Alabama

Program: Alabama Accountability Act scholarships (via SGOs)
Who qualifies: Income-eligible students (and other categories defined in statute).
Covers: Private-school tuition through Scholarship Granting Organizations (SGOs).
Homeschool-friendly? No. Tuition-focused.
Apply/Info: Alabama Dept. of Revenue overview and SGO rules. Alabama Department of Revenue+1

Alaska

Program: District correspondence school allotments (public-school enrollment at home).
Who qualifies: Students enrolled in a district correspondence program.
Covers: Approved educational materials/services through the program; not an independent-homeschool ESA.
Homeschool-friendly? Works only if you enroll in the public correspondence program.
Apply/Info: Alaska AG announcement on Supreme Court decision upholding the program. law.alaska.gov

Arkansas

Program: Education Freedom Account (EFA)
Who qualifies: Categories defined by ADE (expanding phases).
Covers: Mainly private-school tuition and required fees; some additional approved costs.
Homeschool-friendly? Limited; primarily tuition-focused.
Apply/Info: Arkansas Dept. of Education EFA pages. Arkansas Department of Education+1

California

Program: No statewide ESA or voucher. Families either file a private-school affidavit (independent homeschool) or enroll in public-school independent study/charter (which is public-school enrollment, not private homeschool).
Homeschool-friendly? N/A for ESAs; independent study is a public-school option.
Info: CDE pages on homeschooling and independent study; CDE notes voucher program is not active. California Department of Education+2California Department of Education+2

Colorado

Program: No public funding for homeschool.
Homeschool-friendly? N/A (parents fund independent homeschool; other public options exist but are not homeschool ESAs).
Info: Colorado Dept. of Education FAQ. Colorado Department of Education

Connecticut

Program: No ESA/voucher for homeschool. Follow local guidelines if homeschooling; special-education supports exist through districts when applicable.
Homeschool-friendly? N/A for ESAs.
Info: CT State Dept. of Education homeschooling page and special-education resources. CT.gov+1

Delaware

Program: No ESA or voucher program. Families either homeschool (as a “nonpublic school”) or enroll in public/charter.
Who qualifies: N/A for ESA/voucher.
Covers: N/A.
Homeschool-friendly? You register your homeschool with the state; no public funds.
Apply/Info: Delaware DOE “Homeschools and Private Schools.” Delaware Department of Education

District of Columbia

Program: D.C. Opportunity Scholarship Program (OSP)
Who qualifies: Income-eligible DC residents (K-12) per program rules.
Covers: Private-school tuition at participating schools.
Homeschool-friendly? No. Tuition voucher only.
Apply/Info: Official OSP site (Serving Our Children) and U.S. Dept. of Education overview. servingourchildrendc.orgU.S. Department of Education

Florida

Program: PEP - Personalized Education Program (ESA)
Who qualifies: Students not enrolled full-time in public or private school (see admin details).
Covers: ESA for curriculum, tutoring, digital materials, testing, etc.
Homeschool-friendly? Yes.
Apply/Info: Step Up For Students PEP pages. Step Up For Students+1

Also in FL: FES-UA (Unique Abilities) - ESA for students with disabilities covering therapies, curriculum, tech and/or tuition. Step Up For Students

Georgia

Program: Georgia Promise Scholarship (ESA)
Who qualifies: As enacted in 2024 (SB 233), eligibility focuses on students zoned to schools in the bottom 25% (plus certain first-time entrants); program phases in starting 2025-26.
Covers: ESA funds usable for private-school tuition and specified educational expenses (including home-study items per program rules).
Homeschool-friendly? Yes, within approved uses.
Apply/Info: State program info and application hub. Georgia Student Finance CommissionGeorgia Promise Scholarship

Also in GA: Qualified Education Expense (QEE) Tax Credit - donor-funded scholarships for private-school tuition; families apply via participating SSOs. Tuition-focused. Official DoR page. Department of Revenue+1

Hawaii

Program: No ESA/voucher. Families may homeschool by filing the required notice with HIDOE.
Who qualifies: N/A for funding.
Covers: N/A.
Homeschool-friendly? Homeschool is permitted; no public funds.
Apply/Info: HIDOE homeschool page and Form 4140 instructions. Hawaii Public Schools+1

Idaho

Program: Empowering Parents micro-grants (program discontinued for 2025–26 by state law).
Who qualifies: Previously income-based; no new apps going forward per state notice.
Covers: N/A for new awards.
Homeschool-friendly? Was flexible; now ended.
Apply/Info: Official Empowering Parents site and State Board page. Empowering ParentsIdaho State Board of Education

