Worth Fighting · Education & parental rights

School Choice Program Database: ESAs, Vouchers and Tax Credits

Research baseline: October 10, 2026 · Version 18.1.0 · Selected-state audit

Search 24 programs in 20 audited states. Open a record for eligibility, expenses, calendar, oversight and source documents. These are selected programs; a missing state or program is not evidence that no program exists.

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State

Program type

Eligibility model

24 records

Texas — Texas Education Freedom Accounts (TEFA)Operating

Official program name: Texas Education Freedom Accounts (TEFA)
Statute / law / rule: SB 2 (89th Legislature), Education Code Chapter 29, Subchapter J
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: 2026–27
Operating status: Operating
Eligibility model: Broad eligibility; priority tiers and limited funding
Eligible student groups: Texas-resident children eligible for public school; lawful-presence requirements. Pre-K has additional eligibility conditions.
Income rule: No general ceiling. Priority tiers: disability and ≤500% FPL; ≤200% FPL; >200–500% FPL; >500% FPL.
Disability rule: Priority and enhanced award are different tests. Higher private-school award depends on a qualifying district IEP.
Prior-public attendance: Not generally required; prior public attendance affects the highest-income allocation.
Kindergarten rule: Public-school age eligibility; see state age and residency rules.
Home education: Permitted under the $2,000 other-education category; not the private-school award.
Private-school tuition: Yes, at approved participating private schools.
Current award: 2026–27: $10,474 private school; up to $30,000 with qualifying IEP; $2,000 other education.
Award formula: Private-school base equals 85% of the specified average state/local public-school funding measure. IEP category uses the applicable disability formula.
Maximum award: $30,000 for eligible private-school students with qualifying IEP; not a universal amount.
Approved uses: Approved tuition, curricula, texts, tutoring, assessments, transportation and therapies; hardware/software limited to 10% of award; private-school meals under program rules.
Restrictions / prohibited uses: 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.
Application timing: 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.
Enrollment cap: Funding-limited; >500% FPL group limited to 20% of available allocation.
Funding / appropriation: $1 billion initial authorization/appropriation ceiling for the biennium ending August 31, 2027; not expenditure.
Lottery / waitlist / priorities: Lottery within statutory priority groups when demand exceeds funding; public-school attendance priority within highest-income tier.
Administrator: Texas Comptroller of Public Accounts
Account / payment platform: Odyssey; private-school installments 25% July 1, 25% October 1, 50% February 1; other-education funds 100% July 1.
Participating-school rules: Recognized accreditation, at least two years of operation, participation approval and annual assessments in grades 3–12.
Provider rules: Approval by the program administrator; eligible service and provider must both qualify.
Assessment requirements: Participating private schools administer a nationally norm-referenced assessment annually in grades 3–12.
Audit / reporting: Annual independent program audit plus state-auditor oversight.
Parent 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 controls: Purchases reviewed through approved accounts; improper expenditures subject to enforcement and recovery under SB 2.
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: Official home page reports more than 274,000 applications and more than 100,000 awards for the inaugural cycle.
Enrollment / award data: More than 100,000 awards reported on the current program home page; awards are not verified enrollment.
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: 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.

Official evidence for this record

Texas Education Freedom Accounts — current program — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
TEFA family guidance — Agency FAQ. 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. Checked 2026-10-10.
Texas SB 2 enrolled text — Enacted session law. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
TEFA parent application guide — Agency application guide. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Iowa — Students First Education Savings AccountsOperating

Official program name: Students First Education Savings Accounts
Statute / law / rule: Students First Act (HF 68, 2023); 281 IAC Chapter 20; HF 2754 adds the 2026 half-year window.
Enacted status: Enacted
Enactment date: HF 68 signed January 24, 2023; half-year change signed May 12, 2026.
Effective date: Unknown/not verified in this audit
Launch / expansion: 2023–24; full income expansion from 2025–26.
Operating status: Operating
Eligibility model: Broad eligibility; accredited nonpublic enrollment required
Eligible student groups: Resident K–12 students enrolled full-time at an accredited Iowa nonpublic school.
Income rule: No income ceiling for 2026–27.
Disability rule: Not required for eligibility; disability does not create a separate award in this record.
Prior-public attendance: Not required in the current universal phase.
Kindergarten rule: Eligible when state kindergarten requirements are met.
Home education: Home-only instruction does not qualify. A former homeschool student may enroll full-time at an accredited nonpublic school.
Private-school tuition: Yes; tuition and required fees must be paid before other eligible expenses.
Current award: $8,148 full 2026–27 year; $4,074 spring half-year.
Award formula: Annual per-pupil amount published by the department; half-year is 50%.
Maximum award: $8,148 full-year award for this cycle.
Approved uses: Tuition first, then approved materials, tutoring, educational technology, assessments and qualified therapies through Odyssey.
Restrictions / prohibited uses: 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.
Application timing: Full-year April 16–June 30, 2026. Half-year October 15–November 15, 2026.
Renewal: Annual application required; same full-year window.
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Iowa Department of Education
Account / payment platform: Odyssey
Participating-school rules: Iowa-accredited nonpublic school; full-time means at least 75% of the full-time schedule under the rule.
Provider rules: Odyssey-approved purchase route and applicable professional credentials for therapy/tutoring.
Assessment requirements: Accredited nonpublic-school rules apply; exact assessment obligations not separately extracted in this audit.
Audit / reporting: Cross-agency eligibility checks; improper payments recoverable; written appeal within 30 days under Chapter 20.
Parent 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 controls: Department may recover improperly spent funds; administrative appeal available.
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: October 2026 agency update opens the new spring-only window October 15.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Current appropriation, actual enrollment/expenditure and detailed school assessment provisions need separate verification.

