Odyssey, for the state
Iowa Students First ESA
Iowa's education savings account program, administered by Odyssey. Check that your services fall into the program's eligible categories, then apply through the Iowa vendor portal.
Iowa programs that pay providers
Iowa runs the Iowa Students First ESA. Here's who runs it, how you get paid, and where to start, with the full cited guide one click away.
Programs
Programs in nearby states
Each program approves providers separately, so serving families across a state line means applying there too.
The federal scholarship tax credit in Iowa
- Beginning January 1, 2027, individual taxpayers may be able to claim a Federal Scholarship Tax Credit for cash contributions of up to $1,700 to Scholarship Granting Organizations (SGOs). A state must choose to participate and give the IRS its list of SGOs before taxpayers can donate to an SGO in that state and claim the credit.3
- Iowa is on the IRS list of states that have made an advance election to participate in the Federal Scholarship Tax Credit for 2027 (list as of September 14, 2026).3
What this means for providers will depend on how Iowa's scholarship granting organizations set up their scholarships. We'll add those rules as they're published.
Sources
- 1.The Vendor Experience, Odyssey help center, updated Nov 13, 2025
- 2.How to Fulfill an Order, Odyssey help center, updated Aug 28, 2025
- 3.Federal Scholarship Tax Credit (FSTC), Internal Revenue Service, updated Sep 16, 2026
Spot something out of date? Tell us and we'll check it against official sources. Neighboring states: Illinois, Minnesota, Missouri, Nebraska, South Dakota, Wisconsin.