ESA Deadlines, Rails, and What Changed (2026-27)

Freshness note. Every state-program date and dollar amount on this page was retrieved between August and October 2026 and describes the 2026-27 program year unless another year is stated; the federal tax-credit dates and the Federal Register citations were retrieved in October 2026. This is a living page, revised as programs move; the current revision is dated October 8, 2026. The linked program pages are the authority on the day a family applies.

Deadlines and award amounts, 2026-27

The table covers programs a home-educating family can spend from, plus Louisiana’s LA GATOR, whose row states its home study restriction. Programs that exclude homeschool spending, such as Iowa’s ESA and Tennessee’s new Education Freedom Scholarship, appear in the changelog below rather than here. Award figures are per student per year unless noted, retrieved August to October 2026.

Two Florida details sit outside the table. First, an application is not the last PEP deadline: families had to submit a Student Learning Plan in EMA by May 31, 2026 to receive 2026-27 funding, and reimbursement requests for 2026-27 purchases must be submitted by July 31, 2027 (PEP Family Handbook). Second, Florida students with qualifying disabilities can be homeschooled while using FES-UA (Fla. Stat. 1002.394), a separate scholarship whose 2026-27 awards by district run from $9,627 to $14,381 at matrix levels 251 to 253 depending on grade band, from $21,379 to $25,701 at matrix 254, and from $34,429 to $39,091 at matrix 255 (Step Up award amounts, retrieved October 2026).

Federal tax-credit scholarship (IRC section 25F): dates

The federal credit is not a program a family can spend from yet, so it sits outside the table above. Its dates come from the temporary and proposed regulations that the Federal Register published on October 2, 2026, after the IRS announced them on October 1 (IR-2026-117). The eligibility analysis is in the federal tax-credit scholarship guide.

Payment rails: which platform runs which program

The rail decides where the money can actually go. On a marketplace-only platform, a vendor that has not joined the platform is simply unavailable to the family, with no reimbursement workaround; Texas is explicit that out-of-pocket purchases are not reimbursed (Comptroller, June 30, 2026). A reimbursement rail such as Florida PEP’s accepts out-of-pocket receipts alongside its catalog and direct-billing paths (PEP Family Handbook).

Before committing to a curriculum for an ESA year, check whether its publisher is on the program’s platform. On a marketplace-only rail, that single fact decides whether the award can pay for it.

What changed for homeschoolers in 2026, program by program

Federal tax-credit scholarship: regulations published, October 1-2, 2026

• Treasury and the IRS announced proposed and temporary regulations implementing the federal scholarship tax credit on October 1, 2026 (IR-2026-117), and the Federal Register published both on October 2: temporary regulations T.D. 10057 on state elections, state lists, and scholarship-organization registration and donor reporting, effective December 1, 2026 and expiring October 1, 2029 (91 FR 62655), and proposed regulations REG-117199-25 on the credit and the organization requirements, with comments due December 1 and a hearing December 15 (91 FR 62818), all retrieved October 2026.
• Homeschool expenses are not resolved by the text. The proposed rule defines “school” by reference to Section 530(b)(3)(B), whose test is state law, and says guidance on qualified expenses and schools will be issued separately under Section 530 (proposed § 1.25F-1(a)(17), 91 FR 62855; preamble, 91 FR 62821 and 62826). The state-by-state reads are in the federal tax-credit scholarship guide.
• The credit is the lesser of qualified contributions, net of any state credit, or $1,700 per individual, and spouses filing jointly are treated as separate taxpayers, for up to $3,400 on a joint return. An eligible student is a member of a household with income not greater than 300 percent of area median gross income who is eligible to enroll in a public elementary or secondary school (proposed § 1.25F-2(a)(2), (c), 91 FR 62856; proposed § 1.25F-1(a)(4), 91 FR 62854-62855).
• Thirty states are on the IRS participating-state list current as of September 14, 2026, the same 30 as on July 24 (IRS FSTC page, retrieved October 2026; IRS page capture listing July 24, 2026). An election covers a single calendar year, and the 2027 deadlines are January 1, 2027 for the advance election and February 15, 2027 for the state list (temporary § 1.25F-5T(c), 91 FR 62669).
• A state may not require scholarship organizations to limit the type of school recipients attend or the types of expense scholarships fund, though an individual organization may narrow its own focus (temporary § 1.25F-5T(e)(2), 91 FR 62671-62672; preamble, 91 FR 62820).

