Homeschool Funding in Nevada

Nevada's ESA: Passed but Not Funded

Nevada made national headlines in 2015 by passing the first universal Education Savings Account (ESA) program in the nation. However, the Nevada Supreme Court blocked the funding mechanism in 2016, and the legislature has never appropriated money to implement the program. As of 2026, there is no application, no funding, and no operational ESA program in Nevada.

The 2025 legislative session included SB 252, which attempted to revive the ESA program with approximately $6,000–$7,000 per student annually. The bill did not advance past its deadline, leaving the ESA program dormant.

Nevada Opportunity Scholarship

Nevada offers the Nevada Educational Choice Scholarship Program (also known as the Opportunity Scholarship). This is a tax-credit scholarship program where businesses receive a credit for donating to approved Scholarship Granting Organizations. Families can apply for scholarships to offset educational costs. Eligibility and availability vary — check with Nevada SGOs for current information.

Federal Options

Without a functioning state ESA, Nevada homeschool families primarily rely on federal savings vehicles:

• Coverdell Education Savings Account: Save up to $2,000 per child per year with tax-free growth. Qualified withdrawals cover curriculum, tutoring, computers, supplies, and more.
• 529 Plan (Nevada's SSgA Upromise 529): While primarily for college savings, federal rules allow up to $10,000 per year for K-12 tuition expenses. Nevada has no state income tax, so there is no state tax deduction, but growth is still tax-free.

Looking Ahead

School choice advocates continue to push for ESA funding in Nevada. If the legislature eventually funds the existing ESA law, it could provide thousands of dollars per student annually for homeschool expenses. Watch for developments in the 2027 legislative session.