay providers directly publish no payment timeline.

    We found none in the official provider materials for West Virginia, Tennessee, North Carolina and New Hampshire. Florida publishes one for private schools (7 business days) but not for tutors, therapists or other providers.

  4. 04

    Only four programs publish all four basics a provider needs.

    Georgia, Missouri, Texas and Utah publish a payment timeline, setup time, approved-provider list and eligible-expense list. Arizona, Florida, New Hampshire and West Virginia publish two of the four.

  5. 05

    Five programs spell out invoice fields, from 6 to 9 of them.

    Arizona requires 9; North Carolina and New Hampshire require 6. Alabama and South Carolina don't accept handwritten invoices, and Alabama's may not mention the program or ClassWallet at all.

  6. 06

    13 of 17 programs that pay providers directly publish who's approved.

    The downloadable lists name 9,273 providers; North Carolina and New Hampshire offer a public search instead. Louisiana, Florida, Tennessee and Arkansas cover only some provider types. Arizona says it doesn't keep a list, and Georgia's provider list hasn't been republished since September 2025.

  7. 07

    In four programs, families pay first and wait to be repaid.

    Mississippi, Montana, Idaho and Oklahoma reimburse families or credit them at tax time, so the provider is paid at the point of sale and the family carries the wait.

  8. 08

    7 programs pay through ClassWallet; only one documents its vendor fee.

    Arizona's handbook says ClassWallet charges vendors a 2% processing fee. Indiana says the state pays processing fees, so neither families nor vendors do. Alabama, Arkansas, North Carolina, South Carolina and New Hampshire don't mention a fee in the materials we reviewed.

Transparency scorecard

Four things a provider needs before taking a program's students: when they'll be paid, how long approval takes, whether families can find them on a published list, and what the money can buy. One point each if the program publishes it, half a point if it publishes only part. Scored for the 17 programs that pay providers directly.

ProgramPayment timelineApproval or setup timeApproved-provider listEligible-expense listScore
GeorgiaGeorgia Promise ScholarshipPublished1Published2Published3Published44 of 4
MissouriMOScholars Empowerment Scholarship AccountsPublished1Published2Published5Published64 of 4
TexasTexas Education Freedom AccountsPublished1Published2Published7Published84 of 4
UtahUtah Fits All ScholarshipPublished1Published2Published9Published104 of 4
LouisianaLouisiana GATOR ScholarshipPublished1Published2Partly published11Published123½ of 4
AlabamaCHOOSE Act Alabama Education Savings AccountsPublished13Not foundPublished14Published153 of 4
IndianaIndiana Education Scholarship AccountPublished16Published17Not foundPublished183 of 4
IowaIowa Students First ESAPublished1Published2Not foundPublished193 of 4
North CarolinaNorth Carolina Education Student Accounts (ESA+)Not foundPublished20Published21Published223 of 4
South CarolinaSouth Carolina Education Scholarship Trust FundPublished23Not foundPublished24Published253 of 4
WyomingWyoming Education Savings AccountsPublished1Published2Not foundPublished263 of 4
ArkansasArkansas Education Freedom AccountsPublished27Not foundPartly published28Published272½ of 4
TennesseeTennessee Education Freedom Scholarship and ESANot foundPublished29Partly published30Published312½ of 4
ArizonaArizona Empowerment Scholarship AccountPublished32Not foundNot found33Published342 of 4
FloridaFlorida scholarships through Step Up For StudentsPartly published35Not foundPartly published36Published372 of 4
New HampshireNew Hampshire Education Freedom AccountsNot foundNot foundPublished38Published392 of 4
West VirginiaWest Virginia Hope ScholarshipNot foundNot foundPublished40Published412 of 4

✓ published · ½ partly published · ✗ not found in the program's official materials. Not scored: Mississippi, Montana, Idaho and Oklahoma, where families pay providers themselves and are repaid, so provider approval and lists don't apply.

How long providers wait

What each program publishes about the time between a provider's work being approved or delivered and the money arriving. Fastest first. These are the programs' stated timelines, not measured averages.

  1. 2 to 10 business days after approval3

  2. Within 7 business days2

  3. Up to about 25 business days to approve, then 2 to 10 to deposit1

  4. 30 days, counted from when the vendor records delivery7

  5. On a quarterly schedule1

  6. Paid by the family at the time of sale; the family waits for the state3

  7. No timeline published4

How the money moves

9

Platform pays

The program's platform pays the provider for orders placed there.

