Program Stats
-
100%
Students Eligible -
2%
Funded Eligibility -
14,657
Participating Students (Fall 2025) -
$6,823
Average Account Value (2025-26) -
66%
Public School Funding
Program Summary
All Utah K–12 students are eligible to participate, but funding is currently capped at $82.5 million, limiting how many can participate to approximately 10,000 students at a given time. For the 2025-2026 school year, scholarships are valued at $8,000. Homeschooled students between ages 5 and 11 will receive $4,000, and homeschooled students between ages 12 and 18 will receive $6,000. Participants may roll over two-thirds of their unspent funds each year. Legislation passed in 2025 added limits to this program, capping an extracurricular expense at 20% of the student’s ESA value and a physical education expense at 20% of the student’s ESA value. A participant in this ESA program may not participate in the state’s two other choice programs.
Funding Mechanism: Legislative appropriation
Universal Eligibility: ✅
Universal Usage: ✅
Universal Funding: ❌
Truly Universal: ❌
(Last updated December 16, 2025)
Use of Funds
Approved uses include tuition and fees of a qualifying provider, tutoring services, testing fees, individual classes and activities, educational materials and curriculum costs, educational applications and software, extracurricular opportunities, and textbooks. Other approved uses include: services and therapies for students with disabilities including occupational, behavioral, physical, audiology, and speech-language pathologies; fees for after-school or summer education programs; contracted services including individual classes and extracurricular activities from a local education agency (public school); fee-for-service transportation; coursework or supplements for arts and music that align with state core standards; musical instrument rental; fees for national norm-referenced assessments, AP examinations, state-recognized industry certification examinations, and examinations related to college or university admissions. Legislation passed in 2025 added limits. It caps an extracurricular expense at 20% of the student’s ESA value, and it establishes that no more than 20% of an account’s value may be spent on physical education. A participant may not buy computer hardware or another technological device intended for their educational needs more often than once every three years. A participant may not purchase uniforms, apparel, ski passes, lift tickets, or any other non-educational expense as the program manager determines.
(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
Utah Code 53F-6-401 through 53-F-6-414
(Last updated July 15, 2024)
Legal History
In May 2024, a lawsuit was filed by Utah’s largest teachers’ union challenging the program and remains ongoing. Legislation to create the program was passed with referendum proof votes in the legislature, preventing a ballot initiative to recall the program. The Partnership for Educational Choice, a joint project between EdChoice and Institute for Justice, intervened in defense of the program on behalf of parents who benefit from the program. The litigation is still pending in trial court.
(Last updated August 16, 2024)