Homeschool Funding in Arizona

Arizona Empowerment Scholarship Account (ESA)

Arizona offers one of the most generous homeschool funding programs in the nation through the Empowerment Scholarship Account (ESA), established under A.R.S. 15-2401 et seq. Since 2022, the program has been open to all Arizona K-12 students -- universal eligibility, no income limits.

• Average Award: Approximately $7,000-$8,000 per student for the 2025-2026 school year, funded at 90% of the state's per-pupil base funding.
• Students with Disabilities: May qualify for higher funding amounts based on documented needs.
• Eligible Expenses: Private school tuition, curriculum, textbooks, educational supplies, tutoring, educational therapies, online courses, and more.
• Important Note: ESA students are not classified as homeschool students under Arizona law. If you accept ESA funds, you do not need to file a homeschool affidavit, but you are subject to ESA program rules instead.

529 Plan Withdrawals

Starting in 2026, federal law allows up to $20,000 per year in withdrawals from 529 education savings accounts for qualified K-12 expenses, including books, tutoring, SAT/ACT fees, and curriculum materials. Arizona's own 529 plan offers state tax deductions for contributions.

Federal Coverdell ESA

All families may contribute up to $2,000 per year per child to a federal Coverdell Education Savings Account. Funds grow tax-free and can be used for K-12 educational expenses.

Federal Scholarship Tax Credit

The federal tax credit program enacted in 2025 provides a dollar-for-dollar credit of up to $1,700 for donations to certified scholarship-granting organizations, which can then fund K-12 scholarships for students.