Illinois

Program: Invest in Kids tax-credit scholarships expired Dec 31, 2023.
Who qualifies: N/A (program sunset).
Covers: N/A.
Homeschool-friendly? No ESA/tax-credit aid currently.
Info: Illinois Dept. of Revenue bulletins confirming sunset. Illinois Department of Revenue+1

Indiana

Program: Choice Scholarship (voucher) for private-school tuition.
Who qualifies: Eligibility rules set by IDOE (income and other criteria).
Covers: Tuition/fees at participating private schools.
Homeschool-friendly? No; tuition-only.
Apply/Info: Indiana Dept. of Education program page. Government of India

Iowa

Program: Students First ESA (tuition at accredited nonpublic schools).
Who qualifies: Statewide eligibility; see application portal.
Covers: Private-school tuition and required fees.
Homeschool-friendly? No; tuition-only.
Apply/Info: Iowa Dept. of Education ESA page and application updates. Department of Education+1

Kansas

Program: Tax Credit for Low-Income Students Scholarship (via SGOs).
Who qualifies: Income and school-eligibility rules set by KSDE.
Covers: Private-school tuition through scholarships.
Homeschool-friendly? Tuition-only.
Apply/Info: KSDE program page; KDOR credit details. ksde.govKansas Department of Revenue

Kentucky

Program: No ESA/voucher. Homeschooling allowed under KDE rules.
Who qualifies: N/A for funding.
Covers: N/A.
Homeschool-friendly? Homeschool is permitted; no public funds.
Info: KDE homeschool guidance and info packet. Kentucky Department of EducationKentucky Department of Education

Louisiana

Program: LA GATOR Scholarship (state scholarship accounts replacing LSP, launching 2025–26).
Who qualifies: Eligibility and prioritization set by LDOE during rollout.
Covers: State-funded scholarships for approved education expenses via marketplace.
Homeschool-friendly? Scholarship accounts; check LDOE for allowable uses as rollout continues.
Apply/Info: LDOE LA GATOR overview and family information hub. Default+1

Maine

Program: No ESA/voucher for homeschool. Families file annual Home Instruction notice and assessments.
Who qualifies: N/A for funding.
Covers: N/A.
Homeschool-friendly? Homeschool permitted; no public funds.
Info: Maine DOE Home Instruction requirements. Maine+1

Maryland

Program: BOOST scholarships (private-school tuition for income-eligible families).
Who qualifies: FARMs-eligible and other priority categories per MSDE.
Covers: Private-school tuition at participating schools.
Homeschool-friendly? Tuition-only.
Apply/Info: MSDE BOOST program pages. Maryland Public Schools+1

Massachusetts

Program: No ESA/voucher. Homeschool requires district approval under Care & Protection of Charles standard.
Who qualifies: N/A for funding.
Covers: N/A.
Homeschool-friendly? Homeschool permitted with local approval; no public funds.
Info: DESE homeschool page and state legal guidance. Massachusetts Department of EducationMass.gov

Michigan

Program: No ESA/voucher. Homeschool permitted; limited district services in some cases.
Who qualifies: N/A for funding.
Covers: N/A.
Homeschool-friendly? Homeschool permitted; no state aid.
Info: Michigan Dept. of Education homeschool pages and forms. Michigan+1

Minnesota

Program: K-12 Education Tax Credit and Subtraction for qualifying education expenses (refundable credit, separate subtraction).
Who qualifies: Income and expense rules per MN Dept. of Revenue.
Covers: Qualified educational expenses; claimed on state return.
Homeschool-friendly? Yes, for eligible expenses via tax benefit, not an ESA.
Info: MN Dept. of Revenue program pages. Minnesota Department of Revenue+1

Mississippi

Program: Education Scholarship Account (Special Needs ESA).
Who qualifies: Students with an eligible IEP within the past 5 years; caps set by appropriation.
Covers: Private tuition or other allowable education activities.
Homeschool-friendly? ESA tied to special-education eligibility; see rules.
Apply/Info: Mississippi DOE ESA page and administrative rule. Mississippi Department of Educationsos.ms.gov

Missouri

Program: MOScholars (tax-credit scholarship via EAOs).
Who qualifies: Students with IEPs or meeting income thresholds; availability varies by EAO.
Covers: Private-school tuition and specified services per statute.
Homeschool-friendly? Primarily tuition/services through EAOs.
Apply/Info: Missouri State Treasurer MOScholars pages (Parents/Students, EAO list). treasurer.mo.gov+1