Official evidence for this record

Iowa Students First ESA — current calendar and guidance — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Iowa Administrative Code 281—Chapter 20 — Administrative rule. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Iowa ESA eligible expenses guidance — Agency expense guide. May 25, 2023 document remains linked from current agency page; read with the current program instructions. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

West Virginia — Hope ScholarshipOperating

Official program name: Hope Scholarship
Statute / law / rule: West Virginia Code Chapter 18, Article 31; continuation §18-31-8, audits §18-31-10, providers §18-31-11.
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Universal eligibility begins July 1, 2026.
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Broad eligibility; age, residency and participation rules remain
Eligible student groups: Resident public-school-eligible K–12 students, including existing private-school and home-education students in 2026–27.
Income rule: No income ceiling in universal phase.
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Prior-public attendance restriction removed for universal 2026–27 eligibility.
Kindergarten rule: Public-school kindergarten eligibility rules apply.
Home education: Permitted through an individualized instructional program (IIP), a distinct compulsory-attendance exemption.
Private-school tuition: Yes, at participating schools.
Current award: Expected full 2026–27 award $5,435.62; later applications receive 75%, 50% or 25%.
Award formula: Prior-year state aid per public-school pupil; current FAQ labels the annual figure expected.
Maximum award: $5,435.62 expected full-year amount; later entry prorated.
Approved uses: Participating-school tuition, approved IIP curricula, tutoring, educational services and other expenses under §18-31-7.
Restrictions / prohibited uses: 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.
Application timing: 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.
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Hope Scholarship Board / West Virginia State Treasurer
Account / payment platform: Use the official Hope portal linked from the agency site; quarterly disbursements.
Participating-school rules: Participation notice, annual enrollment notice to county superintendent and applicable nonpublic-school requirements.
Provider rules: Receipts, criminal background checks, nondiscrimination certification; no participation-based tuition surcharge.
Assessment requirements: 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 / reporting: Random account and provider audits; suspension/removal process with appeal rights.
Parent documents: Residency, parent agreement, WVEIS student number and approved notice of intent (NOI) before funding.
Residency: Continued West Virginia residency verified annually.
Misuse controls: 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.
Verified order scope: Unknown. The announcement is not an injunction and does not establish a halt to applications.
Latest reviewed update: Universal 2026–27 implementation; current 50% application band ends November 30.
Enrollment / award data: Treasury March 3 release reports more than 14,600 participants for 2025–26; not a 2026–27 count.
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: 2026–27 final award confirmation, enacted budget totals, actual expenditure and expansion lawsuit docket/order remain open research items.

Official evidence for this record

West Virginia Hope Scholarship FAQ — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
West Virginia Hope Scholarship calendar — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
West Virginia Code Chapter 18 Article 31 — Current statute. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Hope Scholarship continuation §18-31-8 — Current statute. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Hope Scholarship audits §18-31-10 — Current statute. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Hope Scholarship providers §18-31-11 — Current statute. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Treasury: universal Hope eligibility begins — Agency release. March 3, 2026. Enrollment numbers describe 2025–26; do not treat them as 2026–27 enrollment. Checked 2026-10-10.
Treasurer statement on Hope expansion lawsuit — Agency / litigant statement. September 8, 2026 announcement only. Complaint, docket and any order were not located in this audit. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Alabama — Creating Hope and Opportunity for Our Students’ Education (CHOOSE) ActOperating

Official program name: Creating Hope and Opportunity for Our Students’ Education (CHOOSE) Act
Statute / law / rule: 2024 CHOOSE Act, HB129 enrolled; administered through refundable income-tax-credit ESAs.
Enacted status: Enacted
Enactment date: March 7, 2024
Effective date: Unknown/not verified in this audit
Launch / expansion: 2025–26
Operating status: Operating
Eligibility model: Income-targeted in 2026–27; broader eligibility scheduled for 2027–28
Eligible student groups: Alabama resident K5–12 students within the current income threshold.
Income rule: 2026–27 household income ≤300% FPL using 2025 income. No general income ceiling scheduled for 2027–28.
Disability rule: 2026–27 first 500 awards prioritize special-needs students; siblings receive priority under the agency sequence.
Prior-public attendance: Current guide permits private-school and home-education pathways; no general prior-public requirement identified.
Kindergarten rule: K5 eligibility required.
Home education: Up to $2,000 per child; $4,000 maximum per family for home education.
Private-school tuition: Up to $7,000 per student at a participating school.
Current award: $7,000 participating-school award; $2,000 home education per student, capped at $4,000 per family.
Award formula: Distinct statutory school and home-education amounts; actual use limited to approved expenses.
Maximum award: $7,000 per participating-school student.
Approved uses: Approved tuition, curricula, textbooks, tutoring, therapies, assessments, education software and approved online instruction.
Restrictions / prohibited uses: Only current approved expenses; ALDOR reviews invoices and may reject unreasonable or suspected fraudulent charges.
Rollover: Unknown/not verified in this audit
Application timing: Renewals opened December 15, 2025; new applications January 2, 2026; both closed March 31, 2026.
Renewal: Annual renewal; 2026–27 renewal deadline March 31.
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: 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.
Administrator: Alabama Department of Revenue (ALDOR)
Account / payment platform: ClassWallet
Participating-school rules: Health/safety compliance, occupancy permit where required, child-protection compliance and financial statements or surety bond.
Provider rules: ALDOR approval; participating provider status is distinct from expense eligibility.
Assessment requirements: 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 / reporting: ALDOR expense/invoice review; school financial assurance and reporting; suspension or disqualification for failures.
Parent documents: Student identity/age, Alabama residency and 2025 household income evidence; current renewal records.
Residency: Alabama resident student.
Misuse controls: Department may reject invoices and suspend or disqualify noncompliant providers/schools.
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: 2026–27 parent window closed March 31; awards began April 15.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Effective date, current appropriated balance, final awards/enrollment, expenditure and rollover treatment remain unverified.

