{
  "date": "2026-10-10",
  "version": "18.1.0",
  "base": "/education/school-choice",
  "hub": "/education/school-choice.html",
  "license": {
    "@type": "CreativeWork",
    "name": "Worth Fighting Dataset Terms",
    "url": "https://worthfighting.org/dataset-license"
  },
  "scope": "Selected program audit across 20 states; not a census of all states or all programs within each state.",
  "sources": {
    "tx": {
      "id": "tx",
      "title": "Texas Education Freedom Accounts — current program",
      "url": "https://educationfreedom.texas.gov/",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "txfaq": {
      "id": "txfaq",
      "title": "TEFA family guidance",
      "url": "https://educationfreedom.texas.gov/families/",
      "kind": "Agency FAQ",
      "verification": "Award, uses, priority and payment guidance reviewed. Its March 17 date conflicts with the newer home page extension to March 31; the latter controls this calendar.",
      "verifiedDate": "2026-10-10"
    },
    "txlaw": {
      "id": "txlaw",
      "title": "Texas SB 2 enrolled text",
      "url": "https://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB00002F.pdf",
      "kind": "Enacted session law",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "txguide": {
      "id": "txguide",
      "title": "TEFA parent application guide",
      "url": "https://educationfreedom.texas.gov/wp-content/uploads/2026/02/TEFA-Parent-Application-Guide.pdf",
      "kind": "Agency application guide",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "az": {
      "id": "az",
      "title": "Arizona ESA eligibility",
      "url": "https://www.azed.gov/esa/eligibility-requirements",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "azlaw": {
      "id": "azlaw",
      "title": "Arizona Revised Statutes §15-2402",
      "url": "https://www.azleg.gov/ars/15/02402.htm",
      "kind": "Current statute",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "azadmin": {
      "id": "azadmin",
      "title": "Arizona Revised Statutes §15-2403",
      "url": "https://www.azleg.gov/ars/15/02403.htm",
      "kind": "Current statute",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "azhand": {
      "id": "azhand",
      "title": "Arizona ESA handbook library",
      "url": "https://www.azed.gov/esa/parent-handbook",
      "kind": "Agency document library",
      "verification": "Library reviewed; linked 2025–26 PDF returned 403 to the research reader. It is not represented as a verified 2026–27 handbook.",
      "verifiedDate": "2026-10-10"
    },
    "ia": {
      "id": "ia",
      "title": "Iowa Students First ESA — current calendar and guidance",
      "url": "https://educate.iowa.gov/pk-12/educational-choice/education-savings-accounts",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "iarule": {
      "id": "iarule",
      "title": "Iowa Administrative Code 281—Chapter 20",
      "url": "https://www.legis.iowa.gov/docs/iac/chapter/281.20.pdf",
      "kind": "Administrative rule",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "iaexpense": {
      "id": "iaexpense",
      "title": "Iowa ESA eligible expenses guidance",
      "url": "https://educate.iowa.gov/media/8595/download?inline=",
      "kind": "Agency expense guide",
      "verification": "May 25, 2023 document remains linked from current agency page; read with the current program instructions.",
      "verifiedDate": "2026-10-10"
    },
    "wv": {
      "id": "wv",
      "title": "West Virginia Hope Scholarship FAQ",
      "url": "https://hopescholarshipwv.gov/Home/About/FAQ",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "wvcalendar": {
      "id": "wvcalendar",
      "title": "West Virginia Hope Scholarship calendar",
      "url": "https://hopescholarshipwv.gov/",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "wvlaw": {
      "id": "wvlaw",
      "title": "West Virginia Code Chapter 18 Article 31",
      "url": "https://code.wvlegislature.gov/18-31/",
      "kind": "Current statute",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "wvcontinue": {
      "id": "wvcontinue",
      "title": "Hope Scholarship continuation §18-31-8",
      "url": "https://code.wvlegislature.gov/18-31-8/",
      "kind": "Current statute",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "wvaudit": {
      "id": "wvaudit",
      "title": "Hope Scholarship audits §18-31-10",
      "url": "https://code.wvlegislature.gov/18-31-10/",
      "kind": "Current statute",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "wvprovider": {
      "id": "wvprovider",
      "title": "Hope Scholarship providers §18-31-11",
      "url": "https://code.wvlegislature.gov/18-31-11/",
      "kind": "Current statute",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "wvlaunch": {
      "id": "wvlaunch",
      "title": "Treasury: universal Hope eligibility begins",
      "url": "https://wvtreasury.gov/About/Press-Releases/details/treasurer-pack-celebrates-start-of-hope-scholarship-universal-eligibility",
      "kind": "Agency release",
      "verification": "March 3, 2026. Enrollment numbers describe 2025–26; do not treat them as 2026–27 enrollment.",
      "verifiedDate": "2026-10-10"
    },
    "wvcase": {
      "id": "wvcase",
      "title": "Treasurer statement on Hope expansion lawsuit",
      "url": "https://wvtreasury.gov/About/Press-Releases/details/treasurer-pack-releases-statement-regarding-hope-scholarship-expansion-lawsuit",
      "kind": "Agency / litigant statement",
      "verification": "September 8, 2026 announcement only. Complaint, docket and any order were not located in this audit.",
      "verifiedDate": "2026-10-10"
    },
    "al": {
      "id": "al",
      "title": "Alabama Department of Revenue — CHOOSE Act",
      "url": "https://www.revenue.alabama.gov/tax-policy/the-choose-act/",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "aladmin": {
      "id": "aladmin",
      "title": "CHOOSE Act designated administrator",
      "url": "https://classwallet.com/alchoose/",
      "kind": "Designated administrator guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "alguide": {
      "id": "alguide",
      "title": "CHOOSE Act 2026–27 parent guide",
      "url": "https://classwallet.com/alchoose/assets/CHOOSE_ACT_parent_guide_2026-2027.pdf",
      "kind": "Current program handbook",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "allaw": {
      "id": "allaw",
      "title": "Alabama HB129 enrolled / CHOOSE Act",
      "url": "https://www.revenue.alabama.gov/wp-content/uploads/2024/03/CHOOSE-Act-2024-21.pdf",
      "kind": "Enacted session law",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "alcal": {
      "id": "alcal",
      "title": "CHOOSE Act 2026–27 application timeline",
      "url": "https://www.revenue.alabama.gov/wp-content/uploads/2025/11/CHOOSE-Act-Timeline-for-2026_2027-final.pdf",
      "kind": "Agency calendar",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "nc": {
      "id": "nc",
      "title": "NCSEAA K–12 program hub",
      "url": "https://k12.ncseaa.edu/",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "ncos": {
      "id": "ncos",
      "title": "NC Opportunity Scholarship",
      "url": "https://k12.ncseaa.edu/opportunity-scholarship/",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "ncosapply": {
      "id": "ncosapply",
      "title": "Opportunity Scholarship application instructions",
      "url": "https://k12.ncseaa.edu/opportunity-scholarship/how-to-apply/",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "nctiers": {
      "id": "nctiers",
      "title": "Opportunity Scholarship 2026–27 award tiers",
      "url": "https://k12.ncseaa.edu/media/boadvxj3/award-tiers.pdf",
      "kind": "Agency award schedule",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "ncesa": {
      "id": "ncesa",
      "title": "NC Education Student Accounts (ESA+)",
      "url": "https://k12.ncseaa.edu/the-education-student-accounts/",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "ncesaapply": {
      "id": "ncesaapply",
      "title": "ESA+ application instructions",
      "url": "https://k12.ncseaa.edu/the-education-student-accounts/how-to-apply/",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "ncesarules": {
      "id": "ncesarules",
      "title": "ESA+ rules and requirements",
      "url": "https://k12.ncseaa.edu/the-education-student-accounts/program-rules-and-requirements/",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "nclaw": {
      "id": "nclaw",
      "title": "NCSEAA statutes, policies and rules library",
      "url": "https://www.ncseaa.edu/psr/",
      "kind": "Agency legal-source index",
      "verification": "Legal-source index reviewed; exact current statutory sections are a follow-up gap.",
      "verifiedDate": "2026-10-10"
    },
    "ar": {
      "id": "ar",
      "title": "Arkansas Education Freedom Accounts",
      "url": "https://dese.ade.arkansas.gov/Offices/office-of-school-choice-and-parent-empowerment/education-freedom-accounts",
      "kind": "Agency program guidance",
      "verification": "Current calendar says late applications after June 29 are not processed pending funds. A quarter-three date appears to use the wrong year; it is not reproduced.",
      "verifiedDate": "2026-10-10"
    },
    "fl": {
      "id": "fl",
      "title": "Florida Family Empowerment Scholarship",
      "url": "https://www.fldoe.org/schools/school-choice/k-12-scholarship-programs/fes/",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "fltax": {
      "id": "fltax",
      "title": "Florida Tax Credit Scholarship / PEP",
      "url": "https://www.fldoe.org/schools/school-choice/k-12-scholarship-programs/ftc/",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "flcal": {
      "id": "flcal",
      "title": "Step Up 2026–27 deadlines and payment schedules",
      "url": "https://www.stepupforstudents.org/faq/faqs-for-2026-27-scholarship-deadlines-and-payment-schedules/",
      "kind": "Designated administrator calendar",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "tn": {
      "id": "tn",
      "title": "Tennessee Education Freedom Scholarship",
      "url": "https://www.tn.gov/education/efs.html",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "tncal": {
      "id": "tncal",
      "title": "Tennessee EFS application calendar",
      "url": "https://www.tn.gov/education/efs/applications.html",
      "kind": "Agency calendar",
      "verification": "Current closure February 6 supersedes older FAQ January 30 date.",
      "verifiedDate": "2026-10-10"
    },
    "ut": {
      "id": "ut",
      "title": "Utah State Board — Utah Fits All",
      "url": "https://schools.utah.gov/utahfitsallscholarship",
      "kind": "Agency program guidance",
      "verification": "Page identifies Odyssey as administrator. Its $8,000 amount is explicitly 2024–25 and is not used as the current award.",
      "verifiedDate": "2026-10-10"
    },
    "utcase": {
      "id": "utcase",
      "title": "Utah Attorney General on Utah Fits All appeal",
      "url": "https://attorneygeneral.utah.gov/utah-fits-all/",
      "kind": "Litigant statement",
      "verification": "Reports April 2025 district decision and accepted interlocutory appeal; not itself an opinion or a stay. Current order scope remains unverified.",
      "verifiedDate": "2026-10-10"
    },
    "wy": {
      "id": "wy",
      "title": "Wyoming Steamboat Legacy Scholarship",
      "url": "https://edu.wyoming.gov/parents/education-savings-accounts/",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "wycase": {
      "id": "wycase",
      "title": "Degenfelder v. Wyoming Education Association, 2026 WY 54",
      "url": "https://stwjbopinions.blob.core.usgovcloudapi.net/wsc-opinions/S-25-0203%200204%20Degenfelder%20v.%20WEA%20final.pdf",
      "kind": "Official court opinion",
      "verification": "May 14, 2026; consolidated S-25-0203 and S-25-0204. Preliminary injunction reversed and remanded; constitutionality not finally decided.",
      "verifiedDate": "2026-10-10"
    },
    "nh": {
      "id": "nh",
      "title": "New Hampshire EFA official administrator",
      "url": "https://nh.scholarshipfund.org/apply/nh-education-freedom-accounts/",
      "kind": "Designated administrator guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "id": {
      "id": "id",
      "title": "Idaho Tax Commission parental choice credit",
      "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/parental-choice-tax-credit-and-advance-payment/",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "oh": {
      "id": "oh",
      "title": "Ohio EdChoice Expansion resources",
      "url": "https://education.ohio.gov/Topics/Other-Resources/Scholarships/EdChoice-Expansion/EdChoice-Expansion-Resources",
      "kind": "Agency document library",
      "verification": "Current-year award tables are linked; exact 2026–27 amount not extracted in this audit.",
      "verifiedDate": "2026-10-10"
    },
    "in": {
      "id": "in",
      "title": "Indiana Choice Scholarship",
      "url": "https://www.in.gov/doe/students/indiana-choice-scholarship-program/",
      "kind": "Agency program guidance",
      "verification": "Page mixes older eligibility/calendar text with current-year documents. Unresolved current fields remain unknown.",
      "verifiedDate": "2026-10-10"
    },
    "la": {
      "id": "la",
      "title": "Louisiana LA GATOR",
      "url": "https://doe.louisiana.gov/topic-pages/louisiana-school-choice/la-gator",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "sc": {
      "id": "sc",
      "title": "South Carolina Education Scholarship Trust Fund",
      "url": "https://www.ed.sc.gov/newsroom/strategic-engagement/education-scholarship-trust-fund-program/",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "scfaq": {
      "id": "scfaq",
      "title": "South Carolina ESTF FAQ",
      "url": "https://ed.sc.gov/newsroom/estf-faq/",
      "kind": "Agency FAQ",
      "verification": "2026–27 award $7,634 in the indexed agency FAQ; direct reader access was inconsistent. Recheck before individual reliance.",
      "verifiedDate": "2026-10-10"
    },
    "ok": {
      "id": "ok",
      "title": "Oklahoma Parental Choice Tax Credit",
      "url": "https://www.oklahoma.gov/tax/individuals/parental-choice-tax-credit.html",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "okfaq": {
      "id": "okfaq",
      "title": "Oklahoma Tax Commission income-tax help",
      "url": "https://oklahoma.gov/tax/helpcenter/income-tax.html",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "ga": {
      "id": "ga",
      "title": "Georgia Student Finance Commission — Promise",
      "url": "https://gsfc.georgia.gov/programs-and-regulations/georgia-promise-scholarship",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "gaadmin": {
      "id": "gaadmin",
      "title": "Georgia Promise official program",
      "url": "https://mygeorgiapromise.org/",
      "kind": "Designated program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "gacal": {
      "id": "gacal",
      "title": "Georgia Promise 2026 application periods",
      "url": "https://mygeorgiapromise.org/wp-content/uploads/2025/12/2026-Promise-Scholarship-Application-Periods.pdf",
      "kind": "Program calendar",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "pa": {
      "id": "pa",
      "title": "Pennsylvania educational tax credits",
      "url": "https://www.pa.gov/agencies/revenue/business-tax-credits-and-economic-development-programs/business-tax-credits-and-incentives/educational-tax-credits",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    },
    "paost": {
      "id": "paost",
      "title": "Pennsylvania Opportunity Scholarship Tax Credit",
      "url": "https://www.pa.gov/agencies/education/programs-and-services/schools/school-services/opportunity-scholarship-tax-credit-program",
      "kind": "Agency program guidance",
      "verification": "Reviewed for the October 10, 2026 baseline. Live pages may change.",
      "verifiedDate": "2026-10-10"
    }
  },
  "programs": [
    {
      "statutoryName": "Texas Education Freedom Accounts (TEFA)",
      "authority": "SB 2 (89th Legislature), Education Code Chapter 29, Subchapter J",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "2026–27",
      "operatingStatus": "Operating",
      "eligibilityModel": "Broad eligibility; priority tiers and limited funding",
      "eligibleGroups": "Texas-resident children eligible for public school; lawful-presence requirements. Pre-K has additional eligibility conditions.",
      "income": "No general ceiling. Priority tiers: disability and ≤500% FPL; ≤200% FPL; >200–500% FPL; >500% FPL.",
      "disability": "Priority and enhanced award are different tests. Higher private-school award depends on a qualifying district IEP.",
      "priorPublic": "Not generally required; prior public attendance affects the highest-income allocation.",
      "kindergarten": "Public-school age eligibility; see state age and residency rules.",
      "homeschool": "Permitted under the $2,000 other-education category; not the private-school award.",
      "privateTuition": "Yes, at approved participating private schools.",
      "award": "2026–27: $10,474 private school; up to $30,000 with qualifying IEP; $2,000 other education.",
      "formula": "Private-school base equals 85% of the specified average state/local public-school funding measure. IEP category uses the applicable disability formula.",
      "maximumAward": "$30,000 for eligible private-school students with qualifying IEP; not a universal amount.",
      "eligibleExpenses": "Approved tuition, curricula, texts, tutoring, assessments, transportation and therapies; hardware/software limited to 10% of award; private-school meals under program rules.",
      "prohibitedExpenses": "Payments to family members and duplicate government-paid services are restricted. Expense eligibility does not guarantee vendor approval.",
      "rollover": "Unused eligible funds can remain while participation continues.",
      "applicationTiming": "2026–27 window February 4–March 31, 2026; closed. A 2027–28 interest list is not an application.",