Montana

Program: Student Scholarship Organization Tax Credit (donor credits fund private-school scholarships).
Who qualifies: Through approved SSOs; scholarship rules set by law.
Covers: Private-school tuition via SSO scholarships.
Homeschool-friendly? Tuition-focused.
Info: Montana Dept. of Revenue SSO credit pages and guidance. revenue.mt.gov+1

Nebraska

Program: Opportunity Scholarship Act (tax-credit scholarships) was repealed Oct 31, 2024; lawmakers created a new state-run scholarship under LB 1402 to be administered by the State Treasurer.
Who qualifies: To be defined by Treasurer’s program guidance.
Covers: Scholarships for eligible students (details pending).
Homeschool-friendly? Program details pending; no ESA at this time.
Apply/Info: Nebraska Dept. of Revenue notice; Treasurer site to host new program details. revenue.nebraska.gov

Nevada

Program: Educational Choice Scholarship Program (tax-credit scholarships via SGOs).
Who qualifies: Income up to 300% of federal poverty guidelines.
Covers: Private-school tuition, certain fees/transportation.
Homeschool-friendly? Tuition-focused; not a homeschool ESA.
Apply/Info: Nevada DOE program page. doe.nv.gov

New Hampshire

Program: Education Freedom Accounts (EFA).
Who qualifies: State eligibility rules; funds follow the student.
Covers: Tuition, tutoring, curriculum/materials, tech and more (approved list).
Homeschool-friendly? Yes, flexible at-home uses.
Apply/Info: NH Dept. of Education EFA page. education.nh.gov

New Jersey

Program: No ESA/voucher. Homeschooling permitted under “equivalent instruction elsewhere than at school.”
Who qualifies: N/A for funding.
Covers: N/A.
Homeschool-friendly? Homeschool is legal; no public funds.
Info: NJDOE Homeschool FAQ. NJ.gov

New Mexico

Program: No ESA/voucher. State recognizes home schooling with annual notification.
Who qualifies: N/A for funding.
Covers: N/A.
Homeschool-friendly? Homeschool permitted; no public funds.
Info: NMPED Home Schooling page. web.ped.nm.govhomeschool.ped.state.nm.us

New York

Program: No ESA/voucher. Home instruction governed by Part 100.10 (IHIP, quarterly reports, annual assessment).
Who qualifies: N/A for funding.
Covers: N/A.
Homeschool-friendly? Homeschool permitted; no public funds.
Info: NYSED Home Instruction page. New York State Education Department

North Carolina

Programs:

• Opportunity Scholarship (tuition scholarships for registered private schools). Tuition-focused. k12.ncseaa.edu
  
  

• ESA+ (Education Student Accounts for students with disabilities: therapies, curriculum, tech, tutoring). Homeschool-friendly. k12.ncseaa.edu+1
  
  

North Dakota

Program: No ESA/voucher. Home education recognized by statute with parent qualifications and notifications.
Who qualifies: N/A for funding.
Covers: N/A.
Homeschool-friendly? Homeschool permitted; no public funds.
Info: ND DPI Home Education pages. nd.gov+1

Ohio

Program: EdChoice & EdChoice Expansion (private-school scholarships; statewide income-based option).
Who qualifies: Eligibility varies by income and other criteria.
Covers: Private-school tuition and required fees.
Homeschool-friendly? Tuition-focused; not a homeschool ESA.
Apply/Info: Ohio Dept. of Education & Workforce pages. Ohio Ed Workforce+1

Oklahoma

Program: Parental Choice Tax Credit (refundable).
Who qualifies: Private-school students receive $5,000–$7,500 credit; homeschoolers may claim up to $1,000 per student in qualified expenses on the state return.
Covers: Tuition/fees (private school) or qualified homeschool expenses.
Homeschool-friendly? Yes, via the homeschool tax credit.
Apply/Info: Oklahoma Tax Commission program and homeschool-credit guidance. Welcome to Oklahoma's Official Web Site+3Welcome to Oklahoma's Official Web Site+3Welcome to Oklahoma's Official Web Site+3

Oregon

Program: No ESA/voucher. Oregon recognizes home education with ESD notification and periodic testing guidance.
Who qualifies: N/A for funding.
Covers: N/A.
Homeschool-friendly? Homeschool permitted; no public funds.
Info: Oregon Dept. of Education homeschooling pages. Oregon+1