Texas, Utah, Georgia, Louisiana, Wyoming, Missouri, Iowa, West Virginia and Tennessee

8

Family submits invoice

The family submits the provider's invoice, staff review it, then the platform pays.

Arizona, Florida, Alabama, Indiana, Arkansas, North Carolina, South Carolina and New Hampshire

4

Family pays, then is repaid

The family pays the provider and waits for a reimbursement or tax credit.

Mississippi, Montana, Idaho and Oklahoma

By platform: Odyssey 7, ClassWallet 7, Step Up For Students 1, Student First Technologies 1, Tennessee Department of Education 1, Mississippi Department of Education 1, Montana Office of Public Instruction 1, Idaho State Tax Commission 1, Oklahoma Tax Commission 1.

What an invoice must show

Where families submit a provider's invoice for approval, a missing field means a rejected payment. Five programs publish the exact list. In the seven Odyssey programs, vendors don't invoice families at all: the order record in the vendor portal is the paperwork.

  • Arizona9 fields46
    • Provider name
    • Address
    • Contact information
    • Invoice date
    • Invoice number
    • Student name
    • Itemized description of services
    • Dates of service
    • Total

    Therapists and examiners add a license number.

  • Alabama8 fields47
    • Provider name
    • Address
    • Student name
    • Parent name
    • Invoice date
    • Dates of service
    • Type of service
    • Total due

    No handwritten invoices, and no mention of the CHOOSE Act or ClassWallet.

  • South Carolina8 fields48
    • Provider name
    • Address
    • Student name
    • Parent name
    • Invoice date
    • Date of service
    • Type of service
    • Total due

    No handwritten invoices.

  • North Carolina6 fields49
    • Student name as in MyPortal
    • Parent of record's name
    • Enrolled provider name
    • Dates of service
    • Type of service
    • Amount due
  • New Hampshire6 fields50
    • School or provider name
    • Invoice date
    • Student's first and last name
    • Description showing the expense is allowable
    • Dates of service
    • Amount due per student

    An invoice number is preferred.

Published provider lists

A published list is how families find approved providers outside the payment platform, and how anyone can check who's approved. 13 of 17 programs that pay providers directly publish a list or a public search. We found none for Wyoming, Iowa, Arizona and Indiana.

Counts are providers on each state's newest downloadable list. Amber bars are partial lists that cover only some provider types. Without a count: Tennessee (participating schools only)30; North Carolina (public search; no count published)21; New Hampshire (public search; no count published)38.

All 21 programs

Each number links to the official source for that value. “Not published” means we found nothing in the program's official materials. The CSV lists every document we reviewed for each program.