      "renewal": "Participants in good standing confirm continuation; follow the administrator's annual process.",
      "enrollmentCap": "Funding-limited; >500% FPL group limited to 20% of available allocation.",
      "funding": "$1 billion initial authorization/appropriation ceiling for the biennium ending August 31, 2027; not expenditure.",
      "selection": "Lottery within statutory priority groups when demand exceeds funding; public-school attendance priority within highest-income tier.",
      "agency": "Texas Comptroller of Public Accounts",
      "platform": "Odyssey; private-school installments 25% July 1, 25% October 1, 50% February 1; other-education funds 100% July 1.",
      "schoolRequirements": "Recognized accreditation, at least two years of operation, participation approval and annual assessments in grades 3–12.",
      "providerRequirements": "Approval by the program administrator; eligible service and provider must both qualify.",
      "testing": "Participating private schools administer a nationally norm-referenced assessment annually in grades 3–12.",
      "audit": "Annual independent program audit plus state-auditor oversight.",
      "documents": "Parent/student identity and lawful-presence evidence, Texas residency, household income records; qualifying IEP for enhanced award.",
      "residency": "Parent and child must satisfy Texas residency requirements.",
      "misuse": "Purchases reviewed through approved accounts; improper expenditures subject to enforcement and recovery under SB 2.",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "Official home page reports more than 274,000 applications and more than 100,000 awards for the inaugural cycle.",
      "enrollmentData": "More than 100,000 awards reported on the current program home page; awards are not verified enrollment.",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Enactment/effective dates, final 2026–27 enrollment, actual expenditure and any current case docket remain unverified. Family FAQ retains an older March 17 deadline; current home page says March 31.",
      "id": "tx-tefa",
      "state": "Texas",
      "name": "Texas Education Freedom Accounts (TEFA)",
      "type": "ESA",
      "sources": [
        "tx",
        "txfaq",
        "txlaw",
        "txguide"
      ],
      "sourceUrls": [
        "https://educationfreedom.texas.gov/",
        "https://educationfreedom.texas.gov/families/",
        "https://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB00002F.pdf",
        "https://educationfreedom.texas.gov/wp-content/uploads/2026/02/TEFA-Parent-Application-Guide.pdf"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://educationfreedom.texas.gov/",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/texas.html",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#tx-tefa",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#tx-tefa"
    },
    {
      "statutoryName": "Students First Education Savings Accounts",
      "authority": "Students First Act (HF 68, 2023); 281 IAC Chapter 20; HF 2754 adds the 2026 half-year window.",
      "enactedStatus": "Enacted",
      "enactmentDate": "HF 68 signed January 24, 2023; half-year change signed May 12, 2026.",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "2023–24; full income expansion from 2025–26.",
      "operatingStatus": "Operating",
      "eligibilityModel": "Broad eligibility; accredited nonpublic enrollment required",
      "eligibleGroups": "Resident K–12 students enrolled full-time at an accredited Iowa nonpublic school.",
      "income": "No income ceiling for 2026–27.",
      "disability": "Not required for eligibility; disability does not create a separate award in this record.",
      "priorPublic": "Not required in the current universal phase.",
      "kindergarten": "Eligible when state kindergarten requirements are met.",
      "homeschool": "Home-only instruction does not qualify. A former homeschool student may enroll full-time at an accredited nonpublic school.",
      "privateTuition": "Yes; tuition and required fees must be paid before other eligible expenses.",
      "award": "$8,148 full 2026–27 year; $4,074 spring half-year.",
      "formula": "Annual per-pupil amount published by the department; half-year is 50%.",
      "maximumAward": "$8,148 full-year award for this cycle.",
      "eligibleExpenses": "Tuition first, then approved materials, tutoring, educational technology, assessments and qualified therapies through Odyssey.",
      "prohibitedExpenses": "Purchases outside the approved Odyssey process are not reimbursed; family-provided therapy excluded under the rule.",
      "rollover": "Unused money remains for later eligible educational expenses subject to continued eligibility and closure rules.",
      "applicationTiming": "Full-year April 16–June 30, 2026. Half-year October 15–November 15, 2026.",
      "renewal": "Annual application required; same full-year window.",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Iowa Department of Education",
      "platform": "Odyssey",
      "schoolRequirements": "Iowa-accredited nonpublic school; full-time means at least 75% of the full-time schedule under the rule.",
      "providerRequirements": "Odyssey-approved purchase route and applicable professional credentials for therapy/tutoring.",
      "testing": "Accredited nonpublic-school rules apply; exact assessment obligations not separately extracted in this audit.",
      "audit": "Cross-agency eligibility checks; improper payments recoverable; written appeal within 30 days under Chapter 20.",
      "documents": "Residency verification, tax records for verification (not an income cap), and new applicant identity requirements.",
      "residency": "Iowa residency required; an out-of-state private school is not eligible.",
      "misuse": "Department may recover improperly spent funds; administrative appeal available.",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "October 2026 agency update opens the new spring-only window October 15.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Current appropriation, actual enrollment/expenditure and detailed school assessment provisions need separate verification.",
      "id": "ia-esa",
      "state": "Iowa",
      "name": "Students First Education Savings Accounts",
      "type": "ESA",
      "sources": [
        "ia",
        "iarule",
        "iaexpense"
      ],
      "sourceUrls": [
        "https://educate.iowa.gov/pk-12/educational-choice/education-savings-accounts",
        "https://www.legis.iowa.gov/docs/iac/chapter/281.20.pdf",
        "https://educate.iowa.gov/media/8595/download?inline="
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://iowa-households.withodyssey.com",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/iowa.html",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#ia-esa",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#ia-esa"
    },
    {
      "statutoryName": "Hope Scholarship",
      "authority": "West Virginia Code Chapter 18, Article 31; continuation §18-31-8, audits §18-31-10, providers §18-31-11.",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Universal eligibility begins July 1, 2026.",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Broad eligibility; age, residency and participation rules remain",
      "eligibleGroups": "Resident public-school-eligible K–12 students, including existing private-school and home-education students in 2026–27.",
      "income": "No income ceiling in universal phase.",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Prior-public attendance restriction removed for universal 2026–27 eligibility.",
      "kindergarten": "Public-school kindergarten eligibility rules apply.",
      "homeschool": "Permitted through an individualized instructional program (IIP), a distinct compulsory-attendance exemption.",
      "privateTuition": "Yes, at participating schools.",
      "award": "Expected full 2026–27 award $5,435.62; later applications receive 75%, 50% or 25%.",
      "formula": "Prior-year state aid per public-school pupil; current FAQ labels the annual figure expected.",
      "maximumAward": "$5,435.62 expected full-year amount; later entry prorated.",
      "eligibleExpenses": "Participating-school tuition, approved IIP curricula, tutoring, educational services and other expenses under §18-31-7.",
      "prohibitedExpenses": "Providers may not rebate account funds to families; refunds must return to the account.",
      "rollover": "Remaining eligible funds can carry while participation and annual continuation requirements are satisfied.",
      "applicationTiming": "New applicants March 2–June 15 full award; June 16–September 15 75%; September 16–November 30 50%; December 1–February 28 25%.",
      "renewal": "Continuation January 5–June 15; annual residency, agreement and academic evidence, not a new initial application.",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Hope Scholarship Board / West Virginia State Treasurer",
      "platform": "Use the official Hope portal linked from the agency site; quarterly disbursements.",
      "schoolRequirements": "Participation notice, annual enrollment notice to county superintendent and applicable nonpublic-school requirements.",
      "providerRequirements": "Receipts, criminal background checks, nondiscrimination certification; no participation-based tuition surcharge.",
      "testing": "IIP: annual nationally normed testing with statutory achievement/progress threshold OR certified-teacher portfolio review, reported to county. Nonpublic students meet applicable school requirements.",
      "audit": "Random account and provider audits; suspension/removal process with appeal rights.",
      "documents": "Residency, parent agreement, WVEIS student number and approved notice of intent (NOI) before funding.",
      "residency": "Continued West Virginia residency verified annually.",
      "misuse": "Account closure, provider exclusion and referral to State Auditor for suspected fraud, subject to process and appeal.",
      "litigation": "September 8, 2026 Treasury announcement reports a challenge to universal expansion; docket/order not obtained.",
      "orderScope": "Unknown. The announcement is not an injunction and does not establish a halt to applications.",
      "latestUpdate": "Universal 2026–27 implementation; current 50% application band ends November 30.",
      "enrollmentData": "Treasury March 3 release reports more than 14,600 participants for 2025–26; not a 2026–27 count.",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "2026–27 final award confirmation, enacted budget totals, actual expenditure and expansion lawsuit docket/order remain open research items.",
      "id": "wv-hope",
      "state": "West Virginia",
      "name": "Hope Scholarship",
      "type": "ESA",
      "sources": [
        "wv",
        "wvcalendar",
        "wvlaw",
        "wvcontinue",
        "wvaudit",
        "wvprovider",
        "wvlaunch",
        "wvcase"
      ],
      "sourceUrls": [
        "https://hopescholarshipwv.gov/Home/About/FAQ",
        "https://hopescholarshipwv.gov/",
        "https://code.wvlegislature.gov/18-31/",
        "https://code.wvlegislature.gov/18-31-8/",
        "https://code.wvlegislature.gov/18-31-10/",
        "https://code.wvlegislature.gov/18-31-11/",
        "https://wvtreasury.gov/About/Press-Releases/details/treasurer-pack-celebrates-start-of-hope-scholarship-universal-eligibility",
        "https://wvtreasury.gov/About/Press-Releases/details/treasurer-pack-releases-statement-regarding-hope-scholarship-expansion-lawsuit"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://hopescholarshipwv.gov/Home/About/FAQ",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/west-virginia.html",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#wv-hope",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#wv-hope"
    },
    {
      "statutoryName": "Creating Hope and Opportunity for Our Students’ Education (CHOOSE) Act",
      "authority": "2024 CHOOSE Act, HB129 enrolled; administered through refundable income-tax-credit ESAs.",
      "enactedStatus": "Enacted",
      "enactmentDate": "March 7, 2024",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "2025–26",
      "operatingStatus": "Operating",
      "eligibilityModel": "Income-targeted in 2026–27; broader eligibility scheduled for 2027–28",
      "eligibleGroups": "Alabama resident K5–12 students within the current income threshold.",
      "income": "2026–27 household income ≤300% FPL using 2025 income. No general income ceiling scheduled for 2027–28.",
      "disability": "2026–27 first 500 awards prioritize special-needs students; siblings receive priority under the agency sequence.",
      "priorPublic": "Current guide permits private-school and home-education pathways; no general prior-public requirement identified.",
      "kindergarten": "K5 eligibility required.",
      "homeschool": "Up to $2,000 per child; $4,000 maximum per family for home education.",
      "privateTuition": "Up to $7,000 per student at a participating school.",
      "award": "$7,000 participating-school award; $2,000 home education per student, capped at $4,000 per family.",
      "formula": "Distinct statutory school and home-education amounts; actual use limited to approved expenses.",
      "maximumAward": "$7,000 per participating-school student.",
      "eligibleExpenses": "Approved tuition, curricula, textbooks, tutoring, therapies, assessments, education software and approved online instruction.",
      "prohibitedExpenses": "Only current approved expenses; ALDOR reviews invoices and may reject unreasonable or suspected fraudulent charges.",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "Renewals opened December 15, 2025; new applications January 2, 2026; both closed March 31, 2026.",
      "renewal": "Annual renewal; 2026–27 renewal deadline March 31.",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "2026–27 priorities: first 500 special-needs awards, then prior-year recipients, qualifying active-duty dependents assigned to priority schools, then income ordering; sibling priority applies.",
      "agency": "Alabama Department of Revenue (ALDOR)",
      "platform": "ClassWallet",
      "schoolRequirements": "Health/safety compliance, occupancy permit where required, child-protection compliance and financial statements or surety bond.",
      "providerRequirements": "ALDOR approval; participating provider status is distinct from expense eligibility.",
      "testing": "Participating-school students take approved standardized, norm-referenced or aptitude assessment; disability exception when testing inappropriate. Results to parents annually and school-level results to department.",
      "audit": "ALDOR expense/invoice review; school financial assurance and reporting; suspension or disqualification for failures.",
      "documents": "Student identity/age, Alabama residency and 2025 household income evidence; current renewal records.",
      "residency": "Alabama resident student.",
      "misuse": "Department may reject invoices and suspend or disqualify noncompliant providers/schools.",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "2026–27 parent window closed March 31; awards began April 15.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Effective date, current appropriated balance, final awards/enrollment, expenditure and rollover treatment remain unverified.",
      "id": "al-choose",
      "state": "Alabama",
      "name": "Creating Hope and Opportunity for Our Students’ Education (CHOOSE) Act",
      "type": "Refundable tax-credit ESA",
      "sources": [
        "al",
        "aladmin",
        "alguide",
        "allaw",
        "alcal"
      ],
      "sourceUrls": [
        "https://www.revenue.alabama.gov/tax-policy/the-choose-act/",
        "https://classwallet.com/alchoose/",
        "https://classwallet.com/alchoose/assets/CHOOSE_ACT_parent_guide_2026-2027.pdf",
        "https://www.revenue.alabama.gov/wp-content/uploads/2024/03/CHOOSE-Act-2024-21.pdf",
        "https://www.revenue.alabama.gov/wp-content/uploads/2025/11/CHOOSE-Act-Timeline-for-2026_2027-final.pdf"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://www.revenue.alabama.gov/tax-policy/the-choose-act/",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/alabama.html",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#al-choose",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#al-choose"
    },
    {
      "statutoryName": "Opportunity Scholarship",
      "authority": "Unknown/not verified in this audit",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Broad eligibility; income-tiered awards and funding priorities",
      "eligibleGroups": "NC-resident K–12 students attending an eligible registered private school.",
      "income": "No income ceiling; household income sets one of four award tiers.",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "At least age five by August 31.",
      "homeschool": "Home-only instruction is not this tuition scholarship pathway.",
      "privateTuition": "Yes; required tuition and fees at a registered Direct Payment School.",
      "award": "2026–27 maxima: tier 1 $7,942; tier 2 $7,148; tier 3 $4,766; tier 4 $3,574.",
      "formula": "Income tiers and household size using 2025 income; capped by eligible tuition/fees.",
      "maximumAward": "$7,942 for tier 1 in 2026–27.",
      "eligibleExpenses": "Required private-school tuition and fees.",
      "prohibitedExpenses": "Not a general-purpose account for home supplies or unrelated family spending.",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "Next 2027–28 application begins first Monday in February (February 1, 2027). Exact 2026–27 closing window not reconciled here.",
      "renewal": "Returning recipients receive priority; annual program renewal required.",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Renewals first; new priority-window applicants selected by lottery with income-tier ordering and available funds.",
      "agency": "North Carolina State Education Assistance Authority (NCSEAA)",
