Tennessee Individualized Education Account Program

This program provides ESAs to children with special needs. K–12 students qualify if they have an IEP with a primary or secondary diagnosis of one of the following: autism, deaf-blindness, hearing impairment (including deafness), intellectual disability, orthopedic impairment, traumatic brain injury, developmental delay, visual impairment (including blindness), or multiple disabilities. Additionally, students must either 1) have been enrolled in and attended a Tennessee public school for one full school year immediately preceding the school year in which they receive an account, 2) be enrolling in a Tennessee school for the first time, or 3) have received an account in the previous school year. Account values are capped at 100% of the state and local funding the student would have received in a district public school. There is no budget or income cap. A student cannot participate in this program and Tennessee’s Education Freedom Scholarship program simultaneously.  

Funding Mechanism: School funding formula and special education funds 

Honorable Mention Fact: This is the oldest of the three ESA programs in Tennessee, the only state to have at least three ESA programs. 

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

(Last updated December 16, 2025)

Account funds may be used for many purposes, including tuition or fees at a participating school, textbooks required by a participating school, tutoring services provided by an accredited tutor, curriculum and any required supplementary materials, transportation, tuition or fees for a nonpublic online learning program or course, nationally norm-referenced testing or exams related to postsecondary admissions, contributions to a Coverdell Education Savings Account for the benefit of the participating student, educational therapies by a licensed or accredited provider, approved computer hardware or technology for educational needs, services provided under a contract with a public school including individual classes and extracurricular activities, tuition or fees at an eligible postsecondary institution, textbooks at a postsecondary institution, and fees for the management of the account.  

(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)

Tenn. Code Ann. §§ 49-10-1401 through 1406 

(Last updated July 15, 2024)