ProgramAward per studentHow providers are paidPublished waitProvider feeApproval or setupOne rule to know
Texas Education Freedom AccountsTexas · Odyssey$10,474 private school; up to $30,000 with a disability; $2,000 homeschool51Platform pays5230 days, counted from when the vendor records delivery1None published2 to 4 weeks2Don't send families invoices or receipts for Marketplace orders. Odyssey records every transaction and says invoice, receipt and tracking numbers are managed only in the vendor portal.52
Utah Fits All ScholarshipUtah · Odyssey$8,000 private school; $4,000 (ages 5-11) or $6,000 (12-18) home-based53Platform pays5230 days, counted from when the vendor records delivery1None published2 to 4 weeks2Don't send families invoices or receipts for Marketplace orders. Odyssey records every transaction and says invoice, receipt and tracking numbers are managed only in the vendor portal.52
Georgia Promise ScholarshipGeorgia · OdysseyUp to $6,50054Platform pays5230 days, counted from when the vendor records delivery1None published2 to 4 weeks2Don't send families invoices or receipts for Marketplace orders. Odyssey records every transaction and says invoice, receipt and tracking numbers are managed only in the vendor portal.52
Louisiana GATOR ScholarshipLouisiana · Odyssey$5,243; $7,626 at or below 250% of poverty; up to $15,253 with a disability55Platform pays5230 days, counted from when the vendor records delivery1None published2 to 4 weeks2Don't send families invoices or receipts for Marketplace orders. Odyssey records every transaction and says invoice, receipt and tracking numbers are managed only in the vendor portal.52
Wyoming Education Savings AccountsWyoming · Odyssey$7,00056Platform pays5230 days, counted from when the vendor records delivery1None published2 to 4 weeks2Don't send families invoices or receipts for Marketplace orders. Odyssey records every transaction and says invoice, receipt and tracking numbers are managed only in the vendor portal.52
MOScholars Empowerment Scholarship AccountsMissouri · OdysseySet by each scholarship organization57Platform pays5230 days, counted from when the vendor records delivery1None published2 to 4 weeks2Don't send families invoices or receipts for Marketplace orders. Odyssey records every transaction and says invoice, receipt and tracking numbers are managed only in the vendor portal.52
Iowa Students First ESAIowa · Odyssey$8,14858Platform pays5230 days, counted from when the vendor records delivery1None published2 to 4 weeks2Don't send families invoices or receipts for Marketplace orders. Odyssey records every transaction and says invoice, receipt and tracking numbers are managed only in the vendor portal.52
Arizona Empowerment Scholarship AccountArizona · ClassWalletAbout $7,105-$10,540 (grades 1-12), $4,718-$6,205 (K); more with a disability, up to $47,72559Family submits invoice322 to 10 business days after approval322% ClassWallet processing fee (may be passed on)60Not publishedESA staff approve only up to the allowable total on the invoice, and incomplete invoices are rejected.61
Florida scholarships through Step Up For StudentsFlorida · Step Up For StudentsAverages $8,000 (private school or PEP); averages $10,000 with a disability (FES-UA)62Family submits invoice63Private schools: within 7 business days of approval. No timeline published for other providers.35None publishedNot publishedDirect payment can only be requested after the service is delivered, and it goes to the business account, never to an individual's personal account.63
CHOOSE Act Alabama Education Savings AccountsAlabama · ClassWallet$7,000 private school; $2,000 homeschool (up to $4,000 per family)64Family submits invoice472 to 10 business days after approval13None publishedNot publishedInvoices may not mention the CHOOSE Act, the CHOOSE Act Fund or ClassWallet in any form. Use a standard invoice.47
West Virginia Hope ScholarshipWest Virginia · Student First TechnologiesFull award for applications by June 15; 75%, 50% or 25% for later windows65Platform pays66No timeline publishedNone publishedNot publishedYou can't charge Hope students more than other students, including through "administrative fees" or discounts offered only to non-Hope families, and you can't cap how much Hope money a student uses with you.67
Indiana Education Scholarship AccountIndiana · ClassWalletUp to $20,000 with a disability; up to $8,000 for siblings68Family submits invoice173 to 5 business days to review an invoice, then payment within 7 business days of approval.16None: the state pays processing fees16About 10 minutes to register17Private schools a parent sets to Direct Pay receive tuition automatically in two halves, in October and February, with no invoice.17
Tennessee Education Freedom Scholarship and ESATennessee · Tennessee Department of EducationEFS $7,530; ESA about $10,094-$10,133 by district69Platform pays70No timeline publishedNone publishedESA contracts start 7 to 21 business days after approval29ESA providers must give families a receipt for every expense paid with ESA funds.29
Arkansas Education Freedom AccountsArkansas · ClassWallet$7,208; $8,011 for Succeed Scholarship students27Family submits invoice27Stated for reimbursement requests: Arkansas aims to approve within 25 business days (longer at busy times), then funds arrive in 2 to 10 business days.27None publishedNot publishedNone
North Carolina Education Student Accounts (ESA+)North Carolina · ClassWalletOpportunity Scholarship about $3,000-$7,000 by income; ESA+ $9,000 or $17,00071Family submits invoice72No timeline published2.5% card fee, only as an invoice line item73About 2 weeks once documents are in20If the parent already paid you out of pocket, ESA+ can't pay you for that service. There are no reimbursements.73
South Carolina Education Scholarship Trust FundSouth Carolina · ClassWallet$7,63474Family submits invoice482 to 10 business days after approval23None publishedNot publishedFood, field trip, fundraising, graduation and child care fees aren't approved, even when a school invoices them.75
New Hampshire Education Freedom AccountsNew Hampshire · ClassWalletNot stated on the program page; full year if you apply by July 15, prorated after76Family submits invoice77No timeline publishedNone publishedNot publishedNever refund, rebate or share EFA money with a family. Refunds go back to the student's EFA through ClassWallet within 30 days. Missing that is a ground for disqualification.78
Mississippi Education Scholarship AccountMississippi · Mississippi Department of EducationUp to $8,421 in reimbursements79Family pays, then is repaid80Four disbursements a year: September 29, December 17, March 30 and June 29 for 2026-27.42None publishedNot publishedThe request needs ORIGINAL receipts and proof of the student's enrollment every quarter. Purchases from before the student was awarded the ESA aren't reimbursed.81
Montana Special Needs Equal Opportunity Education Savings AccountMontana · Montana Office of Public InstructionVaries by school district43Family pays, then is repaid43Paid by the family at the time of sale; the family waits for the stateNone publishedNot publishedNone
Idaho Parental Choice Tax CreditIdaho · Idaho State Tax CommissionUp to $5,000; up to $7,500 with a qualifying disability44Family pays, then is repaid44Paid by the family at the time of sale; the family waits for the stateNone publishedNot publishedNone
Oklahoma Parental Choice Tax CreditOklahoma · Oklahoma Tax Commission$5,000-$7,500 private school; up to $1,000 homeschool82Family pays, then is repaid45Paid by the family at the time of sale; the family waits for the stateNone publishedNot publishedPrivate schools: credit checks are mailed directly to the school, and families either pick up the check or sign it over to the school for tuition and fees.82