      "platform": "MyPortal; school payment process",
      "schoolRequirements": "Registered Direct Payment School; fall enrollment requirement by October 1.",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "Unknown/not verified in this audit",
      "documents": "Identity, residency, school enrollment and income information for the applicable award tier.",
      "residency": "North Carolina residency required.",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "Agency hub announces next application cycle for the first Monday in February.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Current appropriation, testing/audit statute text, final enrollment/expenditure and exact 2026–27 application deadline not fully reconciled.",
      "id": "nc-os",
      "state": "North Carolina",
      "name": "Opportunity Scholarship",
      "type": "Voucher",
      "sources": [
        "nc",
        "ncos",
        "ncosapply",
        "nctiers",
        "nclaw"
      ],
      "sourceUrls": [
        "https://k12.ncseaa.edu/",
        "https://k12.ncseaa.edu/opportunity-scholarship/",
        "https://k12.ncseaa.edu/opportunity-scholarship/how-to-apply/",
        "https://k12.ncseaa.edu/media/boadvxj3/award-tiers.pdf",
        "https://www.ncseaa.edu/psr/"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://myportal.ncseaa.edu/",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/north-carolina.html",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#nc-os",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#nc-os"
    },
    {
      "statutoryName": "Education Student Accounts (ESA+)",
      "authority": "Unknown/not verified in this audit",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Disability-targeted",
      "eligibleGroups": "Eligible NC students with a public-school eligibility determination for special education made within the past three years.",
      "income": "No income threshold identified in the reviewed ESA+ eligibility guidance.",
      "disability": "NC public-school eligibility determination required; a 504 plan alone does not qualify. An IEP itself is not the specified eligibility document.",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Permitted, including eligible home/private/co-enrollment arrangements.",
      "privateTuition": "Yes at approved schools, subject to the relevant payment arrangement.",
      "award": "$9,000 base; $17,000 for designated disabilities.",
      "formula": "Disability category determines base or higher award.",
      "maximumAward": "$17,000 annual award for designated disabilities.",
      "eligibleExpenses": "Approved tuition, therapies, tutoring, curricula and technology; art/music tutoring added for fall 2026 subject to category rules.",
      "prohibitedExpenses": "Art/music supplies and curriculum do not become eligible merely because art/music tutoring is allowed.",
      "rollover": "Base $9,000 award does not roll over; higher-award students may carry up to $4,500 with total balance no more than $30,000.",
      "applicationTiming": "Next cycle starts first Monday in February 2027; program instructions describe priority through first Monday in March.",
      "renewal": "Annual parent agreement and program renewal; follow current academic and expense requirements.",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "NCSEAA",
      "platform": "MyPortal application / ClassWallet expenses",
      "schoolRequirements": "Use participating schools/providers; private-school admission is separate from scholarship eligibility.",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "At least $500 in annual eligible core-academic spending; purchase documentation and program account review.",
      "documents": "Public-school special-education determination, residency, parent agreement and applicable local-school release.",
      "residency": "North Carolina residency required.",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "Fall 2026 art/music tutoring change does not count toward the $500 core spending minimum.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Current appropriation, exact cycle deadline, current selection mechanics and complete testing/provider standards require follow-up.",
      "id": "nc-esa",
      "state": "North Carolina",
      "name": "Education Student Accounts (ESA+)",
      "type": "ESA",
      "sources": [
        "nc",
        "ncesa",
        "ncesaapply",
        "ncesarules",
        "nclaw"
      ],
      "sourceUrls": [
        "https://k12.ncseaa.edu/",
        "https://k12.ncseaa.edu/the-education-student-accounts/",
        "https://k12.ncseaa.edu/the-education-student-accounts/how-to-apply/",
        "https://k12.ncseaa.edu/the-education-student-accounts/program-rules-and-requirements/",
        "https://www.ncseaa.edu/psr/"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://myportal.ncseaa.edu/",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/north-carolina.html",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#nc-esa",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#nc-esa"
    },
    {
      "statutoryName": "Empowerment Scholarship Accounts",
      "authority": "Arizona Revised Statutes §§15-2402 and 15-2403.",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Broad eligibility; distinct disability categories",
      "eligibleGroups": "Arizona-resident K–12 students; disability preschool pathway has additional requirements.",
      "income": "No income ceiling in the universal pathway.",
      "disability": "Not required for universal K–12 eligibility; documentation needed for disability-related eligibility/funding.",
      "priorPublic": "Not required for universal eligibility; some specific categories have separate attendance rules.",
      "kindergarten": "Age five by January 1 of the contract year.",
      "homeschool": "Home instruction permitted under an ESA agreement; legally distinct from the homeschool-affidavit exemption. Do not file a homeschool affidavit for an ESA student.",
      "privateTuition": "Yes at a qualified school.",
      "award": "Student-specific; no single statewide flat award verified.",
      "formula": "90% of the statutory base support plus applicable additional assistance calculated as if enrolled in a charter school.",
      "maximumAward": "Unknown/not verified in this audit",
      "eligibleExpenses": "Qualified tuition, curricula, texts, tutoring, online learning, exams, approved technology and disability therapies under §15-2402.",
      "prohibitedExpenses": "No simultaneous full-time public/charter enrollment; no concurrent school-tuition-organization scholarship in the same contract year; no cash rebates to families.",
      "rollover": "Continued eligible account use under annual renewal; account closure/return rules apply, including three years without renewal.",
      "applicationTiming": "Applications accepted July 1–June 30. Completed applications after March 31 enroll on or after July 1; not retroactive current-year funding.",
      "renewal": "Annual contract renewal.",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Arizona Department of Education; State Treasurer handles account funds.",
      "platform": "Apply through the official ESA portal; current payment procedures should be checked against the handbook.",
      "schoolRequirements": "Qualified-school requirements under statute, including fingerprint clearance for staff as specified.",
      "providerRequirements": "Tutoring and professional-service qualifications vary by expense category.",
      "testing": "No separate universal assessment requirement verified in the reviewed sections; this is not a claim that no other obligation applies.",
      "audit": "Annual and risk-based/random account reviews; administrative decisions appealable to State Board of Education.",
      "documents": "Birth certificate/guardianship and current residency documents; additional disability evidence when applicable.",
      "residency": "Parent and student must be Arizona residents.",
      "misuse": "Suspension with notice and corrective-response period; potential removal, recovery and fraud referral; statutory appeal rights.",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "Department accepting 2026–27 applications; completed applications processed within statutory 30-day period.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Current award estimates, full 2026–27 handbook, fiscal/enrollment totals and current court docket coverage remain unverified.",
      "id": "az-esa",
      "state": "Arizona",
      "name": "Empowerment Scholarship Accounts",
      "type": "ESA",
      "sources": [
        "az",
        "azlaw",
        "azadmin",
        "azhand"
      ],
      "sourceUrls": [
        "https://www.azed.gov/esa/eligibility-requirements",
        "https://www.azleg.gov/ars/15/02402.htm",
        "https://www.azleg.gov/ars/15/02403.htm",
        "https://www.azed.gov/esa/parent-handbook"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://esa.azed.gov/",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/arizona.html",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#az-esa",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#az-esa"
    },
    {
      "statutoryName": "Education Freedom Accounts",
      "authority": "Unknown/not verified in this audit",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating; late-application processing paused",
      "eligibilityModel": "Broad K–12 eligibility",
      "eligibleGroups": "Arkansas K–12 students under current EFA rules; private-school and home-education uses.",
      "income": "Unknown/not verified in this audit",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Permitted subject to EFA requirements.",
      "privateTuition": "Yes at participating schools.",
      "award": "Unknown/not verified in this audit",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "Unknown/not verified in this audit",
      "eligibleExpenses": "Approved private tuition, home curricula, tutoring and therapies.",
      "prohibitedExpenses": "Unknown/not verified in this audit",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "March 9–June 1, 2026 regular window. Late applications may be submitted but those after June 29 are not processed pending funding.",
      "renewal": "Renewal window March 9–June 1, 2026.",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Arkansas Department of Education, Office of School Choice and Parent Empowerment",
      "platform": "Unknown/not verified in this audit",
      "schoolRequirements": "Unknown/not verified in this audit",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "Unknown/not verified in this audit",
      "documents": "Unknown/not verified in this audit",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "Current agency notice separates submission from processing of late applications.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Current award, appropriation, testing/audit rules and restart date not verified; no assumption of a funded waitlist.",
      "id": "ar-efa",
      "state": "Arkansas",
      "name": "Education Freedom Accounts",
      "type": "ESA",
      "sources": [
        "ar"
      ],
      "sourceUrls": [
        "https://dese.ade.arkansas.gov/Offices/office-of-school-choice-and-parent-empowerment/education-freedom-accounts"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://dese.ade.arkansas.gov/Offices/office-of-school-choice-and-parent-empowerment/education-freedom-accounts",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#ar-efa",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#ar-efa",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#ar-efa"
    },
    {
      "statutoryName": "Family Empowerment Scholarship for Educational Options (FES-EO)",
      "authority": "Unknown/not verified in this audit",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Broad K–12 eligibility",
      "eligibleGroups": "Florida K–12 students selecting the participating-private-school pathway.",
      "income": "Unknown/not verified in this audit",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Use the separate PEP pathway for eligible personalized education; do not treat FES-EO as a home-only award.",
      "privateTuition": "Yes.",
      "award": "Unknown/not verified in this audit",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "Unknown/not verified in this audit",
      "eligibleExpenses": "Private-school scholarship pathway; consult current SFO purchasing rules for any other approved use.",
      "prohibitedExpenses": "Unknown/not verified in this audit",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "Step Up 2026–27 new applications February 1–November 15; renewals February 1–April 30.",
      "renewal": "Annual SFO renewal.",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Florida Department of Education / approved scholarship funding organizations",
      "platform": "Approved SFO; Step Up For Students or AAA Scholarship Foundation.",
      "schoolRequirements": "Unknown/not verified in this audit",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "Unknown/not verified in this audit",
      "documents": "Unknown/not verified in this audit",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "Current agency page directs applicants to approved SFOs.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Student-specific award, current caps, testing and account-spending details not extracted; calendar is Step Up's published cycle, not every SFO's internal processing date.",
      "id": "fl-eo",
      "state": "Florida",
      "name": "Family Empowerment Scholarship for Educational Options (FES-EO)",
      "type": "ESA",
      "sources": [
        "fl",
        "flcal"
      ],
      "sourceUrls": [
        "https://www.fldoe.org/schools/school-choice/k-12-scholarship-programs/fes/",
        "https://www.stepupforstudents.org/faq/faqs-for-2026-27-scholarship-deadlines-and-payment-schedules/"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://www.fldoe.org/schools/school-choice/k-12-scholarship-programs/fes/",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#fl-eo",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#fl-eo",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#fl-eo"
    },
    {
      "statutoryName": "Family Empowerment Scholarship for Students with Unique Abilities (FES-UA)",
      "authority": "Unknown/not verified in this audit",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Disability-targeted",
      "eligibleGroups": "Eligible students with disabilities, including children as young as three.",
      "income": "Unknown/not verified in this audit",
      "disability": "Qualifying disability required under FES-UA rules.",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Customized education outside full-time public school permitted subject to FES-UA rules.",
      "privateTuition": "Yes.",
      "award": "Unknown/not verified in this audit",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "Unknown/not verified in this audit",
      "eligibleExpenses": "Tuition, online learning, tutoring, college expenses and approved customized services/materials.",
      "prohibitedExpenses": "Unknown/not verified in this audit",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "Step Up new applications February 1–November 15, 2026; renewals closed April 30.",
      "renewal": "Annual SFO renewal.",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Florida Department of Education / approved SFOs",
      "platform": "Approved SFO account",
      "schoolRequirements": "Unknown/not verified in this audit",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "Unknown/not verified in this audit",
      "documents": "Unknown/not verified in this audit",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "Operating disability ESA; application window differs from PEP.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Award depends on student-specific funding factors; exact 2026–27 amount, capacity and disability documentation standards not fully audited.",
      "id": "fl-ua",
      "state": "Florida",
      "name": "Family Empowerment Scholarship for Students with Unique Abilities (FES-UA)",
      "type": "ESA",
      "sources": [
        "fl",
        "flcal"
      ],
      "sourceUrls": [
        "https://www.fldoe.org/schools/school-choice/k-12-scholarship-programs/fes/",
        "https://www.stepupforstudents.org/faq/faqs-for-2026-27-scholarship-deadlines-and-payment-schedules/"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://www.fldoe.org/schools/school-choice/k-12-scholarship-programs/fes/",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#fl-ua",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#fl-ua",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#fl-ua"
    },
    {
      "statutoryName": "Personalized Education Program (PEP), Florida Tax Credit Scholarship",
      "authority": "Unknown/not verified in this audit",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Broad eligibility with program-specific capacity rules",
      "eligibleGroups": "Eligible Florida students using the PEP personalized-learning pathway.",
      "income": "Unknown/not verified in this audit",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "PEP is a distinct statutory education option, not interchangeable with traditional registered home education.",
      "privateTuition": "Full-time private-school attendance is a different scholarship pathway.",
      "award": "Unknown/not verified in this audit",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "Unknown/not verified in this audit",
      "eligibleExpenses": "Unknown/not verified in this audit",
      "prohibitedExpenses": "Unknown/not verified in this audit",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "Step Up new and renewing PEP applications February 1–April 30, 2026.",
      "renewal": "Annual renewal.",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Florida Department of Education / approved SFOs",
      "platform": "Unknown/not verified in this audit",