Texas: a program that did not exist last year

• 2026-27 is TEFA’s first school year. The program was created by SB 2 (89th Legislature, 2025) and is administered by the Texas Comptroller (Texas Legislature Online; SB 2, section 29.352); Odyssey was selected October 6, 2025 to run the end-to-end platform (Comptroller).
• The inaugural window drew more than 274,000 applications; over 100,000 awards were made and roughly 25,500 applicants were deemed ineligible (TEFA site, retrieved August 2026). First-round awards went out April 22, 2026 to 42,600-plus priority-tier students (Comptroller), and more than 53,000 additional students were awarded May 4-6, with the lottery observed by the State Auditor’s Office and Ernst & Young advisers (Comptroller, May 4, 2026).
• The $2,000 homeschool award landed in full on July 1, 2026, while private school awards split 25/25/50 across the year (TEFA site). Eligible categories include fees for online courses, textbooks and instructional materials required for an enrolled course, academic assessment costs, fees for a private tutor or teaching service, transportation to approved providers, and educational therapies not covered by insurance or government benefits; technology is limited to items required by a provider or prescribed by a physician, and to 10 percent of the amount transferred to the account that year (SB 2, section 29.359).
• Money remaining in a child’s account at the end of a fiscal year is carried forward to the next fiscal year unless the account is closed under the program’s rules (SB 2, section 29.361). Account money also may not be used to pay a person related to the participant within the third degree by blood or marriage (SB 2, section 29.359). Full program detail is in the Texas TEFA guide.

West Virginia: the first fully universal Hope year

• Beginning with 2026-27, all students eligible to enroll in a West Virginia public school in grades K-12 are Hope-eligible. Existing homeschool and private school students who were not previously eligible because of legislative restrictions can apply for 2026-27 starting March 2, 2026 (Hope Scholarship FAQ, retrieved August 2026).
• West Virginia Watch reported more than 20,000 applications by mid-April 2026, after eligibility broadened (West Virginia Watch, April 13, 2026). Unlike hard-deadline states, late applicants can still enter mid-year at prorated amounts through February 28, 2027 (FAQ). Full program detail is in the WV Hope Scholarship guide.

Alabama: second year, homeschool tier funded

• 2026-27 is the CHOOSE Act’s second year, and eligibility for 2026-27 still requires household income at or below 300% of the federal poverty level (CHOOSE Act Alabama). On July 1, 2026 the Governor’s Office announced over $174 million in accounts, with more than 34,000 students approved out of roughly 49,000 applications (Governor’s Office, July 1, 2026). The 2027-28 application process opens in January 2027 and is open to all Alabama families regardless of income.

Arkansas: year two of universal eligibility

• Applications were up 23% over the prior year as of mid-April 2026 (Arkansas Democrat-Gazette, April 18, 2026), and the 2026-27 application and renewal period ran March 9 to June 1, 2026, with DESE adding that applications are being accepted but are not being reviewed or processed at this time (Arkansas DESE). Homeschoolers have been eligible since the 2025-26 phase-in completed (DESE 2025-26 family handbook), with funds covering homeschool curriculum, tutoring, and educational therapies (Arkansas DESE, retrieved October 2026).