Official evidence for this record

Alabama Department of Revenue — CHOOSE Act — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
CHOOSE Act designated administrator — Designated administrator guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
CHOOSE Act 2026–27 parent guide — Current program handbook. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Alabama HB129 enrolled / CHOOSE Act — Enacted session law. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
CHOOSE Act 2026–27 application timeline — Agency calendar. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

North Carolina — Opportunity ScholarshipOperating

Official program name: Opportunity Scholarship
Statute / law / rule: Unknown/not verified in this audit
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Broad eligibility; income-tiered awards and funding priorities
Eligible student groups: NC-resident K–12 students attending an eligible registered private school.
Income rule: No income ceiling; household income sets one of four award tiers.
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: At least age five by August 31.
Home education: Home-only instruction is not this tuition scholarship pathway.
Private-school tuition: Yes; required tuition and fees at a registered Direct Payment School.
Current award: 2026–27 maxima: tier 1 $7,942; tier 2 $7,148; tier 3 $4,766; tier 4 $3,574.
Award formula: Income tiers and household size using 2025 income; capped by eligible tuition/fees.
Maximum award: $7,942 for tier 1 in 2026–27.
Approved uses: Required private-school tuition and fees.
Restrictions / prohibited uses: Not a general-purpose account for home supplies or unrelated family spending.
Rollover: Unknown/not verified in this audit
Application timing: 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.
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Renewals first; new priority-window applicants selected by lottery with income-tier ordering and available funds.
Administrator: North Carolina State Education Assistance Authority (NCSEAA)
Account / payment platform: MyPortal; school payment process
Participating-school rules: Registered Direct Payment School; fall enrollment requirement by October 1.
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: Unknown/not verified in this audit
Parent documents: Identity, residency, school enrollment and income information for the applicable award tier.
Residency: North Carolina residency required.
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: Agency hub announces next application cycle for the first Monday in February.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Current appropriation, testing/audit statute text, final enrollment/expenditure and exact 2026–27 application deadline not fully reconciled.

Official evidence for this record

NCSEAA K–12 program hub — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
NC Opportunity Scholarship — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Opportunity Scholarship application instructions — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Opportunity Scholarship 2026–27 award tiers — Agency award schedule. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
NCSEAA statutes, policies and rules library — Agency legal-source index. Legal-source index reviewed; exact current statutory sections are a follow-up gap. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

North Carolina — Education Student Accounts (ESA+)Operating

Official program name: Education Student Accounts (ESA+)
Statute / law / rule: Unknown/not verified in this audit
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Disability-targeted
Eligible student groups: Eligible NC students with a public-school eligibility determination for special education made within the past three years.
Income rule: No income threshold identified in the reviewed ESA+ eligibility guidance.
Disability rule: NC public-school eligibility determination required; a 504 plan alone does not qualify. An IEP itself is not the specified eligibility document.
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: Permitted, including eligible home/private/co-enrollment arrangements.
Private-school tuition: Yes at approved schools, subject to the relevant payment arrangement.
Current award: $9,000 base; $17,000 for designated disabilities.
Award formula: Disability category determines base or higher award.
Maximum award: $17,000 annual award for designated disabilities.
Approved uses: Approved tuition, therapies, tutoring, curricula and technology; art/music tutoring added for fall 2026 subject to category rules.
Restrictions / prohibited uses: 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.
Application timing: 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.
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: NCSEAA
Account / payment platform: MyPortal application / ClassWallet expenses
Participating-school rules: Use participating schools/providers; private-school admission is separate from scholarship eligibility.
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: At least $500 in annual eligible core-academic spending; purchase documentation and program account review.
Parent documents: Public-school special-education determination, residency, parent agreement and applicable local-school release.
Residency: North Carolina residency required.
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: Fall 2026 art/music tutoring change does not count toward the $500 core spending minimum.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Current appropriation, exact cycle deadline, current selection mechanics and complete testing/provider standards require follow-up.

Official evidence for this record

NCSEAA K–12 program hub — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
NC Education Student Accounts (ESA+) — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
ESA+ application instructions — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
ESA+ rules and requirements — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
NCSEAA statutes, policies and rules library — Agency legal-source index. Legal-source index reviewed; exact current statutory sections are a follow-up gap. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Arizona — Empowerment Scholarship AccountsOperating

Official program name: Empowerment Scholarship Accounts
Statute / law / rule: Arizona Revised Statutes §§15-2402 and 15-2403.
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Broad eligibility; distinct disability categories
Eligible student groups: Arizona-resident K–12 students; disability preschool pathway has additional requirements.
Income rule: No income ceiling in the universal pathway.
Disability rule: Not required for universal K–12 eligibility; documentation needed for disability-related eligibility/funding.
Prior-public attendance: Not required for universal eligibility; some specific categories have separate attendance rules.
Kindergarten rule: Age five by January 1 of the contract year.
Home education: Home instruction permitted under an ESA agreement; legally distinct from the homeschool-affidavit exemption. Do not file a homeschool affidavit for an ESA student.
Private-school tuition: Yes at a qualified school.
Current award: Student-specific; no single statewide flat award verified.
Award formula: 90% of the statutory base support plus applicable additional assistance calculated as if enrolled in a charter school.
Maximum award: Unknown/not verified in this audit
Approved uses: Qualified tuition, curricula, texts, tutoring, online learning, exams, approved technology and disability therapies under §15-2402.
Restrictions / prohibited uses: 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.
Application timing: 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.
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Arizona Department of Education; State Treasurer handles account funds.
Account / payment platform: Apply through the official ESA portal; current payment procedures should be checked against the handbook.
Participating-school rules: Qualified-school requirements under statute, including fingerprint clearance for staff as specified.
Provider rules: Tutoring and professional-service qualifications vary by expense category.
Assessment requirements: No separate universal assessment requirement verified in the reviewed sections; this is not a claim that no other obligation applies.
Audit / reporting: Annual and risk-based/random account reviews; administrative decisions appealable to State Board of Education.
Parent documents: Birth certificate/guardianship and current residency documents; additional disability evidence when applicable.
Residency: Parent and student must be Arizona residents.
Misuse controls: Suspension with notice and corrective-response period; potential removal, recovery and fraud referral; statutory appeal rights.
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: Department accepting 2026–27 applications; completed applications processed within statutory 30-day period.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Current award estimates, full 2026–27 handbook, fiscal/enrollment totals and current court docket coverage remain unverified.