      "schoolRequirements": "Unknown/not verified in this audit",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "Unknown/not verified in this audit",
      "documents": "Unknown/not verified in this audit",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "2026–27 regular PEP window closed.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Current award, learning-plan/testing requirements and cap not fully extracted. This audit does not separately cover the general FTC private-school scholarship.",
      "id": "fl-pep",
      "state": "Florida",
      "name": "Personalized Education Program (PEP), Florida Tax Credit Scholarship",
      "type": "Tax-credit scholarship",
      "sources": [
        "fltax",
        "flcal"
      ],
      "sourceUrls": [
        "https://www.fldoe.org/schools/school-choice/k-12-scholarship-programs/ftc/",
        "https://www.stepupforstudents.org/faq/faqs-for-2026-27-scholarship-deadlines-and-payment-schedules/"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://www.fldoe.org/schools/school-choice/k-12-scholarship-programs/ftc/",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#fl-pep",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#fl-pep",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#fl-pep"
    },
    {
      "statutoryName": "Education Freedom Scholarship (EFS)",
      "authority": "Tennessee Code §49-6-3501 et seq.; rules 0520-01-24.",
      "enactedStatus": "Enacted",
      "enactmentDate": "February 12, 2025",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "2025–26",
      "operatingStatus": "Operating",
      "eligibilityModel": "Broad eligibility with priority/funding allocation",
      "eligibleGroups": "Eligible Tennessee K–12 students attending participating Category I, II or III private schools.",
      "income": "Unknown/not verified in this audit",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Home-only eligibility not established by this private-school record.",
      "privateTuition": "Yes; tuition and fees first.",
      "award": "$7,530 for 2026–27.",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "$7,530",
      "eligibleExpenses": "Unknown/not verified in this audit",
      "prohibitedExpenses": "Unknown/not verified in this audit",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "Renewals December 9, 2025; new January 13, 2026; closed February 6 at 4 p.m. Central.",
      "renewal": "Unknown/not verified in this audit",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Tennessee Department of Education",
      "platform": "Unknown/not verified in this audit",
      "schoolRequirements": "Participating Category I, II or III private school.",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "Unknown/not verified in this audit",
      "documents": "Unknown/not verified in this audit",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "Current application page says closed; older FAQ January 30 date superseded.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Expanded seat allocation, exact selection priorities, assessment and audit rules require direct current-rule reconciliation. Separate TN ESA and IEA programs not audited here.",
      "id": "tn-efs",
      "state": "Tennessee",
      "name": "Education Freedom Scholarship (EFS)",
      "type": "Voucher",
      "sources": [
        "tn",
        "tncal"
      ],
      "sourceUrls": [
        "https://www.tn.gov/education/efs.html",
        "https://www.tn.gov/education/efs/applications.html"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://www.tn.gov/education/efs.html",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#tn-efs",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#tn-efs",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#tn-efs"
    },
    {
      "statutoryName": "Utah Fits All Scholarship",
      "authority": "Unknown/not verified in this audit",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Program administered; current award/order status not fully verified",
      "eligibilityModel": "Broad eligibility; current allocation rules not fully audited",
      "eligibleGroups": "Eligible Utah students pursuing education outside the public-school system.",
      "income": "Unknown/not verified in this audit",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Permitted nonpublic educational uses; detailed current rules need verification.",
      "privateTuition": "Permitted under program guidance.",
      "award": "Unknown/not verified in this audit",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "Unknown/not verified in this audit",
      "eligibleExpenses": "Unknown/not verified in this audit",
      "prohibitedExpenses": "Unknown/not verified in this audit",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "Unknown/not verified in this audit",
      "renewal": "Unknown/not verified in this audit",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Utah State Board of Education / designated administrator",
      "platform": "Odyssey (administrator identified by State Board from May 16, 2025).",
      "schoolRequirements": "Unknown/not verified in this audit",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "Unknown/not verified in this audit",
      "documents": "Unknown/not verified in this audit",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "AG reports April 2025 adverse district ruling and permitted interlocutory appeal.",
      "orderScope": "Current stay/injunction scope not verified from court order.",
      "latestUpdate": "Agency page identifies current administrator; historical $8,000 figure is not used as a current award.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Current-year award, application window, funding and controlling court orders needed before a flagship page.",
      "id": "ut-ufa",
      "state": "Utah",
      "name": "Utah Fits All Scholarship",
      "type": "ESA",
      "sources": [
        "ut",
        "utcase"
      ],
      "sourceUrls": [
        "https://schools.utah.gov/utahfitsallscholarship",
        "https://attorneygeneral.utah.gov/utah-fits-all/"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://schools.utah.gov/utahfitsallscholarship",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#ut-ufa",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#ut-ufa",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#ut-ufa"
    },
    {
      "statutoryName": "Steamboat Legacy Scholarship",
      "authority": "Wyo. Stat. §§21-2-902–909; 2025 Steamboat Legacy Scholarship Act.",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Broad K–12 eligibility; separate income-targeted preschool",
      "eligibleGroups": "Public-school-eligible Wyoming children; four-year-olds under a separate ≤250% FPL condition.",
      "income": "No K–12 income ceiling; separate preschool threshold.",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Nonpublic instruction permitted under subject and assessment requirements.",
      "privateTuition": "Yes.",
      "award": "Up to $7,000 annually.",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "$7,000",
      "eligibleExpenses": "Qualified tuition, tutoring, curricula, technology, exams, therapies and approved transportation/services.",
      "prohibitedExpenses": "Tutoring by immediate family and ordinary after-school childcare excluded under the cited law.",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "2026–27 applications closed August 6; agency indicates first-quarter funding in early September.",
      "renewal": "Unknown/not verified in this audit",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "2025 law initially appropriated $30 million; not verified current expenditure.",
      "selection": "Funds available; first come first served with returning/sibling preferences.",
      "agency": "Wyoming Department of Education / State Superintendent",
      "platform": "Unknown/not verified in this audit",
      "schoolRequirements": "Unknown/not verified in this audit",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Statewide or nationally normed achievement assessment.",
      "audit": "At least 2% of accounts audited annually under statute.",
      "documents": "Unknown/not verified in this audit",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Investigation and exclusion for intentional substantial misuse.",
      "litigation": "Degenfelder v. WEA, 2026 WY 54.",
      "orderScope": "May 14, 2026 Supreme Court reversed preliminary funding injunction and remanded; did not finally uphold constitutionality.",
      "latestUpdate": "2026–27 calendar and May 2026 opinion supersede older shutdown descriptions.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Post-remand docket, final disbursements, provider directory and renewal details require follow-up.",
      "id": "wy-sl",
      "state": "Wyoming",
      "name": "Steamboat Legacy Scholarship",
      "type": "ESA",
      "sources": [
        "wy",
        "wycase"
      ],
      "sourceUrls": [
        "https://edu.wyoming.gov/parents/education-savings-accounts/",
        "https://stwjbopinions.blob.core.usgovcloudapi.net/wsc-opinions/S-25-0203%200204%20Degenfelder%20v.%20WEA%20final.pdf"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://edu.wyoming.gov/parents/education-savings-accounts/",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#wy-sl",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#wy-sl",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#wy-sl"
    },
    {
      "statutoryName": "Education Freedom Accounts",
      "authority": "RSA 194-F (linked by designated administrator).",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Broad eligibility with priority groups and capacity",
      "eligibleGroups": "Resident public-school-eligible K–12 students, age five by September 30.",
      "income": "≤350% FPL is a priority category, not the stated general eligibility ceiling.",
      "disability": "Disability is a priority category.",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Nonpublic customized educational uses under EFA agreement.",
      "privateTuition": "Yes.",
      "award": "Unknown/not verified in this audit",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "Unknown/not verified in this audit",
      "eligibleExpenses": "Tuition, tutoring, classes, online programs, supplies and technology under approved-use rules.",
      "prohibitedExpenses": "Unknown/not verified in this audit",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "Rolling; verified by July 15 for full-year funding. Prorated applications through February; exact final day not specified in reviewed text.",
      "renewal": "Unknown/not verified in this audit",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Current recipients, siblings, disabilities and ≤350% FPL prioritized; other applicants may waitlist if space is full.",
      "agency": "Children's Scholarship Fund New Hampshire, designated EFA administrator",
      "platform": "ScholaVia",
      "schoolRequirements": "Unknown/not verified in this audit",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "Academic accountability documents and agreement required; current detailed audit rules not extracted.",
      "documents": "Complete supporting documents and EFA agreement; returning families provide Record of Educational Attainment.",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "Administrator says 2026–27 applications open.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Exact annual award, capacity, current actual waitlist count and February closing day remain unverified.",
      "id": "nh-efa",
      "state": "New Hampshire",
      "name": "Education Freedom Accounts",
      "type": "ESA",
      "sources": [
        "nh"
      ],
      "sourceUrls": [
        "https://nh.scholarshipfund.org/apply/nh-education-freedom-accounts/"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://nhefa.scholarshipfund.org",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#nh-efa",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#nh-efa",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#nh-efa"
    },
    {
      "statutoryName": "Parental Choice Tax Credit and Advance Payment",
      "authority": "Idaho Code §63-3029N; current agency guidance also links HB934.",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Nonpublic education; eligibility details partially audited",
      "eligibleGroups": "Eligible Idaho nonpublic students; application and award required before claiming credit.",
      "income": "Unknown/not verified in this audit",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Qualifying curriculum covering English, math, science and social studies may qualify; verify student's full eligibility.",
      "privateTuition": "Full-time K–12 nonpublic tuition qualifies.",
      "award": "Up to $5,000; up to $7,500 with qualifying disability.",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "$7,500",
      "eligibleExpenses": "Qualifying tuition/curriculum, texts, core-subject tutoring, transportation and specified assessments.",
      "prohibitedExpenses": "Agency does not prequalify purchases. Unlisted uses are not assumed eligible.",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "Tax-year and advance-payment cycles differ. Second-period advance payment by November 14, 2026 is a payment date, not an application deadline.",
      "renewal": "Unknown/not verified in this audit",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Idaho State Tax Commission",
      "platform": "TAP award/reconciliation; official My School Choice eligibility portal.",
      "schoolRequirements": "Unknown/not verified in this audit",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "All recipients subject to audit; advance reconciled by December 31, 2027.",
      "documents": "Paid invoices/receipts showing provider, purchase, amount and payment date; transportation log.",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Repayment plus possible penalties/interest; intentional false statements may constitute tax fraud.",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "Agency updated July 31, 2026; 2025 credit claimed on 2025 Form 40 after award.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Current application opening/closing dates, priority and total cap not independently reconciled; no open-now claim.",
      "id": "id-pc",
      "state": "Idaho",
      "name": "Parental Choice Tax Credit and Advance Payment",
      "type": "Refundable tax credit",
      "sources": [
        "id"
      ],
      "sourceUrls": [
        "https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/parental-choice-tax-credit-and-advance-payment/"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://myschoolchoice.idaho.gov/",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#id-pc",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#id-pc",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#id-pc"
    },
    {
      "statutoryName": "EdChoice Expansion Scholarship",
      "authority": "Unknown/not verified in this audit",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Income-linked award; exact current eligibility not fully audited",
      "eligibleGroups": "Ohio students meeting current EdChoice Expansion criteria.",
      "income": "Unknown/not verified in this audit",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Not verified for this tuition scholarship.",
      "privateTuition": "Participating private school.",
      "award": "Unknown/not verified in this audit",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "Unknown/not verified in this audit",
      "eligibleExpenses": "Unknown/not verified in this audit",
      "prohibitedExpenses": "Unknown/not verified in this audit",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "Unknown/not verified in this audit",
      "renewal": "Unknown/not verified in this audit",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Ohio Department of Education and Workforce",
      "platform": "Unknown/not verified in this audit",
      "schoolRequirements": "Unknown/not verified in this audit",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "Unknown/not verified in this audit",
      "documents": "Unknown/not verified in this audit",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "Agency resource library includes 2026–27 award and application documents.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "2026–27 award table, income formula, cycle dates, testing and fiscal records not extracted; standalone page held.",
      "id": "oh-ed",
      "state": "Ohio",
      "name": "EdChoice Expansion Scholarship",
      "type": "Voucher",
      "sources": [
        "oh"
      ],
      "sourceUrls": [
        "https://education.ohio.gov/Topics/Other-Resources/Scholarships/EdChoice-Expansion/EdChoice-Expansion-Resources"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://education.ohio.gov/Topics/Other-Resources/Scholarships/EdChoice-Expansion/EdChoice-Expansion-Resources",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#oh-ed",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#oh-ed",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#oh-ed"
    },
    {
      "statutoryName": "Choice Scholarship Program",
      "authority": "Indiana Code 20-51 and IAC 511/512.",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Current income/entry rules not fully reconciled",
      "eligibleGroups": "Indiana legal settlement; at least five and younger than 22 by October 1.",
      "income": "Unknown/not verified in this audit",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Unknown/not verified in this audit",
      "privateTuition": "Eligible participating nonpublic school.",
      "award": "Unknown/not verified in this audit",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "Unknown/not verified in this audit",
      "eligibleExpenses": "Unknown/not verified in this audit",
      "prohibitedExpenses": "Unknown/not verified in this audit",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "Apply through participating school; current family deadlines not verified.",