New Hampshire: cap reached, new application system

• EFA applications moved to CSF-NH’s new ScholaVia system on March 16, 2026 (CSF-NH). The program then hit its 12,500-student cap, with nearly 1,000 eligible students on the waitlist in late August 2026 (CSF-NH dashboard release, August 19, 2026). InDepthNH reported 13,570 students eligible, 1,030 above the cap through statutory priority exemptions, and 1,070 waitlisted as of August 24 (InDepthNH, August 25, 2026).
• Projected 2026-27 spending is about $68 million if the average grant matches last year’s, while the state budget includes $73.5 million for the program for the biennium; the base grant is $4,351 against last year’s $4,963 average (InDepthNH, August 25, 2026). Income limits were removed by SB 295, signed June 10, 2025, making all NH K-12 families eligible subject to the enrollment cap (SB 295, chapter 75, Laws of 2025; RSA 194-F:1).

Utah: new statute, old lawsuit

• HB 467 (2026), as passed by the Legislature, clarifies that eligible students must be under 19 years old as of September 1 of the scholarship year, establishes consumer-protection standards for scholarship expenses and reimbursements, and enhances program oversight and compliance mechanisms (enrolled bill text, retrieved October 2026). The program’s 2026-27 allocation is $120 million (program FAQ).
• Third District Judge Laura Scott ruled the program unconstitutional in April 2025, but no injunction issued and the program can operate until the Utah Supreme Court decides the appeal (Utah Fits All FAQ; ABC4 Utah, April 23, 2025). The program’s FAQ states that there is no timeline for a ruling (Utah Fits All FAQ, retrieved October 2026).

Florida: at capacity for new students

• Florida law lets the number of PEP scholarships increase by 40,000 in each school year after 2023-24, when the limit was 20,000 (Fla. Stat. 1002.395). In April 2026 Step Up stated that the program can serve up to 140,000 students in 2026-27 and that PEP was at capacity for new students; eligible new students who accepted were added to an at-capacity list and notified if a scholarship became available (Step Up For Students, April 2026).
• In the legislature, SB 318, an educational scholarship programs bill that included a single application for all state scholarship programs, died in House messages on March 13, 2026 (Florida Senate). The education bill that passed, CS/CS/SB 182 (chapter 2026-33), was approved April 21, 2026 (Florida Senate). It amended section 1002.395(11)(g) and (h), the Florida Tax Credit Scholarship Program statute, so that reimbursements for program expenditures may continue until the account balance is expended or the scholarship account is closed, and so that funds remaining in an account closed for the listed reasons revert to the scholarship organization rather than the state (enrolled text).

Arizona: eighty bills later

• The 2026 legislative session adjourned sine die on June 13, 2026 (Arizona Legislature). Arizona Families for Home Education counts more than 80 bills to regulate or end the ESA introduced since universal expansion (AFHE session report, August 5, 2026).
• In the second quarter of fiscal year 2026, 99,034 students received an Empowerment Scholarship (ADE report). ADE publishes quarterly Executive and Legislative Reports on the program under A.R.S. 15-2406; the FY26 Q2 report is dated February 2026 (ADE report).

Louisiana: year two and home study registration

• LA GATOR, created by Act 1 of the 2024 session, launched in 2025-26 and replaced the state’s voucher program, which ended after 2024-25; 2026-27 is its second year (Act 1 digest; LDOE, retrieved October 2026).
• Act 1 prohibits a student from participating in LA GATOR and an approved home study program at the same time (Act 1 digest), and LDOE’s LA GATOR policy states that a student shall not participate concurrently with a home study program approved by BESE or a home study program registered with LDOE as a nonpublic school not seeking state approval (LDOE). A student registered in either kind of home study program therefore cannot also hold a GATOR account. Participating students take an annual examination in English language arts and math, either the state test or a Board-approved nationally norm-referenced test, and accounts are subject to financial audits, including an annual random audit (Act 1 digest). Families should confirm how this applies to their situation with LDOE before acting on it.

Oklahoma: cap raised, applications near it

• Gov. Stitt signed HB 3705 on May 13, 2026, raising the program’s annual credit cap from $250 million to $275 million for fiscal year 2027 and subsequent fiscal years (Governor’s Office; enrolled bill text). The Tax Commission’s September 3, 2026 report lists 2026-27 approvals of $264.8 million for 41,466 students in the income categories and $4.1 million for 546 students at schools serving financially disadvantaged or homeless students (Oklahoma Tax Commission).
• For tax year 2026 and later, state law caps the homeschool credits at $5 million a year statewide, with the Tax Commission publishing a percentage reduction if claims exceed the cap (HB 3705 enrolled text). Qualified homeschool expenses include nonpublic online program tuition, tutoring, textbooks, curriculum, and standardized assessment fees (Oklahoma Tax Commission).