Official evidence for this record

Arizona ESA eligibility — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Arizona Revised Statutes §15-2402 — Current statute. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Arizona Revised Statutes §15-2403 — Current statute. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Arizona ESA handbook library — Agency document library. Library reviewed; linked 2025–26 PDF returned 403 to the research reader. It is not represented as a verified 2026–27 handbook. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Arkansas — Education Freedom AccountsOperating; late-application processing paused

Official program name: Education Freedom Accounts
Statute / law / rule: Unknown/not verified in this audit
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating; late-application processing paused
Eligibility model: Broad K–12 eligibility
Eligible student groups: Arkansas K–12 students under current EFA rules; private-school and home-education uses.
Income rule: Unknown/not verified in this audit
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: Permitted subject to EFA requirements.
Private-school tuition: Yes at participating schools.
Current award: Unknown/not verified in this audit
Award formula: Unknown/not verified in this audit
Maximum award: Unknown/not verified in this audit
Approved uses: Approved private tuition, home curricula, tutoring and therapies.
Restrictions / prohibited uses: Unknown/not verified in this audit
Rollover: Unknown/not verified in this audit
Application timing: 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.
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Arkansas Department of Education, Office of School Choice and Parent Empowerment
Account / payment platform: Unknown/not verified in this audit
Participating-school rules: Unknown/not verified in this audit
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: Unknown/not verified in this audit
Parent documents: Unknown/not verified in this audit
Residency: Unknown/not verified in this audit
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: Current agency notice separates submission from processing of late applications.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Current award, appropriation, testing/audit rules and restart date not verified; no assumption of a funded waitlist.

Official evidence for this record

Arkansas Education Freedom Accounts — Agency program guidance. 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. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Florida — Family Empowerment Scholarship for Educational Options (FES-EO)Operating

Official program name: Family Empowerment Scholarship for Educational Options (FES-EO)
Statute / law / rule: Unknown/not verified in this audit
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Broad K–12 eligibility
Eligible student groups: Florida K–12 students selecting the participating-private-school pathway.
Income rule: Unknown/not verified in this audit
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: Use the separate PEP pathway for eligible personalized education; do not treat FES-EO as a home-only award.
Private-school tuition: Yes.
Current award: Unknown/not verified in this audit
Award formula: Unknown/not verified in this audit
Maximum award: Unknown/not verified in this audit
Approved uses: Private-school scholarship pathway; consult current SFO purchasing rules for any other approved use.
Restrictions / prohibited uses: Unknown/not verified in this audit
Rollover: Unknown/not verified in this audit
Application timing: Step Up 2026–27 new applications February 1–November 15; renewals February 1–April 30.
Renewal: Annual SFO renewal.
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Florida Department of Education / approved scholarship funding organizations
Account / payment platform: Approved SFO; Step Up For Students or AAA Scholarship Foundation.
Participating-school rules: Unknown/not verified in this audit
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: Unknown/not verified in this audit
Parent documents: Unknown/not verified in this audit
Residency: Unknown/not verified in this audit
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: Current agency page directs applicants to approved SFOs.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: 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.

Official evidence for this record

Florida Family Empowerment Scholarship — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Step Up 2026–27 deadlines and payment schedules — Designated administrator calendar. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Florida — Family Empowerment Scholarship for Students with Unique Abilities (FES-UA)Operating

Official program name: Family Empowerment Scholarship for Students with Unique Abilities (FES-UA)
Statute / law / rule: Unknown/not verified in this audit
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Disability-targeted
Eligible student groups: Eligible students with disabilities, including children as young as three.
Income rule: Unknown/not verified in this audit
Disability rule: Qualifying disability required under FES-UA rules.
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: Customized education outside full-time public school permitted subject to FES-UA rules.
Private-school tuition: Yes.
Current award: Unknown/not verified in this audit
Award formula: Unknown/not verified in this audit
Maximum award: Unknown/not verified in this audit
Approved uses: Tuition, online learning, tutoring, college expenses and approved customized services/materials.
Restrictions / prohibited uses: Unknown/not verified in this audit
Rollover: Unknown/not verified in this audit
Application timing: Step Up new applications February 1–November 15, 2026; renewals closed April 30.
Renewal: Annual SFO renewal.
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Florida Department of Education / approved SFOs
Account / payment platform: Approved SFO account
Participating-school rules: Unknown/not verified in this audit
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: Unknown/not verified in this audit
Parent documents: Unknown/not verified in this audit
Residency: Unknown/not verified in this audit
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: Operating disability ESA; application window differs from PEP.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Award depends on student-specific funding factors; exact 2026–27 amount, capacity and disability documentation standards not fully audited.

Official evidence for this record

Florida Family Empowerment Scholarship — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Step Up 2026–27 deadlines and payment schedules — Designated administrator calendar. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Florida — Personalized Education Program (PEP), Florida Tax Credit ScholarshipOperating

Official program name: Personalized Education Program (PEP), Florida Tax Credit Scholarship
Statute / law / rule: Unknown/not verified in this audit
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Broad eligibility with program-specific capacity rules
Eligible student groups: Eligible Florida students using the PEP personalized-learning pathway.
Income rule: Unknown/not verified in this audit
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: PEP is a distinct statutory education option, not interchangeable with traditional registered home education.
Private-school tuition: Full-time private-school attendance is a different scholarship pathway.
Current award: Unknown/not verified in this audit
Award formula: Unknown/not verified in this audit
Maximum award: Unknown/not verified in this audit
Approved uses: Unknown/not verified in this audit
Restrictions / prohibited uses: Unknown/not verified in this audit
Rollover: Unknown/not verified in this audit
Application timing: Step Up new and renewing PEP applications February 1–April 30, 2026.
Renewal: Annual renewal.
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Florida Department of Education / approved SFOs
Account / payment platform: Unknown/not verified in this audit
Participating-school rules: Unknown/not verified in this audit
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: Unknown/not verified in this audit
Parent documents: Unknown/not verified in this audit
Residency: Unknown/not verified in this audit
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: 2026–27 regular PEP window closed.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Current award, learning-plan/testing requirements and cap not fully extracted. This audit does not separately cover the general FTC private-school scholarship.