      "renewal": "Unknown/not verified in this audit",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Indiana Department of Education",
      "platform": "Unknown/not verified in this audit",
      "schoolRequirements": "Indiana school, recognized accreditation, tuition, voluntary participation; not charter or resident school corporation.",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Statewide assessment and required performance data.",
      "audit": "Unknown/not verified in this audit",
      "documents": "Unknown/not verified in this audit",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "Agency lists 2026–27 schools/award estimates and 2025–26 annual report.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Mixed-year agency content: current income criteria, deadlines and award estimates require review before definitive comparisons.",
      "id": "in-choice",
      "state": "Indiana",
      "name": "Choice Scholarship Program",
      "type": "Voucher",
      "sources": [
        "in"
      ],
      "sourceUrls": [
        "https://www.in.gov/doe/students/indiana-choice-scholarship-program/"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://www.in.gov/doe/students/indiana-choice-scholarship-program/",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#in-choice",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#in-choice",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#in-choice"
    },
    {
      "statutoryName": "Louisiana Giving All True Opportunity to Rise (LA GATOR)",
      "authority": "Act 1 of 2024.",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Phased / targeted in 2026–27",
      "eligibleGroups": "Residents age 5–21 by September 30: prior recipients, entering kindergarten, specified prior-public attendance or ≤250% FPL pathway.",
      "income": "≤250% FPL is one eligibility pathway, not the only pathway.",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Specified October 1 and February 1 public enrollment is one pathway; exceptions/other paths exist.",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Expense flexibility exists; exact home-only participation requirements not fully extracted.",
      "privateTuition": "Yes.",
      "award": "Unknown/not verified in this audit",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "Unknown/not verified in this audit",
      "eligibleExpenses": "Tuition, tutoring, therapies, curricula/textbooks, dual enrollment and uniforms subject to approval.",
      "prohibitedExpenses": "Unknown/not verified in this audit",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "New and renewal applications March 1, 2026 at 9 a.m.–March 16 at 11:59 p.m. Central.",
      "renewal": "Unknown/not verified in this audit",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Subject to annual appropriation; eligibility is not a guarantee of funding.",
      "selection": "Unknown/not verified in this audit",
      "agency": "Louisiana Department of Education",
      "platform": "Odyssey",
      "schoolRequirements": "Unknown/not verified in this audit",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "Unknown/not verified in this audit",
      "documents": "Unknown/not verified in this audit",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "2026–27 application calendar; phased eligibility remains.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Current award amount, priority/cap, assessments and fiscal totals need verification.",
      "id": "la-gator",
      "state": "Louisiana",
      "name": "Louisiana Giving All True Opportunity to Rise (LA GATOR)",
      "type": "ESA",
      "sources": [
        "la"
      ],
      "sourceUrls": [
        "https://doe.louisiana.gov/topic-pages/louisiana-school-choice/la-gator"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://doe.louisiana.gov/topic-pages/louisiana-school-choice/la-gator",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#la-gator",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#la-gator",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#la-gator"
    },
    {
      "statutoryName": "Education Scholarship Trust Fund (ESTF)",
      "authority": "Unknown/not verified in this audit",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Enrollment capped; applications closed",
      "eligibilityModel": "Targeted; current income threshold not verified",
      "eligibleGroups": "Eligible South Carolina students under current ESTF law/rules.",
      "income": "Unknown/not verified in this audit",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Unknown/not verified in this audit",
      "privateTuition": "Participating education service providers; confirm each approved school and expense.",
      "award": "Agency FAQ lists $7,634 for 2026–27 (direct-access limitation noted).",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "$7,634 reported in current agency FAQ.",
      "eligibleExpenses": "Unknown/not verified in this audit",
      "prohibitedExpenses": "Unknown/not verified in this audit",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "Closed after reaching statutory 15,000 capacity; exact closure day not verified.",
      "renewal": "Unknown/not verified in this audit",
      "enrollmentCap": "15,000 for 2026–27; agency says cap reached.",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "South Carolina Department of Education",
      "platform": "ClassWallet",
      "schoolRequirements": "Unknown/not verified in this audit",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "Unknown/not verified in this audit",
      "documents": "Unknown/not verified in this audit",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "Agency lists approved providers as of September 28, 2026.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Current income rule, court history/order effect and final fiscal totals require deeper audit. Award FAQ access was inconsistent; confirm with agency before budgeting.",
      "id": "sc-estf",
      "state": "South Carolina",
      "name": "Education Scholarship Trust Fund (ESTF)",
      "type": "ESA",
      "sources": [
        "sc",
        "scfaq"
      ],
      "sourceUrls": [
        "https://www.ed.sc.gov/newsroom/strategic-engagement/education-scholarship-trust-fund-program/",
        "https://ed.sc.gov/newsroom/estf-faq/"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://www.ed.sc.gov/newsroom/strategic-engagement/education-scholarship-trust-fund-program/",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#sc-estf",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#sc-estf",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#sc-estf"
    },
    {
      "statutoryName": "Parental Choice Tax Credit — private-school pathway",
      "authority": "70 Oklahoma Statutes §28-101.",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Broad private-school pathway; income-tiered award and priorities",
      "eligibleGroups": "Eligible Oklahoma taxpayers paying qualified expenses for students at eligible private schools.",
      "income": "Income affects award and priority; agency uses 2024 AGI for 2026–27 cycle.",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Separate homeschool credit/return process exists; this record does not treat it as the private-school award.",
      "privateTuition": "Yes, eligible private-school tuition and fees.",
      "award": "$5,000–$7,500, subject to qualified expenses and applicable income tier.",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "$7,500",
      "eligibleExpenses": "Private-school tuition and fees for this pathway.",
      "prohibitedExpenses": "Unknown/not verified in this audit",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "March 16–June 15, 2026 for 2026–27 private-school applications.",
      "renewal": "Unknown/not verified in this audit",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Oklahoma Tax Commission",
      "platform": "OkTAP; checks mailed to schools for taxpayer endorsement/tuition payment.",
      "schoolRequirements": "Participating accredited school registered with OTC.",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "Unknown/not verified in this audit",
      "documents": "School-issued Enrollment Verification Number (EVN) for each student; income/taxpayer evidence.",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "Current school-year report linked from agency page.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Current aggregate cap, exact priority allocation, homeschool-credit details and final expenditures not fully audited.",
      "id": "ok-pctc",
      "state": "Oklahoma",
      "name": "Parental Choice Tax Credit — private-school pathway",
      "type": "Refundable tax credit",
      "sources": [
        "ok",
        "okfaq"
      ],
      "sourceUrls": [
        "https://www.oklahoma.gov/tax/individuals/parental-choice-tax-credit.html",
        "https://oklahoma.gov/tax/helpcenter/income-tax.html"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://www.oklahoma.gov/tax/individuals/parental-choice-tax-credit.html",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#ok-pctc",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#ok-pctc",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#ok-pctc"
    },
    {
      "statutoryName": "Georgia Promise Scholarship",
      "authority": "SB233 (2024).",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Geographic and prior-school targeted with income priorities",
      "eligibleGroups": "Eligible resident students zoned to designated schools; prior-public enrollment for two counts or rising kindergarten pathway.",
      "income": "Income priority applies; not represented as a universal program.",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Two public-school FTE counts unless rising kindergarten/other applicable exception.",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Eligible home-study participation permitted.",
      "privateTuition": "Yes at participating schools.",
      "award": "Up to $6,500 for 2026–27; quarterly allocation.",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "$6,500",
      "eligibleExpenses": "Unknown/not verified in this audit",
      "prohibitedExpenses": "Unknown/not verified in this audit",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "Final 2026 student windows August 1–31 and November 1–30. October 1–31 is a provider-school window, not the parent window.",
      "renewal": "Unknown/not verified in this audit",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Georgia Education Savings Authority / Georgia Student Finance Commission",
      "platform": "Unknown/not verified in this audit",
      "schoolRequirements": "Unknown/not verified in this audit",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "Unknown/not verified in this audit",
      "documents": "Unknown/not verified in this audit",
      "residency": "One-year Georgia residency with military exception; designated attendance zone.",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "Official program calendar confirms November family application opportunity.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Approved-expense detail, testing/audit rules, funding availability and live waitlist need verification.",
      "id": "ga-promise",
      "state": "Georgia",
      "name": "Georgia Promise Scholarship",
      "type": "ESA",
      "sources": [
        "ga",
        "gaadmin",
        "gacal"
      ],
      "sourceUrls": [
        "https://gsfc.georgia.gov/programs-and-regulations/georgia-promise-scholarship",
        "https://mygeorgiapromise.org/",
        "https://mygeorgiapromise.org/wp-content/uploads/2025/12/2026-Promise-Scholarship-Application-Periods.pdf"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://mygeorgiapromise.org/",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#ga-promise",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#ga-promise",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#ga-promise"
    },
    {
      "statutoryName": "Educational Improvement Tax Credit — school scholarships",
      "authority": "Unknown/not verified in this audit",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Income-targeted via scholarship organizations",
      "eligibleGroups": "Families apply to approved scholarship organizations; donor-business tax credits finance scholarships.",
      "income": "Unknown/not verified in this audit",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Not verified; no ESA-style home account is assumed.",
      "privateTuition": "Approved scholarship use at eligible schools.",
      "award": "Unknown/not verified in this audit",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "Unknown/not verified in this audit",
      "eligibleExpenses": "Unknown/not verified in this audit",
      "prohibitedExpenses": "Unknown/not verified in this audit",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "Organization-specific family calendars; business credit deadlines are not parent deadlines.",
      "renewal": "Unknown/not verified in this audit",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Pennsylvania Department of Community and Economic Development; approved scholarship organizations",
      "platform": "Unknown/not verified in this audit",
      "schoolRequirements": "Unknown/not verified in this audit",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "Unknown/not verified in this audit",
      "documents": "Unknown/not verified in this audit",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "State tax-credit program remains listed.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Current family income threshold, organization awards/windows and fiscal totals not audited; do not equate donor credit with family award.",
      "id": "pa-eitc",
      "state": "Pennsylvania",
      "name": "Educational Improvement Tax Credit — school scholarships",
      "type": "Tax-credit scholarship",
      "sources": [
        "pa"
      ],
      "sourceUrls": [
        "https://www.pa.gov/agencies/revenue/business-tax-credits-and-economic-development-programs/business-tax-credits-and-incentives/educational-tax-credits"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://www.pa.gov/agencies/revenue/business-tax-credits-and-economic-development-programs/business-tax-credits-and-incentives/educational-tax-credits",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#pa-eitc",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#pa-eitc",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#pa-eitc"
    },
    {
      "statutoryName": "Opportunity Scholarship Tax Credit",
      "authority": "Act 85 of 2012; 24 P.S. §20-2002-B et seq.",
      "enactedStatus": "Enacted",
      "enactmentDate": "Unknown/not verified in this audit",
      "effectiveDate": "Unknown/not verified in this audit",
      "launch": "Unknown/not verified in this audit",
      "operatingStatus": "Operating",
      "eligibilityModel": "Geographic and income-targeted",
      "eligibleGroups": "Eligible students living in attendance zones of designated low-achieving public schools, subject to household income requirements.",
      "income": "Unknown/not verified in this audit",
      "disability": "Unknown/not verified in this audit",
      "priorPublic": "Unknown/not verified in this audit",
      "kindergarten": "Unknown/not verified in this audit",
      "homeschool": "Home education is not the scholarship attendance pathway described by the agency.",
      "privateTuition": "Eligible private or out-of-district public school scholarship.",
      "award": "Unknown/not verified in this audit",
      "formula": "Unknown/not verified in this audit",
      "maximumAward": "Unknown/not verified in this audit",
      "eligibleExpenses": "Unknown/not verified in this audit",
      "prohibitedExpenses": "Unknown/not verified in this audit",
      "rollover": "Unknown/not verified in this audit",
      "applicationTiming": "Apply to approved scholarship organizations; no single statewide family deadline verified.",
      "renewal": "Unknown/not verified in this audit",
      "enrollmentCap": "Unknown/not verified in this audit",
      "funding": "Unknown/not verified in this audit",
      "selection": "Unknown/not verified in this audit",
      "agency": "Pennsylvania DCED / approved opportunity scholarship organizations",
      "platform": "Unknown/not verified in this audit",
      "schoolRequirements": "Unknown/not verified in this audit",
      "providerRequirements": "Unknown/not verified in this audit",
      "testing": "Unknown/not verified in this audit",
      "audit": "Unknown/not verified in this audit",
      "documents": "Unknown/not verified in this audit",
      "residency": "Unknown/not verified in this audit",
      "misuse": "Unknown/not verified in this audit",
      "litigation": "Unknown/not verified in this audit",
      "orderScope": "Unknown/not verified in this audit",
      "latestUpdate": "2026–27 designated-school list available from education agency.",
      "enrollmentData": "Unknown/not verified in this audit",
      "expenditureData": "Unknown/not verified in this audit",
      "gap": "Current income threshold, award limit and each organization's funding/application status require verification.",
      "id": "pa-ostc",
      "state": "Pennsylvania",
      "name": "Opportunity Scholarship Tax Credit",
      "type": "Tax-credit scholarship",
      "sources": [
        "pa",
        "paost"
      ],
      "sourceUrls": [
        "https://www.pa.gov/agencies/revenue/business-tax-credits-and-economic-development-programs/business-tax-credits-and-incentives/educational-tax-credits",
        "https://www.pa.gov/agencies/education/programs-and-services/schools/school-services/opportunity-scholarship-tax-credit-program"
      ],
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "applicationPortal": "https://www.pa.gov/agencies/revenue/business-tax-credits-and-economic-development-programs/business-tax-credits-and-incentives/educational-tax-credits",
      "stateTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#pa-ostc",
