Strengthening Oversight of Education Savings Account (ESA) Funding for Private and At-Home Schooling

Policy Brief - Sep 05, 2024

Author(s) - Luis A. Huerta and Trevor Baisden, Teachers College, Columbia University

The school-choice landscape in the United States is undergoing a rapid transformation, as states increasingly enact a new form of vouchers called Education Savings Accounts (ESAs). Unlike earlier voucher programs, which generally allowed taxpayer subsidies only for private school tuition, ESAs represent a radically expansive-and potentially very costly-vision for the private use of public funds. ESA participants receive public monies via direct deposit and can use them for various expenses, including but also well beyond private school tuition and fees. Many states, in fact, allow these funds to be used for nearly any purportedly educational expense. ESA funds are thus widely dispersed among participants and private providers but, to date, require little or no oversight or accountability.