Official evidence for this record

Florida Tax Credit Scholarship / PEP — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Step Up 2026–27 deadlines and payment schedules — Designated administrator calendar. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Tennessee — Education Freedom Scholarship (EFS)Operating

Official program name: Education Freedom Scholarship (EFS)
Statute / law / rule: Tennessee Code §49-6-3501 et seq.; rules 0520-01-24.
Enacted status: Enacted
Enactment date: February 12, 2025
Effective date: Unknown/not verified in this audit
Launch / expansion: 2025–26
Operating status: Operating
Eligibility model: Broad eligibility with priority/funding allocation
Eligible student groups: Eligible Tennessee K–12 students attending participating Category I, II or III private schools.
Income rule: Unknown/not verified in this audit
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: Home-only eligibility not established by this private-school record.
Private-school tuition: Yes; tuition and fees first.
Current award: $7,530 for 2026–27.
Award formula: Unknown/not verified in this audit
Maximum award: $7,530
Approved uses: Unknown/not verified in this audit
Restrictions / prohibited uses: Unknown/not verified in this audit
Rollover: Unknown/not verified in this audit
Application timing: Renewals December 9, 2025; new January 13, 2026; closed February 6 at 4 p.m. Central.
Renewal: Unknown/not verified in this audit
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Tennessee Department of Education
Account / payment platform: Unknown/not verified in this audit
Participating-school rules: Participating Category I, II or III private school.
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: Unknown/not verified in this audit
Parent documents: Unknown/not verified in this audit
Residency: Unknown/not verified in this audit
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: Current application page says closed; older FAQ January 30 date superseded.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Expanded seat allocation, exact selection priorities, assessment and audit rules require direct current-rule reconciliation. Separate TN ESA and IEA programs not audited here.

Official evidence for this record

Tennessee Education Freedom Scholarship — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Tennessee EFS application calendar — Agency calendar. Current closure February 6 supersedes older FAQ January 30 date. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Utah — Utah Fits All ScholarshipProgram administered; current award/order status not fully verified

Official program name: Utah Fits All Scholarship
Statute / law / rule: Unknown/not verified in this audit
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Program administered; current award/order status not fully verified
Eligibility model: Broad eligibility; current allocation rules not fully audited
Eligible student groups: Eligible Utah students pursuing education outside the public-school system.
Income rule: Unknown/not verified in this audit
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: Permitted nonpublic educational uses; detailed current rules need verification.
Private-school tuition: Permitted under program guidance.
Current award: Unknown/not verified in this audit
Award formula: Unknown/not verified in this audit
Maximum award: Unknown/not verified in this audit
Approved uses: Unknown/not verified in this audit
Restrictions / prohibited uses: Unknown/not verified in this audit
Rollover: Unknown/not verified in this audit
Application timing: Unknown/not verified in this audit
Renewal: Unknown/not verified in this audit
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Utah State Board of Education / designated administrator
Account / payment platform: Odyssey (administrator identified by State Board from May 16, 2025).
Participating-school rules: Unknown/not verified in this audit
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: Unknown/not verified in this audit
Parent documents: Unknown/not verified in this audit
Residency: Unknown/not verified in this audit
Misuse controls: Unknown/not verified in this audit
Litigation: AG reports April 2025 adverse district ruling and permitted interlocutory appeal.
Verified order scope: Current stay/injunction scope not verified from court order.
Latest reviewed update: Agency page identifies current administrator; historical $8,000 figure is not used as a current award.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Current-year award, application window, funding and controlling court orders needed before a flagship page.

Official evidence for this record

Utah State Board — Utah Fits All — Agency program guidance. Page identifies Odyssey as administrator. Its $8,000 amount is explicitly 2024–25 and is not used as the current award. Checked 2026-10-10.
Utah Attorney General on Utah Fits All appeal — Litigant statement. Reports April 2025 district decision and accepted interlocutory appeal; not itself an opinion or a stay. Current order scope remains unverified. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Wyoming — Steamboat Legacy ScholarshipOperating

Official program name: Steamboat Legacy Scholarship
Statute / law / rule: Wyo. Stat. §§21-2-902–909; 2025 Steamboat Legacy Scholarship Act.
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Broad K–12 eligibility; separate income-targeted preschool
Eligible student groups: Public-school-eligible Wyoming children; four-year-olds under a separate ≤250% FPL condition.
Income rule: No K–12 income ceiling; separate preschool threshold.
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: Nonpublic instruction permitted under subject and assessment requirements.
Private-school tuition: Yes.
Current award: Up to $7,000 annually.
Award formula: Unknown/not verified in this audit
Maximum award: $7,000
Approved uses: Qualified tuition, tutoring, curricula, technology, exams, therapies and approved transportation/services.
Restrictions / prohibited uses: Tutoring by immediate family and ordinary after-school childcare excluded under the cited law.
Rollover: Unknown/not verified in this audit
Application timing: 2026–27 applications closed August 6; agency indicates first-quarter funding in early September.
Renewal: Unknown/not verified in this audit
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: 2025 law initially appropriated $30 million; not verified current expenditure.
Lottery / waitlist / priorities: Funds available; first come first served with returning/sibling preferences.
Administrator: Wyoming Department of Education / State Superintendent
Account / payment platform: Unknown/not verified in this audit
Participating-school rules: Unknown/not verified in this audit
Provider rules: Unknown/not verified in this audit
Assessment requirements: Statewide or nationally normed achievement assessment.
Audit / reporting: At least 2% of accounts audited annually under statute.
Parent documents: Unknown/not verified in this audit
Residency: Unknown/not verified in this audit
Misuse controls: Investigation and exclusion for intentional substantial misuse.
Litigation: Degenfelder v. WEA, 2026 WY 54.
Verified order scope: May 14, 2026 Supreme Court reversed preliminary funding injunction and remanded; did not finally uphold constitutionality.
Latest reviewed update: 2026–27 calendar and May 2026 opinion supersede older shutdown descriptions.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Post-remand docket, final disbursements, provider directory and renewal details require follow-up.