The largest published award is $47,725 (Arizona, for students with certain disabilities).

Methodology

We reviewed 65 official documents for the 21 programs in our guides: state agency pages and handbooks, program administrators' provider and family guides, and the payment platforms' help centers where a program sends providers to them. Each value links to the document it comes from, with that document's date. The CSV lists every document we read for each program.

  • Published, not measured. These are the timelines, fees and rules the programs publish. Real payments can be faster or slower, and providers report delays during busy periods.
  • “Not found” is a finding about the documents, not a claim that a program has no internal target or list. If a program publishes something we missed, we'll correct this page and record it in our corrections log.
  • Payment wait is the stated time from approval or recorded delivery to payment. Programs word this differently; the table keeps each program's own wording.
  • Scorecard: one point each for a published payment timeline, approval or setup time, approved-provider list (a downloadable list or a public search) and eligible-expense list; half a point when only part is published (Florida's timeline covers private schools only; Louisiana, Florida, Tennessee and Arkansas list only some provider types). Where a program states it keeps no list, the mark cites that statement. Programs where families pay providers and are repaid aren't scored.
  • Invoice fields are counted from each program's published list of what an invoice must show, as written. Indiana requires an invoice but doesn't list its fields in the provider materials we reviewed.
  • Provider lists count the providers on each state's newest published list, as loaded into our directory.
  • Scope: 21 programs in 21 states for the 2026-27 school year: education savings accounts, scholarships and tax credits that pay private providers. The federal scholarship tax credit starts in 2027 and isn't included.

Every source here is re-checked daily, and changes are flagged for review. How we check program rules.

For journalists and researchers

  • Free to quote and chart with credit: ChoicePaid, “How school choice programs pay providers” (2026), https://www.choicepaid.com/reports/how-programs-pay-providers-2026.
  • The full dataset, with the source URL and date for every value and every document reviewed per program: CSV download.
  • Questions, corrections or a program we should add: contact us.

Related: State of ESA Providers 2026, an analysis of the states' official approved-provider lists, and ESA amounts by state.