      "programTrackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#pa-ostc",
      "trackerUrl": "https://worthfighting.org/education/school-choice/esa-voucher-database.html#pa-ostc"
    }
  ],
  "deadlines": [
    {
      "cycle": "2026–27",
      "opens": "2026-02-04",
      "deadline": "2026-03-31",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Awards announced; current home page reports more than 100,000 awards.",
      "status": "Closed",
      "timingNote": "March 31 extension on current home page supersedes older March 17 family FAQ.",
      "applicationPortal": "https://educationfreedom.texas.gov/",
      "id": "tx-2026",
      "programId": "tx-tefa",
      "state": "Texas",
      "name": "Texas Education Freedom Accounts (TEFA)",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "tx"
      ],
      "sourceUrls": [
        "https://educationfreedom.texas.gov/"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#tx-2026"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-07-01",
      "deadline": "2027-06-30",
      "renewalDeadline": "Annual renewal; exact administrative deadline not verified.",
      "lotteryDate": "Not located in this audit",
      "notification": "Award letter within 30 days of complete application and documentation.",
      "status": "Rolling",
      "timingNote": "Statutory applications July 1–June 30. Applications completed after March 31 fund on/after next July 1; not a full current-year award.",
      "applicationPortal": "https://esa.azed.gov/",
      "id": "az-rolling",
      "programId": "az-esa",
      "state": "Arizona",
      "name": "Empowerment Scholarship Accounts",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "az",
        "azadmin"
      ],
      "sourceUrls": [
        "https://www.azed.gov/esa/eligibility-requirements",
        "https://www.azleg.gov/ars/15/02403.htm"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#az-rolling"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-04-16",
      "deadline": "2026-06-30",
      "renewalDeadline": "2026-06-30",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Closed",
      "timingNote": "Full-year $8,148. Application closed 11:59 p.m.; fall school/payment confirmation September 30.",
      "applicationPortal": "https://iowa-households.withodyssey.com",
      "id": "ia-full",
      "programId": "ia-esa",
      "state": "Iowa",
      "name": "Students First Education Savings Accounts",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "ia"
      ],
      "sourceUrls": [
        "https://educate.iowa.gov/pk-12/educational-choice/education-savings-accounts"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#ia-full"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-10-15",
      "deadline": "2026-11-15",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Upcoming",
      "timingNote": "Half-year $4,074. Opens 8 a.m., closes 11:59 p.m.; school selection/payment by January 14, 2027.",
      "applicationPortal": "https://iowa-households.withodyssey.com",
      "id": "ia-half",
      "programId": "ia-esa",
      "state": "Iowa",
      "name": "Students First Education Savings Accounts",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "ia"
      ],
      "sourceUrls": [
        "https://educate.iowa.gov/pk-12/educational-choice/education-savings-accounts"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#ia-half"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-03-02",
      "deadline": "2026-06-15",
      "renewalDeadline": "2026-06-15",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Closed",
      "timingNote": "Full award application band. Continuation January 5–June 15.",
      "applicationPortal": "https://hopescholarshipwv.gov/Home/About/FAQ",
      "id": "wv-full",
      "programId": "wv-hope",
      "state": "West Virginia",
      "name": "Hope Scholarship",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "wv"
      ],
      "sourceUrls": [
        "https://hopescholarshipwv.gov/Home/About/FAQ"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#wv-full"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-06-16",
      "deadline": "2026-09-15",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Closed",
      "timingNote": "75% application band.",
      "applicationPortal": "https://hopescholarshipwv.gov/Home/About/FAQ",
      "id": "wv-75",
      "programId": "wv-hope",
      "state": "West Virginia",
      "name": "Hope Scholarship",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "wv"
      ],
      "sourceUrls": [
        "https://hopescholarshipwv.gov/Home/About/FAQ"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#wv-75"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-09-16",
      "deadline": "2026-11-30",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Applications open",
      "timingNote": "50% application band; expected $2,717.81. Approved NOI separately required before funding.",
      "applicationPortal": "https://hopescholarshipwv.gov/Home/About/FAQ",
      "id": "wv-50",
      "programId": "wv-hope",
      "state": "West Virginia",
      "name": "Hope Scholarship",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "wv"
      ],
      "sourceUrls": [
        "https://hopescholarshipwv.gov/Home/About/FAQ"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#wv-50"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-12-01",
      "deadline": "2027-02-28",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Upcoming",
      "timingNote": "25% application band; expected $1,358.91. Later applications receive no current-year award.",
      "applicationPortal": "https://hopescholarshipwv.gov/Home/About/FAQ",
      "id": "wv-25",
      "programId": "wv-hope",
      "state": "West Virginia",
      "name": "Hope Scholarship",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "wv"
      ],
      "sourceUrls": [
        "https://hopescholarshipwv.gov/Home/About/FAQ"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#wv-25"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-01-02",
      "deadline": "2026-03-31",
      "renewalDeadline": "2026-03-31",
      "lotteryDate": "Not located in this audit",
      "notification": "Award notifications began April 15, 2026.",
      "status": "Closed",
      "timingNote": "New applicants January 2; renewals opened December 15, 2025.",
      "applicationPortal": "https://www.revenue.alabama.gov/tax-policy/the-choose-act/",
      "id": "al-2026",
      "programId": "al-choose",
      "state": "Alabama",
      "name": "Creating Hope and Opportunity for Our Students’ Education (CHOOSE) Act",
      "type": "Refundable tax-credit ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "alcal",
        "aladmin"
      ],
      "sourceUrls": [
        "https://www.revenue.alabama.gov/wp-content/uploads/2025/11/CHOOSE-Act-Timeline-for-2026_2027-final.pdf",
        "https://classwallet.com/alchoose/"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#al-2026"
    },
    {
      "cycle": "2027–28",
      "opens": "2027-02-01",
      "deadline": "Not announced / cycle-specific deadline not verified",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Upcoming",
      "timingNote": "February 1 is the first Monday in February 2027, the next opening described by the current agency hub. Verify exact priority closing date in the forthcoming cycle.",
      "applicationPortal": "https://myportal.ncseaa.edu/",
      "id": "nc-os-2027",
      "programId": "nc-os",
      "state": "North Carolina",
      "name": "Opportunity Scholarship",
      "type": "Voucher",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "nc",
        "ncosapply"
      ],
      "sourceUrls": [
        "https://k12.ncseaa.edu/",
        "https://k12.ncseaa.edu/opportunity-scholarship/how-to-apply/"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#nc-os-2027"
    },
    {
      "cycle": "2027–28",
      "opens": "2027-02-01",
      "deadline": "Not announced / cycle-specific deadline not verified",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Upcoming",
      "timingNote": "February 1 is the first Monday in February 2027, the next opening described by the current agency hub. Verify exact priority closing date in the forthcoming cycle.",
      "applicationPortal": "https://myportal.ncseaa.edu/",
      "id": "nc-esa-2027",
      "programId": "nc-esa",
      "state": "North Carolina",
      "name": "Education Student Accounts (ESA+)",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "nc",
        "ncesaapply"
      ],
      "sourceUrls": [
        "https://k12.ncseaa.edu/",
        "https://k12.ncseaa.edu/the-education-student-accounts/how-to-apply/"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#nc-esa-2027"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-03-09",
      "deadline": "2026-06-01",
      "renewalDeadline": "2026-06-01",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Processing paused",
      "timingNote": "Regular deadline passed. Late submissions after June 29 are not being processed pending funding; submission is not an award.",
      "applicationPortal": "https://dese.ade.arkansas.gov/Offices/office-of-school-choice-and-parent-empowerment/education-freedom-accounts",
      "id": "ar-2026",
      "programId": "ar-efa",
      "state": "Arkansas",
      "name": "Education Freedom Accounts",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "ar"
      ],
      "sourceUrls": [
        "https://dese.ade.arkansas.gov/Offices/office-of-school-choice-and-parent-empowerment/education-freedom-accounts"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#ar-2026"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-02-01",
      "deadline": "2026-11-15",
      "renewalDeadline": "2026-04-30",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Applications open",
      "timingNote": "Step Up new-applicant calendar; separate late exceptions may apply. Renewal deadline was April 30.",
      "applicationPortal": "https://www.fldoe.org/schools/school-choice/k-12-scholarship-programs/fes/",
      "id": "fl-eo-2026",
      "programId": "fl-eo",
      "state": "Florida",
      "name": "Family Empowerment Scholarship for Educational Options (FES-EO)",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "flcal"
      ],
      "sourceUrls": [
        "https://www.stepupforstudents.org/faq/faqs-for-2026-27-scholarship-deadlines-and-payment-schedules/"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#fl-eo-2026"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-02-01",
      "deadline": "2026-11-15",
      "renewalDeadline": "2026-04-30",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Applications open",
      "timingNote": "Step Up new-applicant calendar; separate late exceptions may apply. Renewal deadline was April 30.",
      "applicationPortal": "https://www.fldoe.org/schools/school-choice/k-12-scholarship-programs/fes/",
      "id": "fl-ua-2026",
      "programId": "fl-ua",
      "state": "Florida",
      "name": "Family Empowerment Scholarship for Students with Unique Abilities (FES-UA)",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "flcal"
      ],
      "sourceUrls": [
        "https://www.stepupforstudents.org/faq/faqs-for-2026-27-scholarship-deadlines-and-payment-schedules/"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#fl-ua-2026"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-02-01",
      "deadline": "2026-04-30",
      "renewalDeadline": "2026-04-30",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Closed",
      "timingNote": "Step Up new and renewal PEP window.",
      "applicationPortal": "https://www.fldoe.org/schools/school-choice/k-12-scholarship-programs/ftc/",
      "id": "fl-pep-2026",
      "programId": "fl-pep",
      "state": "Florida",
      "name": "Personalized Education Program (PEP), Florida Tax Credit Scholarship",
      "type": "Tax-credit scholarship",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "flcal"
      ],
      "sourceUrls": [
        "https://www.stepupforstudents.org/faq/faqs-for-2026-27-scholarship-deadlines-and-payment-schedules/"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#fl-pep-2026"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-01-13",
      "deadline": "2026-02-06",
      "renewalDeadline": "2026-02-06",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Closed",
      "timingNote": "Closed 4 p.m. Central; renewal window began December 9, 2025.",
      "applicationPortal": "https://www.tn.gov/education/efs.html",
      "id": "tn-2026",
      "programId": "tn-efs",
      "state": "Tennessee",
      "name": "Education Freedom Scholarship (EFS)",
      "type": "Voucher",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "tncal"
      ],
      "sourceUrls": [
        "https://www.tn.gov/education/efs/applications.html"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#tn-2026"
    },
    {
      "cycle": "2026–27",
      "opens": "Not located in this audit",
      "deadline": "2026-08-06",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Closed",
      "timingNote": "Agency current-year application closure; first quarter disbursement reported for early September.",
      "applicationPortal": "https://edu.wyoming.gov/parents/education-savings-accounts/",
      "id": "wy-2026",
      "programId": "wy-sl",
      "state": "Wyoming",
      "name": "Steamboat Legacy Scholarship",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "wy"
      ],
      "sourceUrls": [
        "https://edu.wyoming.gov/parents/education-savings-accounts/"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#wy-2026"
    },
    {
      "cycle": "2026–27",
      "opens": "Rolling",
      "deadline": "Through February; exact day not specified",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "After completed application and supporting documents are verified.",
      "status": "Rolling",
      "timingNote": "Complete and verified by July 15 for full award. Apply through February for prorated funds; nonpriority applicants may waitlist if capacity full.",
      "applicationPortal": "https://nhefa.scholarshipfund.org",
      "id": "nh-rolling",
      "programId": "nh-efa",
      "state": "New Hampshire",
      "name": "Education Freedom Accounts",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "nh"
      ],
      "sourceUrls": [
        "https://nh.scholarshipfund.org/apply/nh-education-freedom-accounts/"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#nh-rolling"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-03-01",
      "deadline": "2026-03-16",
      "renewalDeadline": "2026-03-16",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Closed",
      "timingNote": "9 a.m. opening; 11:59 p.m. Central closing. New and returning families.",
      "applicationPortal": "https://doe.louisiana.gov/topic-pages/louisiana-school-choice/la-gator",
      "id": "la-2026",
      "programId": "la-gator",
      "state": "Louisiana",
      "name": "Louisiana Giving All True Opportunity to Rise (LA GATOR)",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "la"
      ],
      "sourceUrls": [
        "https://doe.louisiana.gov/topic-pages/louisiana-school-choice/la-gator"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#la-2026"
    },
    {
      "cycle": "2026–27",
      "opens": "Not located in this audit",
      "deadline": "Closed on reaching capacity; exact date not verified",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Enrollment capped",
      "timingNote": "15,000 statutory seats reached per current agency notice; no verified active waitlist claim.",
      "applicationPortal": "https://www.ed.sc.gov/newsroom/strategic-engagement/education-scholarship-trust-fund-program/",
      "id": "sc-cap",
      "programId": "sc-estf",
      "state": "South Carolina",
      "name": "Education Scholarship Trust Fund (ESTF)",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "sc"
      ],
      "sourceUrls": [
        "https://www.ed.sc.gov/newsroom/strategic-engagement/education-scholarship-trust-fund-program/"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#sc-cap"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-03-16",
      "deadline": "2026-06-15",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Closed",
      "timingNote": "Private-school application 9 a.m. opening / 11:59 p.m. closing. Separate homeschool tax-return process.",
      "applicationPortal": "https://www.oklahoma.gov/tax/individuals/parental-choice-tax-credit.html",
      "id": "ok-2026",
      "programId": "ok-pctc",
      "state": "Oklahoma",
      "name": "Parental Choice Tax Credit — private-school pathway",
      "type": "Refundable tax credit",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "okfaq"
      ],
      "sourceUrls": [
        "https://oklahoma.gov/tax/helpcenter/income-tax.html"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#ok-2026"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-08-01",
      "deadline": "2026-08-31",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Closed",
      "timingNote": "Student window; provider applications have separate dates.",
      "applicationPortal": "https://mygeorgiapromise.org/",
      "id": "ga-aug",
      "programId": "ga-promise",
      "state": "Georgia",
      "name": "Georgia Promise Scholarship",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "gacal",
        "gaadmin"
      ],
      "sourceUrls": [
        "https://mygeorgiapromise.org/wp-content/uploads/2025/12/2026-Promise-Scholarship-Application-Periods.pdf",
        "https://mygeorgiapromise.org/"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#ga-aug"
    },
    {
      "cycle": "2026–27",
      "opens": "2026-11-01",
      "deadline": "2026-11-30",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Upcoming",
      "timingNote": "Final announced 2026 student application window; October provider-school window is separate.",
      "applicationPortal": "https://mygeorgiapromise.org/",
      "id": "ga-nov",
      "programId": "ga-promise",
      "state": "Georgia",
      "name": "Georgia Promise Scholarship",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "gacal",
        "gaadmin"
      ],