Official evidence for this record

Wyoming Steamboat Legacy Scholarship — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Degenfelder v. Wyoming Education Association, 2026 WY 54 — Official court opinion. May 14, 2026; consolidated S-25-0203 and S-25-0204. Preliminary injunction reversed and remanded; constitutionality not finally decided. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

New Hampshire — Education Freedom AccountsOperating

Official program name: Education Freedom Accounts
Statute / law / rule: RSA 194-F (linked by designated administrator).
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Broad eligibility with priority groups and capacity
Eligible student groups: Resident public-school-eligible K–12 students, age five by September 30.
Income rule: ≤350% FPL is a priority category, not the stated general eligibility ceiling.
Disability rule: Disability is a priority category.
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: Nonpublic customized educational uses under EFA agreement.
Private-school tuition: Yes.
Current award: Unknown/not verified in this audit
Award formula: Unknown/not verified in this audit
Maximum award: Unknown/not verified in this audit
Approved uses: Tuition, tutoring, classes, online programs, supplies and technology under approved-use rules.
Restrictions / prohibited uses: Unknown/not verified in this audit
Rollover: Unknown/not verified in this audit
Application timing: 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
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Current recipients, siblings, disabilities and ≤350% FPL prioritized; other applicants may waitlist if space is full.
Administrator: Children's Scholarship Fund New Hampshire, designated EFA administrator
Account / payment platform: ScholaVia
Participating-school rules: Unknown/not verified in this audit
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: Academic accountability documents and agreement required; current detailed audit rules not extracted.
Parent documents: Complete supporting documents and EFA agreement; returning families provide Record of Educational Attainment.
Residency: Unknown/not verified in this audit
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: Administrator says 2026–27 applications open.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Exact annual award, capacity, current actual waitlist count and February closing day remain unverified.

Official evidence for this record

New Hampshire EFA official administrator — Designated administrator guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Idaho — Parental Choice Tax Credit and Advance PaymentOperating

Official program name: Parental Choice Tax Credit and Advance Payment
Statute / law / rule: Idaho Code §63-3029N; current agency guidance also links HB934.
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Nonpublic education; eligibility details partially audited
Eligible student groups: Eligible Idaho nonpublic students; application and award required before claiming credit.
Income rule: Unknown/not verified in this audit
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: Qualifying curriculum covering English, math, science and social studies may qualify; verify student's full eligibility.
Private-school tuition: Full-time K–12 nonpublic tuition qualifies.
Current award: Up to $5,000; up to $7,500 with qualifying disability.
Award formula: Unknown/not verified in this audit
Maximum award: $7,500
Approved uses: Qualifying tuition/curriculum, texts, core-subject tutoring, transportation and specified assessments.
Restrictions / prohibited uses: Agency does not prequalify purchases. Unlisted uses are not assumed eligible.
Rollover: Unknown/not verified in this audit
Application timing: 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
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Idaho State Tax Commission
Account / payment platform: TAP award/reconciliation; official My School Choice eligibility portal.
Participating-school rules: Unknown/not verified in this audit
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: All recipients subject to audit; advance reconciled by December 31, 2027.
Parent documents: Paid invoices/receipts showing provider, purchase, amount and payment date; transportation log.
Residency: Unknown/not verified in this audit
Misuse controls: Repayment plus possible penalties/interest; intentional false statements may constitute tax fraud.
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: Agency updated July 31, 2026; 2025 credit claimed on 2025 Form 40 after award.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Current application opening/closing dates, priority and total cap not independently reconciled; no open-now claim.

Official evidence for this record

Idaho Tax Commission parental choice credit — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Ohio — EdChoice Expansion ScholarshipOperating

Official program name: EdChoice Expansion Scholarship
Statute / law / rule: Unknown/not verified in this audit
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Income-linked award; exact current eligibility not fully audited
Eligible student groups: Ohio students meeting current EdChoice Expansion criteria.
Income rule: Unknown/not verified in this audit
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: Not verified for this tuition scholarship.
Private-school tuition: Participating private school.
Current award: Unknown/not verified in this audit
Award formula: Unknown/not verified in this audit
Maximum award: Unknown/not verified in this audit
Approved uses: Unknown/not verified in this audit
Restrictions / prohibited uses: Unknown/not verified in this audit
Rollover: Unknown/not verified in this audit
Application timing: Unknown/not verified in this audit
Renewal: Unknown/not verified in this audit
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Ohio Department of Education and Workforce
Account / payment platform: Unknown/not verified in this audit
Participating-school rules: Unknown/not verified in this audit
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: Unknown/not verified in this audit
Parent documents: Unknown/not verified in this audit
Residency: Unknown/not verified in this audit
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: Agency resource library includes 2026–27 award and application documents.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: 2026–27 award table, income formula, cycle dates, testing and fiscal records not extracted; standalone page held.

Official evidence for this record

Ohio EdChoice Expansion resources — Agency document library. Current-year award tables are linked; exact 2026–27 amount not extracted in this audit. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Indiana — Choice Scholarship ProgramOperating

Official program name: Choice Scholarship Program
Statute / law / rule: Indiana Code 20-51 and IAC 511/512.
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Current income/entry rules not fully reconciled
Eligible student groups: Indiana legal settlement; at least five and younger than 22 by October 1.
Income rule: Unknown/not verified in this audit
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: Unknown/not verified in this audit
Private-school tuition: Eligible participating nonpublic school.
Current award: Unknown/not verified in this audit
Award formula: Unknown/not verified in this audit
Maximum award: Unknown/not verified in this audit
Approved uses: Unknown/not verified in this audit
Restrictions / prohibited uses: Unknown/not verified in this audit
Rollover: Unknown/not verified in this audit
Application timing: Apply through participating school; current family deadlines not verified.
Renewal: Unknown/not verified in this audit
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Indiana Department of Education
Account / payment platform: Unknown/not verified in this audit
Participating-school rules: Indiana school, recognized accreditation, tuition, voluntary participation; not charter or resident school corporation.
Provider rules: Unknown/not verified in this audit
Assessment requirements: Statewide assessment and required performance data.
Audit / reporting: Unknown/not verified in this audit
Parent documents: Unknown/not verified in this audit
Residency: Unknown/not verified in this audit
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: Agency lists 2026–27 schools/award estimates and 2025–26 annual report.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Mixed-year agency content: current income criteria, deadlines and award estimates require review before definitive comparisons.