Pennsylvania

Programs: EITC and OSTC tax-credit scholarship programs (tuition scholarships via approved organizations).
Who qualifies: Through approved scholarship organizations; income/zone rules apply by program.
Covers: Private-school tuition; some related costs per scholarship org rules.
Homeschool-friendly? Tuition-focused; not a homeschool ESA.
Apply/Info: PA DCED EITC and OSTC pages. dced.pa.gov+1

Rhode Island

Program: Tax Credits for Contributions to Scholarship Organizations (SGOs).
Who qualifies: Scholarships awarded by approved SGOs to eligible students.
Covers: Private-school tuition.
Homeschool-friendly? Tuition-focused.
Apply/Info: RI Division of Taxation program pages. tax.ri.gov+1

South Carolina

Program: Education Scholarship Trust Fund (ESTF) (ESA).
Who qualifies: Categories set by law and annual appropriation; program capped each year.
Covers: Broad approved educational expenses; administered by SCDE with ClassWallet.
Homeschool-friendly? Allowable uses defined by SCDE; check current guidance.
Apply/Info: SC Dept. of Education ESTF page. South Carolina Department of Education

South Dakota

Program: Partners in Education Tax Credit (insurance-premium tax credits fund scholarships via SGOs).
Who qualifies: Income and school eligibility via SGO and state guidance.
Covers: Private-school tuition.
Homeschool-friendly? Tuition-focused.
Apply/Info: SD Partners in Education and SD Division of Insurance overview. sdpartnersinedu.orgdlr.sd.gov

Tennessee

Program: Education Savings Account (ESA) Program in designated districts.
Who qualifies: Eligibility tied to residence and other criteria listed by TDOE.
Covers: Approved educational expenses via ESA.
Homeschool-friendly? Functionally tuition-focused; check approved uses.
Apply/Info: Tennessee Dept. of Education ESA pages. Tennessee State Government+1

Texas

Program: No statewide ESA/voucher. Homeschooling is lawful and not regulated by TEA; see Leeper guidance.
Who qualifies: N/A for funding.
Covers: N/A.
Homeschool-friendly? Homeschool permitted; no public funds.
Info: TEA Home Schooling pages. Texas Education Agency+1

Utah

Program: Utah Fits All Scholarship (ESA, up to ~$8,000; amounts vary by year/category).
Who qualifies: Broad eligibility; preference tiers per statute.
Covers: Approved educational expenses inside or outside schools.
Homeschool-friendly? Yes.
Apply/Info: Utah State Board of Education and program site. Utah State Board of EducationUtah Education Fits All -

Vermont

Program: Town Tuitioning (tuition benefit in districts without a local public school).
Who qualifies: Residents of “tuitioning” towns.
Covers: Tuition to approved public or independent schools; not an ESA.
Homeschool-friendly? Separate from homeschooling; tuition only.
Info: Overview of town tuitioning. EdChoice

Virginia

Program: Education Improvement Scholarships Tax Credits (EISTC).
Who qualifies: Scholarships awarded by approved foundations to eligible students for participating private schools.
Covers: Private-school tuition.
Homeschool-friendly? Tuition-focused.
Apply/Info: VDOE program page; Virginia Code. Virginia Department of EducationVirginia Law

Washington

Program: No ESA/voucher. Home-based instruction recognized with district notification and annual assessment options.
Who qualifies: N/A for funding.
Covers: N/A.
Homeschool-friendly? Homeschool permitted; no public funds.
Info: OSPI Home-Based Instruction resources. OSPI+1

West Virginia

Program: Hope Scholarship (ESA).
Who qualifies: See current eligibility; universal expansion slated per statute timeline.
Covers: Tuition, homeschool curriculum and other qualifying expenses.
Homeschool-friendly? Yes.
Apply/Info: Hope Scholarship official site (Treasurer’s Office). hopescholarshipwv.gov+1

Wisconsin

Program: Parental Choice Programs (Milwaukee, Racine, statewide).
Who qualifies: Income and residence criteria depending on program.
Covers: Private-school tuition at participating schools.
Homeschool-friendly? Tuition-focused.
Apply/Info: Wisconsin DPI choice program pages. Department of Public Instruction

Wyoming

Program: Wyoming Education Savings Accounts (enacted 2024; rolling out for 2025–26).
Who qualifies: Wyoming residents not enrolled in public school for 2025–26; additional criteria by age/income for pre-K.
Covers: Approved educational expenses via ESA.
Homeschool-friendly? Yes, within approved uses.
Apply/Info: Wyoming Dept. of Education ESA pages; legislation tracker. Wyoming Department Of Education+1Wyoming Legislature