Sources

  1. 1. How to Fulfill an Order, Odyssey help center, updated Aug 28, 2025
  2. 2. The Vendor Experience, Odyssey help center, updated Nov 13, 2025
  3. 3. Year 2 List GESA 2026 04 23, mygeorgiapromise.org, updated Apr 23, 2026
  4. 4. What are eligible uses of the scholarship, Odyssey help center, updated Mar 21, 2025
  5. 5. 53449702202395, Odyssey help center, updated Aug 31, 2026
  6. 6. What Are Eligible Educational Expenses for the MOScholars Program, Odyssey help center, updated Sep 28, 2026
  7. 7. Texas Education Freedom Accounts, Texas Comptroller (TEFA), updated Mar 1, 2026
  8. 8. What are Eligible Educational Expenses for the Texas Education Freedom Accounts TEFA Program, Odyssey help center, updated Sep 2, 2026
  9. 9. 55422625937435, Odyssey help center, updated Sep 4, 2026
  10. 10. Eligible Expense Guide, Odyssey help center, updated Sep 22, 2026
  11. 11. 36344280641819, Odyssey help center, updated May 7, 2026
  12. 12. What are Eligible Educational Expenses for the LA GATOR Program, Odyssey help center, updated May 28, 2026
  13. 13. CHOOSE Act Education Service Provider Guide 2026-2027, Alabama Dept. of Revenue provider guide, p. 6, updated Jul 27, 2026
  14. 14. CHOOSE Act Alabama ESPs, revenue.alabama.gov, updated Oct 9, 2026
  15. 15. CHOOSE Act Education Service Provider Guide 2026-2027, Alabama Dept. of Revenue provider guide, p. 9, updated Jul 27, 2026
  16. 16. ESA Parent Handbook Interactive.pdf#page=17, Indiana Treasurer of State (INESA), updated Feb 11, 2025
  17. 17. INESA: information for providers, Indiana Treasurer of State (INESA), updated Oct 8, 2026
  18. 18. ESA Parent Handbook Interactive.pdf#page=19, Indiana Treasurer of State (INESA), updated Feb 11, 2025
  19. 19. Iowa s Students First ESA Program Eligible and Ineligible Expenses, Odyssey help center, updated Jun 2, 2026
  20. 20. Education Student Accounts (ESA+), NC State Education Assistance Authority, updated Oct 9, 2026
  21. 21. Default.aspx, www2.ncseaa.edu, updated Oct 16, 2026
  22. 22. ESA+ Parent Guide to Allowable Expenses 2026-2027, NC State Education Assistance Authority, p. 7, updated Oct 15, 2026
  23. 23. Education Scholarship Trust Fund, SC Dept. of Education ESTF provider guide, p. 8, updated Nov 19, 2025
  24. 24. Education Scholarship Trust Fund Program, South Carolina Dept. of Education, updated Sep 28, 2026
  25. 25. ESTF 2026-2027 Participant Guide, SC Dept. of Education ESTF provider guide, p. 7, updated Oct 15, 2026
  26. 26. Approved Expenses for the Wyoming ESA Program, Odyssey help center, updated Aug 12, 2026
  27. 27. Arkansas EFA FAQs (Arkansas DESE, updated October 1, 2026), docs.google.com, updated Oct 1, 2026
  28. 28. Education Freedom Accounts: information for service providers, Arkansas Dept. of Education (EFA), updated Oct 10, 2026
  29. 29. ESA Service Providers Request for Applications (FY2027), Tennessee Dept. of Education, p. 4, updated Jul 27, 2026
  30. 30. ESA 2026-27 Family and Schools Handbook (August 2026), Tennessee Dept. of Education, p. 29, updated Aug 27, 2026
  31. 31. EFS 2026-27 Family Handbook (August 2026), Tennessee Dept. of Education, p. 16, updated Aug 28, 2026
  32. 32. Arizona ESA 2025-2026 Parent Handbook, Arizona Dept. of Education, handbook p. 54, updated Jun 26, 2025
  33. 33. Arizona ESA 2025-2026 Parent Handbook, Arizona Dept. of Education, handbook p. 20, updated Jun 26, 2025
  34. 34. Arizona ESA 2025-2026 Parent Handbook, Arizona Dept. of Education, handbook p. 22, updated Jun 26, 2025
  35. 35. 2024-25 FES-UA School and Provider Handbook, Step Up For Students, p. 11, updated Jan 14, 2025
  36. 36. Vendor and product information, Step Up For Students, updated Oct 10, 2026
  37. 37. Family Empowerment Scholarship for Students with Unique Abilities FES UA Eligible Expenses and Purchasing Guidelines 2026 2027, Odyssey help center, updated Jul 27, 2026
  38. 38. EFA Parent Handbook, Children's Scholarship Fund NH, p. 30, updated Nov 14, 2025
  39. 39. EFA Parent Handbook, Children's Scholarship Fund NH, p. 19, updated Nov 14, 2025
  40. 40. Participating Service Providers, WV Hope Scholarship provider handbook, updated Oct 10, 2026
  41. 41. Hope Scholarship Parent Handbook (updated June 25, 2026), WV Hope Scholarship provider handbook, p. 15, updated Jun 25, 2026
  42. 42. Education Scholarship Account program page, Mississippi Dept. of Education, updated Oct 9, 2026