Missouri: Family Paced Education and MOScholars

• SB 727 (2024) created the Family Paced Education school designation, which can enroll MOScholars students while a home school as defined in the bill cannot, raised the annual tax-credit cap from $50 million to $75 million, and raised the income limit from 200% to 300% of the free and reduced lunch standard (SB 727 truly agreed text; RSMo 167.012, 167.013, 135.713, 166.700, retrieved October 2026). Today and Tomorrow Educational Foundation, a certified EAO for St. Louis-area private and parochial schools, reports that its applications for 2026-27 are closed (TTEF).

Iowa: ESA still closed to homeschoolers, private instruction limits removed

• Iowa’s $8,148 Students First ESA remains closed to independent homeschoolers: participation requires enrollment in and attendance at an Iowa-accredited nonpublic school, so a student homeschooled in 2025-26 qualifies only by enrolling in one for 2026-27 (Iowa DOE, retrieved August 2026).
• The homeschool-relevant change came elsewhere: on May 12, 2026, Gov. Reynolds signed a charter school and homeschooling bill that removed the four-unrelated-student limit on independent private instruction and lifted the ban on charging tuition or compensation for homeschooling services (House File 2754, section 97; Governor’s approval letter, May 12, 2026).

Tennessee: a new universal program that skips homeschoolers

• The Education Freedom Scholarship, launched under the 2025 Education Freedom Act with a first-year maximum of 20,000 scholarships (Public Chapter 7, First Extraordinary Session), does not fund homeschooling: a homeschooled student may apply but must enroll in an EFS-registered Category I, II, or III non-public school to receive funds (TN DOE FAQ, retrieved August 2026). The 2026-27 window closed January 30, 2026.
• The scholarship equals the TISA base per student (TN DOE FAQ): $7,530 for 2026-27 (TN DOE EFS page), up from $7,295 for 2025-26 (Fiscal Review Committee note). Funds are managed through the online portal and are not paid directly to the parent, legal guardian, or student; the portal facilitates payments to schools, and other approved purchases are made through its online Marketplace (TN DOE FAQ, retrieved October 2026).

Montana: struck down, stayed, on appeal

• On December 8, 2025, Lewis and Clark County District Judge Mike Menahan ruled the special-needs ESA’s funding structure unconstitutional for lacking a valid statutory appropriation (Montana Free Press, December 9, 2025; state’s opening brief on appeal). A stay let OPI continue administering the program, including processing approved reimbursements and payments, through June 30, 2026 (OPI, December 18, 2025; Flathead Beacon, December 22, 2025).
• The state’s appeal was docketed at the Montana Supreme Court as case DA 26-0179 (docket document); its current procedural posture, and the program’s availability for 2026-27, including any new enrollment, remain open pending that court. ESA students in the program must be unenrolled from public school and registered as homeschool students (OPI Parent Handbook, June 2025).

In our assessment, the pattern across the year is consistent: demand ran past capacity. Texas drew more than 274,000 applications for over 100,000 awards (TEFA site, retrieved August 2026), Florida’s PEP reported being at capacity for new students (Step Up For Students, April 2026), and New Hampshire is waitlisting past its enrollment cap (CSF-NH, August 19, 2026). For 2027-28, items already published include the federal credit’s January 1, 2027 start (IRS FSTC page), Alabama’s January 2027 opening (Governor’s Office) and the Texas interest list for the next cycle (TEFA site). The eligibility rules behind every program on this page are mapped in the ESA-by-state guide.

Deadlines, award amounts, and tax treatment change midyear, so families should confirm current figures with the administering state agency or a tax professional before relying on them.