Official evidence for this record

Indiana Choice Scholarship — Agency program guidance. Page mixes older eligibility/calendar text with current-year documents. Unresolved current fields remain unknown. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Louisiana — Louisiana Giving All True Opportunity to Rise (LA GATOR)Operating

Official program name: Louisiana Giving All True Opportunity to Rise (LA GATOR)
Statute / law / rule: Act 1 of 2024.
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Phased / targeted in 2026–27
Eligible student groups: Residents age 5–21 by September 30: prior recipients, entering kindergarten, specified prior-public attendance or ≤250% FPL pathway.
Income rule: ≤250% FPL is one eligibility pathway, not the only pathway.
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Specified October 1 and February 1 public enrollment is one pathway; exceptions/other paths exist.
Kindergarten rule: Unknown/not verified in this audit
Home education: Expense flexibility exists; exact home-only participation requirements not fully extracted.
Private-school tuition: Yes.
Current award: Unknown/not verified in this audit
Award formula: Unknown/not verified in this audit
Maximum award: Unknown/not verified in this audit
Approved uses: Tuition, tutoring, therapies, curricula/textbooks, dual enrollment and uniforms subject to approval.
Restrictions / prohibited uses: Unknown/not verified in this audit
Rollover: Unknown/not verified in this audit
Application timing: 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
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Subject to annual appropriation; eligibility is not a guarantee of funding.
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Louisiana Department of Education
Account / payment platform: Odyssey
Participating-school rules: Unknown/not verified in this audit
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: Unknown/not verified in this audit
Parent documents: Unknown/not verified in this audit
Residency: Unknown/not verified in this audit
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: 2026–27 application calendar; phased eligibility remains.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Current award amount, priority/cap, assessments and fiscal totals need verification.

Official evidence for this record

Louisiana LA GATOR — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

South Carolina — Education Scholarship Trust Fund (ESTF)Enrollment capped; applications closed

Official program name: Education Scholarship Trust Fund (ESTF)
Statute / law / rule: Unknown/not verified in this audit
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Enrollment capped; applications closed
Eligibility model: Targeted; current income threshold not verified
Eligible student groups: Eligible South Carolina students under current ESTF law/rules.
Income rule: Unknown/not verified in this audit
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: Unknown/not verified in this audit
Private-school tuition: Participating education service providers; confirm each approved school and expense.
Current award: Agency FAQ lists $7,634 for 2026–27 (direct-access limitation noted).
Award formula: Unknown/not verified in this audit
Maximum award: $7,634 reported in current agency FAQ.
Approved uses: Unknown/not verified in this audit
Restrictions / prohibited uses: Unknown/not verified in this audit
Rollover: Unknown/not verified in this audit
Application timing: Closed after reaching statutory 15,000 capacity; exact closure day not verified.
Renewal: Unknown/not verified in this audit
Enrollment cap: 15,000 for 2026–27; agency says cap reached.
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: South Carolina Department of Education
Account / payment platform: ClassWallet
Participating-school rules: Unknown/not verified in this audit
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: Unknown/not verified in this audit
Parent documents: Unknown/not verified in this audit
Residency: Unknown/not verified in this audit
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: Agency lists approved providers as of September 28, 2026.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Current income rule, court history/order effect and final fiscal totals require deeper audit. Award FAQ access was inconsistent; confirm with agency before budgeting.

Official evidence for this record

South Carolina Education Scholarship Trust Fund — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
South Carolina ESTF FAQ — Agency FAQ. 2026–27 award $7,634 in the indexed agency FAQ; direct reader access was inconsistent. Recheck before individual reliance. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Oklahoma — Parental Choice Tax Credit — private-school pathwayOperating

Official program name: Parental Choice Tax Credit — private-school pathway
Statute / law / rule: 70 Oklahoma Statutes §28-101.
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Broad private-school pathway; income-tiered award and priorities
Eligible student groups: Eligible Oklahoma taxpayers paying qualified expenses for students at eligible private schools.
Income rule: Income affects award and priority; agency uses 2024 AGI for 2026–27 cycle.
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: Separate homeschool credit/return process exists; this record does not treat it as the private-school award.
Private-school tuition: Yes, eligible private-school tuition and fees.
Current award: $5,000–$7,500, subject to qualified expenses and applicable income tier.
Award formula: Unknown/not verified in this audit
Maximum award: $7,500
Approved uses: Private-school tuition and fees for this pathway.
Restrictions / prohibited uses: Unknown/not verified in this audit
Rollover: Unknown/not verified in this audit
Application timing: March 16–June 15, 2026 for 2026–27 private-school applications.
Renewal: Unknown/not verified in this audit
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Oklahoma Tax Commission
Account / payment platform: OkTAP; checks mailed to schools for taxpayer endorsement/tuition payment.
Participating-school rules: Participating accredited school registered with OTC.
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: Unknown/not verified in this audit
Parent documents: School-issued Enrollment Verification Number (EVN) for each student; income/taxpayer evidence.
Residency: Unknown/not verified in this audit
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: Current school-year report linked from agency page.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Current aggregate cap, exact priority allocation, homeschool-credit details and final expenditures not fully audited.