  43. 43. Education Savings Account program page, Montana Office of Public Instruction, updated Oct 9, 2026
  44. 44. Idaho Parental Choice Tax Credit and advance payment, tax.idaho.gov, updated Jul 31, 2026
  45. 45. Form 591-D: Parental Choice Tax Credit for homeschool, oklahoma.gov, updated Oct 14, 2026
  46. 46. Arizona ESA 2025-2026 Parent Handbook, Arizona Dept. of Education, handbook p. 50, updated Jun 26, 2025
  47. 47. CHOOSE Act Education Service Provider Guide 2026-2027, Alabama Dept. of Revenue provider guide, p. 7, updated Jul 27, 2026
  48. 48. Education Scholarship Trust Fund, SC Dept. of Education ESTF provider guide, p. 6, updated Nov 19, 2025
  49. 49. ESA+ Invoices for Services (August 2026), NC State Education Assistance Authority, p. 2, updated Aug 11, 2026
  50. 50. EFA Provider Handbook (August 2025), Children's Scholarship Fund NH, p. 12, updated Apr 2, 2026
  51. 51. What Amount of Funding Will be Available for Participating Children, Odyssey help center, updated Aug 12, 2026
  52. 52. How Do Vendors Get Paid, Odyssey help center, updated Aug 18, 2026
  53. 53. UFA Annual Scholarship Amounts, Odyssey help center, updated Jan 27, 2026
  54. 54. What is the scholarship amount, Odyssey help center, updated Jul 7, 2026
  55. 55. How Much Funding will the LA GATOR Program Provide, Odyssey help center, updated Aug 27, 2026
  56. 56. What amount can I receive for the for the Wyoming ESA Program, Odyssey help center, updated Jul 6, 2026
  57. 57. How Much Funding will the MOScholars Program Provide, Odyssey help center, updated Jun 12, 2026
  58. 58. How Much Funding Will Eligible Families Receive for the Iowa Students First ESA, Odyssey help center, updated Jun 2, 2026
  59. 59. Approximate Annual ESA Funding (2025-2026), Arizona Dept. of Education, updated Oct 15, 2026
  60. 60. Arizona ESA 2025-2026 Parent Handbook, Arizona Dept. of Education, handbook p. 57, updated Jun 26, 2025
  61. 61. Arizona ESA 2025-2026 Parent Handbook, Arizona Dept. of Education, handbook p. 24, updated Jun 26, 2025
  62. 62. Step Up For Students: scholarships, Step Up For Students, updated Oct 14, 2026
  63. 63. 2024-25 FES-UA School and Provider Handbook, Step Up For Students, p. 17, updated Jan 14, 2025
  64. 64. CHOOSE Act Alabama program page, Alabama Dept. of Revenue provider guide, updated Oct 14, 2026
  65. 65. Hope Scholarship program page, WV Hope Scholarship provider handbook, updated Oct 14, 2026
  66. 66. Hope Scholarship Education Service Provider Handbook, WV Hope Scholarship provider handbook, p. 5, updated Aug 27, 2026
  67. 67. Hope Scholarship Education Service Provider Handbook, WV Hope Scholarship provider handbook, p. 9, updated Aug 27, 2026
  68. 68. Indiana Education Scholarship Account, Indiana Treasurer of State (INESA), updated Oct 14, 2026
  69. 69. Education Freedom Scholarship program page, Tennessee Dept. of Education, updated Oct 14, 2026
  70. 70. EFS 2026-27 Family Handbook (August 2026), Tennessee Dept. of Education, p. 15, updated Aug 28, 2026
  71. 71. Opportunity Scholarship, NC State Education Assistance Authority, updated Oct 15, 2026
  72. 72. ESA+ Invoices for Services (August 2026), NC State Education Assistance Authority, p. 1, updated Aug 11, 2026
  73. 73. ESA+ Invoices for Services (August 2026), NC State Education Assistance Authority, p. 3, updated Aug 11, 2026
  74. 74. Education Scholarship Trust Fund, SC Dept. of Education ESTF provider guide, updated Oct 14, 2026
  75. 75. Education Scholarship Trust Fund, SC Dept. of Education ESTF provider guide, p. 5, updated Nov 19, 2025
  76. 76. NH Education Freedom Accounts, Children's Scholarship Fund NH, updated Oct 14, 2026
  77. 77. EFA Provider Handbook (August 2025), Children's Scholarship Fund NH, p. 11, updated Apr 2, 2026
  78. 78. EFA Provider Handbook (August 2025), Children's Scholarship Fund NH, p. 23, updated Apr 2, 2026
  79. 79. Understanding the Education Scholarship Account (FAQ), Mississippi Dept. of Education, p. 4, updated Jun 30, 2026
  80. 80. Understanding the Education Scholarship Account (FAQ), Mississippi Dept. of Education, p. 5, updated Jun 30, 2026
  81. 81. ESA Reimbursement Request Form 2026-2027, Mississippi Dept. of Education, p. 1, updated May 12, 2026
  82. 82. Oklahoma Parental Choice Tax Credit, oklahoma.gov, updated Oct 14, 2026