      "sourceUrls": [
        "https://mygeorgiapromise.org/wp-content/uploads/2025/12/2026-Promise-Scholarship-Application-Periods.pdf",
        "https://mygeorgiapromise.org/"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#ga-nov"
    },
    {
      "cycle": "2026–27",
      "opens": "Not located in this audit",
      "deadline": "Not located in this audit",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Unknown",
      "timingNote": "Unknown/not verified in this audit",
      "applicationPortal": "https://schools.utah.gov/utahfitsallscholarship",
      "id": "ut-ufa-unresolved",
      "programId": "ut-ufa",
      "state": "Utah",
      "name": "Utah Fits All Scholarship",
      "type": "ESA",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "ut",
        "utcase"
      ],
      "sourceUrls": [
        "https://schools.utah.gov/utahfitsallscholarship",
        "https://attorneygeneral.utah.gov/utah-fits-all/"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#ut-ufa-unresolved"
    },
    {
      "cycle": "Tax-year / advance cycle",
      "opens": "Not located in this audit",
      "deadline": "Not located in this audit",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Unknown",
      "timingNote": "Tax-year and advance-payment cycles differ. Second-period advance payment by November 14, 2026 is a payment date, not an application deadline.",
      "applicationPortal": "https://myschoolchoice.idaho.gov/",
      "id": "id-pc-unresolved",
      "programId": "id-pc",
      "state": "Idaho",
      "name": "Parental Choice Tax Credit and Advance Payment",
      "type": "Refundable tax credit",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "id"
      ],
      "sourceUrls": [
        "https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/parental-choice-tax-credit-and-advance-payment/"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#id-pc-unresolved"
    },
    {
      "cycle": "2026–27",
      "opens": "Not located in this audit",
      "deadline": "Not located in this audit",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Unknown",
      "timingNote": "Unknown/not verified in this audit",
      "applicationPortal": "https://education.ohio.gov/Topics/Other-Resources/Scholarships/EdChoice-Expansion/EdChoice-Expansion-Resources",
      "id": "oh-ed-unresolved",
      "programId": "oh-ed",
      "state": "Ohio",
      "name": "EdChoice Expansion Scholarship",
      "type": "Voucher",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "oh"
      ],
      "sourceUrls": [
        "https://education.ohio.gov/Topics/Other-Resources/Scholarships/EdChoice-Expansion/EdChoice-Expansion-Resources"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#oh-ed-unresolved"
    },
    {
      "cycle": "2026–27",
      "opens": "Not located in this audit",
      "deadline": "Not located in this audit",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Unknown",
      "timingNote": "Apply through participating school; current family deadlines not verified.",
      "applicationPortal": "https://www.in.gov/doe/students/indiana-choice-scholarship-program/",
      "id": "in-choice-unresolved",
      "programId": "in-choice",
      "state": "Indiana",
      "name": "Choice Scholarship Program",
      "type": "Voucher",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "in"
      ],
      "sourceUrls": [
        "https://www.in.gov/doe/students/indiana-choice-scholarship-program/"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#in-choice-unresolved"
    },
    {
      "cycle": "2026–27",
      "opens": "Not located in this audit",
      "deadline": "Not located in this audit",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Unknown",
      "timingNote": "Organization-specific family calendars; business credit deadlines are not parent deadlines.",
      "applicationPortal": "https://www.pa.gov/agencies/revenue/business-tax-credits-and-economic-development-programs/business-tax-credits-and-incentives/educational-tax-credits",
      "id": "pa-eitc-unresolved",
      "programId": "pa-eitc",
      "state": "Pennsylvania",
      "name": "Educational Improvement Tax Credit — school scholarships",
      "type": "Tax-credit scholarship",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "pa"
      ],
      "sourceUrls": [
        "https://www.pa.gov/agencies/revenue/business-tax-credits-and-economic-development-programs/business-tax-credits-and-incentives/educational-tax-credits"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#pa-eitc-unresolved"
    },
    {
      "cycle": "2026–27",
      "opens": "Not located in this audit",
      "deadline": "Not located in this audit",
      "renewalDeadline": "Not located in this audit",
      "lotteryDate": "Not located in this audit",
      "notification": "Not located in this audit",
      "status": "Unknown",
      "timingNote": "Apply to approved scholarship organizations; no single statewide family deadline verified.",
      "applicationPortal": "https://www.pa.gov/agencies/revenue/business-tax-credits-and-economic-development-programs/business-tax-credits-and-incentives/educational-tax-credits",
      "id": "pa-ostc-unresolved",
      "programId": "pa-ostc",
      "state": "Pennsylvania",
      "name": "Opportunity Scholarship Tax Credit",
      "type": "Tax-credit scholarship",
      "baselineDate": "2026-10-10",
      "lastVerified": "2026-10-10",
      "datasetVersion": "18.1.0",
      "sources": [
        "pa",
        "paost"
      ],
      "sourceUrls": [
        "https://www.pa.gov/agencies/revenue/business-tax-credits-and-economic-development-programs/business-tax-credits-and-incentives/educational-tax-credits",
        "https://www.pa.gov/agencies/education/programs-and-services/schools/school-services/opportunity-scholarship-tax-credit-program"
      ],
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "trackerUrl": "https://worthfighting.org/education/school-choice/application-deadlines.html#pa-ostc-unresolved"
    }
  ],
  "cases": [
    {
      "id": "wy-degenfelder",
      "state": "Wyoming",
      "caseName": "Degenfelder v. Wyoming Education Association",
      "docket": "S-25-0203 and S-25-0204; 2026 WY 54",
      "court": "Wyoming Supreme Court",
      "program": "Steamboat Legacy Scholarship",
      "parties": "Superintendent Degenfelder, Treasurer and State; parent intervenors; Wyoming Education Association and individual parents/taxpayers.",
      "claims": "State constitutional public-education duties and limits on private appropriations/state aid.",
      "filingDate": "June 2025 underlying action; exact day not verified from reviewed opinion.",
      "posture": "Preliminary injunction reversed; remanded May 14, 2026.",
      "injunction": "District restriction on scholarship distributions reversed.",
      "appeal": "Consolidated interlocutory appeals decided; later remand docket not audited.",
      "relief": "Preliminary relief reversed for failure to demonstrate particularized irreparable harm; merits not finally resolved.",
      "scope": "Challenged K–12 provisions. Separate income-qualified preschool provisions were not challenged in this appeal.",
      "implementationEffect": "Opinion removes the reviewed preliminary barrier; agency subsequently lists 2026–27 applications and funding activity.",
      "latestFiling": "May 14, 2026 official Supreme Court opinion; not certified as the last docket event.",
      "nextDeadline": "Not located in this audit",
      "gap": "Post-remand proceedings and any later order not located.",
      "sources": [
        "wycase",
        "wy"
      ],
      "name": "Degenfelder v. Wyoming Education Association",
      "lastVerified": "2026-10-10",
      "baselineDate": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "sourceUrls": [
        "https://stwjbopinions.blob.core.usgovcloudapi.net/wsc-opinions/S-25-0203%200204%20Degenfelder%20v.%20WEA%20final.pdf",
        "https://edu.wyoming.gov/parents/education-savings-accounts/"
      ],
      "trackerUrl": "https://worthfighting.org/education/school-choice/litigation.html#wy-degenfelder"
    },
    {
      "id": "ut-fits-all",
      "state": "Utah",
      "caseName": "Utah Fits All constitutional challenge — exact caption not verified",
      "docket": "Not located in this audit",
      "court": "Third District Court; Utah Supreme Court interlocutory appeal reported by AG.",
      "program": "Utah Fits All Scholarship",
      "parties": "Utah officials and challengers; complete party list not verified.",
      "claims": "Legislative authority to fund nonpublic education and permitted use of income-tax revenue.",
      "filingDate": "Not located in this audit",
      "posture": "Agency/litigant account reports April 2025 adverse ruling and accepted interlocutory appeal.",
      "injunction": "Current operative order and stay not obtained.",
      "appeal": "AG reports Supreme Court permitted interlocutory appeal and state opening brief.",
      "relief": "Only the AG description reviewed; no independent court-order conclusion.",
      "scope": "Unknown without controlling order.",
      "implementationEffect": "State education page continues to direct families to administrator; this does not prove an appeal stays any ruling.",
      "latestFiling": "State opening brief described in AG announcement; filing date and underlying brief not obtained.",
      "nextDeadline": "Not located in this audit",
      "gap": "Obtain caption, docket, district ruling, appellate orders and current stay before treating litigation as a funding shutdown.",
      "sources": [
        "utcase",
        "ut"
      ],
      "name": "Utah Fits All constitutional challenge — exact caption not verified",
      "lastVerified": "2026-10-10",
      "baselineDate": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "sourceUrls": [
        "https://attorneygeneral.utah.gov/utah-fits-all/",
        "https://schools.utah.gov/utahfitsallscholarship"
      ],
      "trackerUrl": "https://worthfighting.org/education/school-choice/litigation.html#ut-fits-all"
    },
    {
      "id": "wv-expansion",
      "state": "West Virginia",
      "caseName": "Hope Scholarship universal-expansion challenge — caption not verified",
      "docket": "Not located in this audit",
      "court": "Court not identified in reviewed Treasury announcement.",
      "program": "Hope Scholarship",
      "parties": "Mingo County parents reported by Treasury; complete defendants/parties unverified.",
      "claims": "Challenge to universal expansion, as described by Treasury; exact pleaded claims not obtained.",
      "filingDate": "Exact filing date not verified; agency announcement September 8, 2026.",
      "posture": "Lawsuit reported; complaint and docket not obtained.",
      "injunction": "No order reviewed; not a verified injunction record.",
      "appeal": "Not located in this audit",
      "relief": "Not located in this audit",
      "scope": "Unknown without complaint/order.",
      "implementationEffect": "No shutdown inferred from lawsuit announcement; current agency calendar remains the application source.",
      "latestFiling": "September 8, 2026 Treasury statement is an announcement, not a filing.",
      "nextDeadline": "Not located in this audit",
      "gap": "Obtain complaint, case number, court and any order; agency is a party-position source.",
      "sources": [
        "wvcase",
        "wv"
      ],
      "name": "Hope Scholarship universal-expansion challenge — caption not verified",
      "lastVerified": "2026-10-10",
      "baselineDate": "2026-10-10",
      "datasetVersion": "18.1.0",
      "license": {
        "@type": "CreativeWork",
        "name": "Worth Fighting Dataset Terms",
        "url": "https://worthfighting.org/dataset-license"
      },
      "sourceUrls": [
        "https://wvtreasury.gov/About/Press-Releases/details/treasurer-pack-releases-statement-regarding-hope-scholarship-expansion-lawsuit",
        "https://hopescholarshipwv.gov/Home/About/FAQ"
      ],
      "trackerUrl": "https://worthfighting.org/education/school-choice/litigation.html#wv-expansion"
    }
  ],
  "states": [
    {
      "state": "Texas",
      "rank": 1,
      "reason": "New $1 billion launch, large application response, tiered lottery and IEP award differences.",
      "decision": "Publish",
      "path": "/education/school-choice/texas.html",
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "Iowa",
      "rank": 2,
      "reason": "Immediate October 15 half-year window; current rules and clear award/calendar evidence.",
      "decision": "Publish",
      "path": "/education/school-choice/iowa.html",
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "West Virginia",
      "rank": 3,
      "reason": "Universal expansion, prorated windows and September lawsuit announcement.",
      "decision": "Publish",
      "path": "/education/school-choice/west-virginia.html",
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "North Carolina",
      "rank": 4,
      "reason": "Two distinct programs, income-tier vouchers versus disability ESA; strong agency records.",
      "decision": "Publish",
      "path": "/education/school-choice/north-carolina.html",
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "Arizona",
      "rank": 5,
      "reason": "Mature universal model, rolling timing and distinct home-instruction legal status.",
      "decision": "Publish",
      "path": "/education/school-choice/arizona.html",
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "Alabama",
      "rank": 6,
      "reason": "Current income cap and future expansion; complete 2026–27 parent guide and law.",
      "decision": "Publish",
      "path": "/education/school-choice/alabama.html",
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "Florida",
      "rank": 7,
      "reason": "Large multi-pathway program; approaching November deadline; current award/cap audit incomplete.",
      "decision": "Database only",
      "path": null,
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "Georgia",
      "rank": 8,
      "reason": "November window and geographic eligibility; provider versus parent calendar matters.",
      "decision": "Database only",
      "path": null,
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "Tennessee",
      "rank": 9,
      "reason": "Expanded/new statewide scholarship; old/new deadline conflict resolved, cap/rules audit incomplete.",
      "decision": "Database only",
      "path": null,
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "South Carolina",
      "rank": 10,
      "reason": "Capacity reached and current provider list; litigation and current eligibility need deeper review.",
      "decision": "Database only",
      "path": null,
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "Arkansas",
      "rank": 11,
      "reason": "Universal phase with late-processing pause; funding/award gaps prevent deep page.",
      "decision": "Database only",
      "path": null,
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "Louisiana",
      "rank": 12,
      "reason": "Phased LA GATOR eligibility and short application window; annual funding uncertainty.",
      "decision": "Database only",
      "path": null,
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "Wyoming",
      "rank": 13,
      "reason": "Supreme Court injunction reversal and current reopening; later docket and fiscal data missing.",
      "decision": "Database only",
      "path": null,
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "Idaho",
      "rank": 14,
      "reason": "New refundable credit versus advance mechanics; tax-year calendar needs fuller reconciliation.",
      "decision": "Database only",
      "path": null,
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "New Hampshire",
      "rank": 15,
      "reason": "Expanded eligibility and rolling/prorated awards; exact cap and awards not extracted.",
      "decision": "Database only",
      "path": null,
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "Ohio",
      "rank": 16,
      "reason": "Recognizable EdChoice search intent and current agency library; award tables need extraction.",
      "decision": "Database only",
      "path": null,
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "Utah",
      "rank": 17,
      "reason": "Appeal and administrator change create demand; controlling order and current award not obtained.",
      "decision": "Database only",
      "path": null,
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "Oklahoma",
      "rank": 18,
      "reason": "Income-tiered refundable credit; distinct home/private processes; current fiscal data gaps.",
      "decision": "Database only",
      "path": null,
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "Indiana",
      "rank": 19,
      "reason": "Current-year school/award files available, but mixed-year text requires reconciliation.",
      "decision": "Database only",
      "path": null,
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    },
    {
      "state": "Pennsylvania",
      "rank": 20,
      "reason": "Useful tax-credit contrast; organization-level deadlines/awards too fragmented for state flagship.",
      "decision": "Database only",
      "path": null,
      "method": "Qualitative editorial priority; not measured search volume or a program-quality score.",
      "lastVerified": "2026-10-10"
    }
  ],
  "guides": [
    {
      "slug": "compare-esa-voucher-programs",
      "title": "How to Compare ESAs, Vouchers and Education Tax Credits",
      "intro": "Start with the legal funding model and the student's actual education plan. A headline award is only one part of the choice.",
      "sections": [
        [
          "Choose the correct program",
          "An ESA generally restricts an account to several educational uses. A voucher typically pays tuition at an eligible school. A tax-credit scholarship uses donations supported by business tax credits; a refundable family tax credit follows its own award and tax process. Alabama combines a tax-credit structure with an ESA, while Pennsylvania families apply to scholarship organizations. Program names alone do not settle the distinction."
