Students Eligible
Education Savings Account
Indiana Education Scholarship Account Program
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Enacted:2021
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Launched:2022
Program Stats
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15%
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1,166
Participating Students (2025–2026)
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$6,735
Average Account Value (school year)
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51%
Public School Funding -
1%
Funded Eligibility
Program Summary
This program is an ESA for students with special needs as well as their siblings. Participants receive 90% of what the state would have spent on their behalf in a public school, which is affected by a student’s school district of residence, up to $20,000 for students with disabilities and up to $8,000 for siblings. The program has an income cap of 400% of the FRL guidelines. Participants may roll over up to $1,000 of unused funds each year and may carry them over from year to year, up to when a participant graduates or turns 22 years old. Participants may not combine funding with Indiana’s Choice Scholarship voucher program, but they may combine funding with Indiana’s School Scholarship Tax Credit program.
Funding Mechanism: A $10 million appropriation from the legislature will fund this program for the 2025-2026 fiscal year.
Universal Eligibility: ❌
Universal Usage: ✅
Universal Funding: ❌
Truly Universal: ❌
(Last updated December 16, 2025)
Use of Funds
Approved uses include tuition and fees at a qualified private school; nationally norm-referenced and state assessments, Advanced Placement, International Baccalaureate, Cambridge International, and College-Level Examination Program examinations; educational services and therapies for a student with an IEP; classes, services, programs, and resources contracted for at a local district or charter school; occupational therapies and services and treatments prescribed by a student’s physician; fee-for-services transportation providers; vocational and life skills-based programs and camps; and ESA management fees.
Online and virtual learning are not included in this program.
(Last updated December 16, 2025)
Program Guidelines
View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.
(Last updated December 16, 2025)
Governing Statutes
(Last updated April 21, 2025)