Official evidence for this record

Oklahoma Parental Choice Tax Credit — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Oklahoma Tax Commission income-tax help — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Georgia — Georgia Promise ScholarshipOperating

Official program name: Georgia Promise Scholarship
Statute / law / rule: SB233 (2024).
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Geographic and prior-school targeted with income priorities
Eligible student groups: Eligible resident students zoned to designated schools; prior-public enrollment for two counts or rising kindergarten pathway.
Income rule: Income priority applies; not represented as a universal program.
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Two public-school FTE counts unless rising kindergarten/other applicable exception.
Kindergarten rule: Unknown/not verified in this audit
Home education: Eligible home-study participation permitted.
Private-school tuition: Yes at participating schools.
Current award: Up to $6,500 for 2026–27; quarterly allocation.
Award formula: Unknown/not verified in this audit
Maximum award: $6,500
Approved uses: Unknown/not verified in this audit
Restrictions / prohibited uses: Unknown/not verified in this audit
Rollover: Unknown/not verified in this audit
Application timing: 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
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Georgia Education Savings Authority / Georgia Student Finance Commission
Account / payment platform: Unknown/not verified in this audit
Participating-school rules: Unknown/not verified in this audit
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: Unknown/not verified in this audit
Parent documents: Unknown/not verified in this audit
Residency: One-year Georgia residency with military exception; designated attendance zone.
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: Official program calendar confirms November family application opportunity.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Approved-expense detail, testing/audit rules, funding availability and live waitlist need verification.

Official evidence for this record

Georgia Student Finance Commission — Promise — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Georgia Promise official program — Designated program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Georgia Promise 2026 application periods — Program calendar. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Pennsylvania — Educational Improvement Tax Credit — school scholarshipsOperating

Official program name: Educational Improvement Tax Credit — school scholarships
Statute / law / rule: Unknown/not verified in this audit
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Income-targeted via scholarship organizations
Eligible student groups: Families apply to approved scholarship organizations; donor-business tax credits finance scholarships.
Income rule: Unknown/not verified in this audit
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: Not verified; no ESA-style home account is assumed.
Private-school tuition: Approved scholarship use at eligible schools.
Current award: Unknown/not verified in this audit
Award formula: Unknown/not verified in this audit
Maximum award: Unknown/not verified in this audit
Approved uses: Unknown/not verified in this audit
Restrictions / prohibited uses: Unknown/not verified in this audit
Rollover: Unknown/not verified in this audit
Application timing: Organization-specific family calendars; business credit deadlines are not parent deadlines.
Renewal: Unknown/not verified in this audit
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Pennsylvania Department of Community and Economic Development; approved scholarship organizations
Account / payment platform: Unknown/not verified in this audit
Participating-school rules: Unknown/not verified in this audit
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: Unknown/not verified in this audit
Parent documents: Unknown/not verified in this audit
Residency: Unknown/not verified in this audit
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: State tax-credit program remains listed.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Current family income threshold, organization awards/windows and fiscal totals not audited; do not equate donor credit with family award.

Official evidence for this record

Pennsylvania educational tax credits — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Pennsylvania — Opportunity Scholarship Tax CreditOperating

Official program name: Opportunity Scholarship Tax Credit
Statute / law / rule: Act 85 of 2012; 24 P.S. §20-2002-B et seq.
Enacted status: Enacted
Enactment date: Unknown/not verified in this audit
Effective date: Unknown/not verified in this audit
Launch / expansion: Unknown/not verified in this audit
Operating status: Operating
Eligibility model: Geographic and income-targeted
Eligible student groups: Eligible students living in attendance zones of designated low-achieving public schools, subject to household income requirements.
Income rule: Unknown/not verified in this audit
Disability rule: Unknown/not verified in this audit
Prior-public attendance: Unknown/not verified in this audit
Kindergarten rule: Unknown/not verified in this audit
Home education: Home education is not the scholarship attendance pathway described by the agency.
Private-school tuition: Eligible private or out-of-district public school scholarship.
Current award: Unknown/not verified in this audit
Award formula: Unknown/not verified in this audit
Maximum award: Unknown/not verified in this audit
Approved uses: Unknown/not verified in this audit
Restrictions / prohibited uses: Unknown/not verified in this audit
Rollover: Unknown/not verified in this audit
Application timing: Apply to approved scholarship organizations; no single statewide family deadline verified.
Renewal: Unknown/not verified in this audit
Enrollment cap: Unknown/not verified in this audit
Funding / appropriation: Unknown/not verified in this audit
Lottery / waitlist / priorities: Unknown/not verified in this audit
Administrator: Pennsylvania DCED / approved opportunity scholarship organizations
Account / payment platform: Unknown/not verified in this audit
Participating-school rules: Unknown/not verified in this audit
Provider rules: Unknown/not verified in this audit
Assessment requirements: Unknown/not verified in this audit
Audit / reporting: Unknown/not verified in this audit
Parent documents: Unknown/not verified in this audit
Residency: Unknown/not verified in this audit
Misuse controls: Unknown/not verified in this audit
Litigation: Unknown/not verified in this audit
Verified order scope: Unknown/not verified in this audit
Latest reviewed update: 2026–27 designated-school list available from education agency.
Enrollment / award data: Unknown/not verified in this audit
Actual expenditure: Unknown/not verified in this audit
Evidence gaps: Current income threshold, award limit and each organization's funding/application status require verification.

Official evidence for this record

Pennsylvania educational tax credits — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.
Pennsylvania Opportunity Scholarship Tax Credit — Agency program guidance. Reviewed for the October 10, 2026 baseline. Live pages may change. Checked 2026-10-10.

Verified 2026-10-10 · Version 18.1.0 · Link to this record

State context · Official program / application starting point

Download the evidence

State / program CSVVersion 18.1.0 · UTF-8 · 2026-10-10
Application calendar CSVVersion 18.1.0 · UTF-8 · 2026-10-10
Litigation CSVVersion 18.1.0 · UTF-8 · 2026-10-10
Complete dataset JSONVersion 18.1.0 · UTF-8 · 2026-10-10

Exports preserve source URLs, verification dates, tracker links and explicit unknown values. CSV cells are quoted and formula prefixes escaped.

License: Worth Fighting Dataset Terms.

Update log

October 10, 2026 — Initial audited release. Added current Iowa half-year window, West Virginia prorated application bands and Wyoming preliminary-injunction reversal. Texas and Tennessee calendar conflicts are documented in their source notes. No automatic future-update claim is made.