        ],
        [
          "Compare like with like",
          "Select two to four records in the comparison tool. Match the school year, full-year versus partial-year award, permitted school setting and special eligibility category. Iowa's $4,074 spring award should not be compared as though it were its $8,148 full-year award. North Carolina's $17,000 ESA+ category is disability-specific."
        ],
        [
          "Separate access from funding",
          "Broad eligibility does not remove age, residency, application, capacity or school-admission rules. Texas uses funding priorities and a lottery when demand exceeds available money. A family may satisfy eligibility and still lack an award or a school place."
        ],
        [
          "Make a family decision checklist",
          "Ask the agency and school to confirm tuition, required fees, services, transportation, payment timing, assessment rules and the amount your family must pay. Save the written answers. This comparison is general program information, not a decision on any individual student's eligibility."
        ]
      ],
      "sources": [
        "tx",
        "ia",
        "ncesa",
        "al",
        "pa"
      ]
    },
    {
      "slug": "apply-and-document-checklist",
      "title": "How to Apply for an ESA: Documents and Official Portals",
      "intro": "Use the agency's current school-year instructions and complete the document checks before the deadline.",
      "sections": [
        [
          "Verify the official starting point",
          "Follow the agency source linked in the record, then its authorized application link. Some official programs use commercial platforms: Iowa uses Odyssey, North Carolina uses MyPortal and Alabama uses ClassWallet. A non-.gov address is not automatically fraudulent, but it should be traceable from the government program page."
        ],
        [
          "Gather the documents for your pathway",
          "Common requirements include age/identity, guardianship if relevant, current residency and income evidence where required for eligibility, priority or award size. Texas enhanced awards use qualifying district IEP evidence. NC ESA+ uses a public-school special-education eligibility determination; a 504 plan alone is not sufficient. Do not assume these documents are interchangeable."
        ],
        [
          "Check the cycle and save confirmation",
          "Record whether you are applying as a new participant or renewing. Submit the complete application, retain its confirmation and monitor requests for missing documents. Arizona's 30-day award-letter period begins with a completed application and required evidence. New Hampshire awards depend on completion and verification, not merely starting a form."
        ],
        [
          "Finish enrollment and funding steps",
          "Scholarship approval and school admission are separate. Iowa has school-selection/payment requirements after the application window. West Virginia requires an approved notice of intent before funding. Keep copies of all program agreements; do not upload identity or financial documents to a third-party tracker."
        ]
      ],
      "sources": [
        "azadmin",
        "txguide",
        "ncesa",
        "ia",
        "wv",
        "nh",
        "alguide"
      ]
    },
    {
      "slug": "payments-reimbursements-eligible-expenses",
      "title": "ESA Payments, Reimbursements and Eligible Expenses",
      "intro": "Approval for an account does not approve every purchase. Check the expense, provider and payment method before committing money.",
      "sections": [
        [
          "Check three permissions",
          "First confirm the item or service is allowed. Next check that the school or provider meets the program's approval requirements. Finally confirm whether you must use a marketplace, direct payment or an allowed reimbursement process. An eligible type of expense can still fail a provider or payment-method rule."
        ],
        [
          "Do not assume reimbursement",
          "Iowa's published process directs purchases through Odyssey and does not reimburse purchases made outside that process. Arizona law permits reimbursement of allowed expenses, with program documentation requirements. Oklahoma's private-school tax-credit checks go to schools for the taxpayer's tuition payment process. These are different systems."
        ],
        [
          "Read the category limits",
          "Texas limits hardware/software to 10% of an award. Alabama reviews invoices and may reject unreasonable or suspected fraudulent charges. NC ESA+ requires at least $500 of core-academic eligible spending; newly allowed art/music tutoring does not count toward that core minimum."
        ],
        [
          "Keep an audit trail",
          "Retain invoices, proof of payment, provider information, student connection and any prior approval. Idaho explicitly requires paid invoices/receipts and transportation logs, with advance reconciliation and repayment of unsupported spending. Return refunds to the appropriate account; do not treat scholarship money as unrestricted household cash."
        ],
        [
          "Ask before a disputed purchase",
          "Use the administrator's written support or appeal process. A rejected expense does not automatically prove fraud, and a listing in a marketplace does not replace the current program agreement. Arizona provides an administrative appeal route for expense and account decisions."
        ]
      ],
      "sources": [
        "ia",
        "iaexpense",
        "azadmin",
        "txfaq",
        "alguide",
        "ncesarules",
        "ok",
        "id"
      ]
    },
    {
      "slug": "renewals-lotteries-waitlists",
      "title": "ESA Renewals, Lotteries, Waitlists and Partial-Year Awards",
      "intro": "Keep four dates separate: applying, renewing, receiving an award and receiving spendable funds.",
      "sections": [
        [
          "Renewal is its own process",
          "A returning student may have priority but still need an annual agreement, residency proof or academic evidence. West Virginia calls this continuation and requires documents by its published deadline. Iowa requires an annual application. Florida's Step Up renewal deadline is earlier than its November new-applicant deadline."
        ],
        [
          "Lottery is not school admission",
          "Texas uses priority tiers and a lottery when applications exceed funds. North Carolina Opportunity Scholarship prioritizes renewals and uses income-tier ordering for new awards. Separately, the school decides admission under its own applicable policies."
        ],
        [
          "Read the exact waiting status",
          "A waitlist is not an award, and a paused processing queue is not necessarily an active funded waitlist. Arkansas says late applications after June 29 are not processed pending funding. New Hampshire describes possible waitlisting when nonpriority capacity is full; that is not proof every applicant is currently waitlisted."
        ],
        [
          "Late entry can change the amount",
          "West Virginia's calendar reduces the share of the annual award in successive bands. Iowa's new October–November application window is a half-year award. Arizona accepts applications year-round, but completed applications after March 31 begin funding on or after the next July 1."
        ],
        [
          "Confirm the next cycle",
          "An interest list is not an application and a provider registration window is not a family window. Recheck the official page before withdrawing from a school, paying nonrefundable deposits or relying on anticipated funds."
        ]
      ],
      "sources": [
        "wv",
        "wvcontinue",
        "ia",
        "flcal",
        "tx",
        "ncosapply",
        "ar",
        "nh",
        "azadmin",
        "gaadmin"
      ]
    },
    {
      "slug": "private-school-provider-questions",
      "title": "Questions to Ask an ESA Private School or Provider",
      "intro": "Use these questions to turn an award notice into a workable education plan.",
      "sections": [
        [
          "Confirm approval and admission",
          "Is the school currently participating for this program and year? Is the particular service approved? Does the school have a place for the student? Texas and Iowa have different school-approval/accreditation requirements, so approval in one state or program is not enough."
        ],
        [
          "Request the full cost and payment schedule",
          "Ask for tuition, required fees, deposits, refund terms, transport and any cost above the award. Ask when the school expects payment relative to account installments. West Virginia prohibits a provider from charging extra simply because a student receives Hope funds."
        ],
        [
          "Ask about services and assessments",
          "Ask what services the school will provide, how progress is measured and who receives results. Alabama participating schools have assessment and reporting duties with a specified disability exception. West Virginia IIP families may use the statutory testing or certified-teacher review pathway. A scholarship does not itself promise the same services as a student's public-school plan."
        ],
        [
          "Check receipts, safety and exit terms",
          "Request itemized receipts and written refund procedures. Verify credentials and background-check requirements applicable to the provider. Ask what happens if the student withdraws, the school closes or an account is suspended. Keep the current parent agreement and the school's terms together."
        ],
        [
          "Use related rights resources",
          "School-choice funding is separate from student-record access, privacy and religious-liberty questions. Read the site's parental-notification and student-privacy tracker for those distinct issues; confirm the law governing the student's actual school setting."
        ]
      ],
      "sources": [
        "txfaq",
        "iarule",
        "wvprovider",
        "allaw",
        "wvcontinue"
      ]
    },
    {
      "slug": "verify-portals-avoid-scams",
      "title": "How to Verify Scholarship Portals and Avoid ESA Scams",
      "intro": "Start from the administering agency and verify the destination before sharing documents or money.",
      "sections": [
        [
          "Trace the link from the agency",
          "Use this tracker's source library to open the government's program page. Follow its named administrator link and compare the displayed destination carefully. Iowa links Odyssey and Florida identifies approved scholarship funding organizations. Search advertisements and unsolicited messages are not proof of authorization."
        ],
        [
          "Check the type of form",
          "A family application, renewal, interest list, school registration and provider application serve different purposes. Georgia's October provider window does not replace its November family window. Texas's next-year interest list does not secure an award."
        ],
        [
          "Protect documents and account access",
          "Use the program's designated upload channel. Do not send identity, tax, disability or bank records to someone who contacted you without independently verifying their role. Never share account passwords or one-time security codes with an applicant-recruitment service."
        ],
        [
          "Be skeptical of guarantees",
          "Eligibility, award selection and private-school admission are separate. A promise of guaranteed scholarship money regardless of funding limits conflicts with the conditional processes described by many agencies. Ask the agency directly about any claimed required fee or payment request before proceeding."
        ],
        [
          "Keep records and report concerns",
          "Save suspicious messages and the address of the claimed portal. Contact the agency using contact details reached independently through its official site. Do not use the suspicious message's reply link as the only verification route. The practical precautions here are editorial guidance grounded in the official application workflows, not a claim that a named program has experienced fraud."
        ]
      ],
      "sources": [
        "ia",
        "fl",
        "gaadmin",
        "tx",
        "id"
      ]
    }
  ],
  "fields": {
    "programs": [
      "statutoryName",
      "authority",
      "enactedStatus",
      "enactmentDate",
      "effectiveDate",
      "launch",
      "operatingStatus",
      "eligibilityModel",
      "eligibleGroups",
      "income",
      "disability",
      "priorPublic",
      "kindergarten",
      "homeschool",
      "privateTuition",
      "award",
      "formula",
      "maximumAward",
      "eligibleExpenses",
      "prohibitedExpenses",
      "rollover",
      "applicationTiming",
      "renewal",
      "enrollmentCap",
      "funding",
      "selection",
      "agency",
      "platform",
      "schoolRequirements",
      "providerRequirements",
      "testing",
      "audit",
      "documents",
      "residency",
      "misuse",
      "litigation",
      "orderScope",
      "latestUpdate",
      "enrollmentData",
      "expenditureData",
      "gap"
    ],
    "deadlines": [
      "cycle",
      "opens",
      "deadline",
      "renewalDeadline",
      "lotteryDate",
      "notification",
      "status",
      "timingNote",
      "applicationPortal"
    ],
    "cases": [
      "caseName",
      "docket",
      "court",
      "program",
      "parties",
      "claims",
      "filingDate",
      "posture",
      "injunction",
      "appeal",
      "relief",
      "scope",
      "implementationEffect",
      "latestFiling",
      "nextDeadline",
      "gap"
    ]
  }
}