Arizona Empowerment Scholarship Accounts

All Arizona K–12 students who are eligible to enroll in public school may apply for an ESA. Preschool children are also eligible if they have a Multidisciplinary Education Team report, IEP, or 504 plan. Students cannot participate if they receive scholarships from Arizona’s TCS programs. ESAs are funded at 90% of the state’s per-pupil base funding, plus any additional assistance a student would receive if enrolled in a charter school. Students may also receive additional funding depending on special needs or required accommodations. Students with an IEP, Multidisciplinary Evaluation Team, or 504 plan receive additional funds based on their eligibility category. Funds are distributed quarterly. About two-thirds (65%) of ESA students have scholarships between $7,000 and $8,000, while students with special needs receive significantly more depending on their specific disabilities.

Funding Mechanism: Education funding formula

Universal Eligibility: ✅
Universal Usage: ✅
Universal Funding: ✅
Truly Universal: ✅

(Last updated December 16, 2025)

ESA funds can be used for approved expenses in the following categories: tuition and/or fees at a qualified school, required textbooks at a qualified school, tutoring and teaching services, curricula and supplementary material, account fees, tuition or fees for a nonpublic online learning program, nationally norm-referenced testing and grade level testing, tuition and fees at an eligible postsecondary institution and required textbooks, services provided by a public school, uniforms, transportation services, and computer hardware and technological devices.

(Last updated December 16, 2025)

View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

Ariz. Rev. Stat. §§ 15-2401 through 2404

(Last updated July 15, 2024)

On March 21, 2014, the Arizona Supreme Court in Niehaus v. Huppenthal declined to review a Court of Appeals’ ruling upholding the state’s education savings accounts (ESA). The Arizona Court of Appeals ruled ESAs are neutral toward religion. Although a prior 2009 decision by the Arizona Supreme Court in Cain v. Horne, 202 P.3d 1178 (Ariz. 2009) (en banc) found vouchers to be unconstitutional in Arizona, the appellate court distinguished ESAs and said they did not violate the state constitution because funding can be used for a variety of educational resources in addition to private school tuition. Niehaus v. Huppenthal, 310 P.3d 983 (Ariz. App. 2013). 

 (Last updated July 15, 2024)