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The account, explainedWhat the Arizona ESA pays for
Think of the ESA as a restricted bank account rather than a tuition voucher. Here is what Valley families can buy with it, what ADE refuses, and the habits that keep an account in good standing.
Source. A.R.S. 15-2402 and ADE's ESA 2025-2026 Handbook, the current handbook on ADE's site. Payments run through ClassWallet; check ADE's guidance before an unusual purchase.
| Expense | ESA rule | In Phoenix |
|---|---|---|
| Private school tuition and fees | Payable to a qualified school, meaning one that fingerprints any employee left alone with students. Registered schools invoice ClassWallet directly; tuition invoices must be itemized. | Most Valley parish, Christian and independent schools bill quarterly. Ask whether the school will match its billing to ADE's July, October, January and April deposits. |
| Required textbooks and uniforms | Covered when the qualified school requires the book, and uniforms count only when purchased through that school. | Parish schools in the Diocese of Phoenix often sell uniforms through the school office, which keeps the purchase on the allowed side of the rule. |
| Tutoring and teaching services | Allowed from a provider not under State Board discipline, or from an accredited facility. A detailed invoice is required; payment-app receipts alone are not accepted. | Many East Valley microschools and learning studios invoice as teaching services. Get the invoice format right before the first quarter closes. |
| Educational therapies and aides | For students with disabilities: therapies from licensed or accredited providers (including what insurance does not pay), a licensed paraprofessional or aide, and evaluations. A public-school MET report, IEP or 504 plan, or an independent evaluation, must be on file. | Valley families often pair a specialist school with outside speech or occupational therapy. Keep each provider's license number handy for ClassWallet. |
| Curriculum and supplementary materials | Curricula and supplementary materials are allowed. Extras like art supplies, novels or field-trip admission must tie back to a curriculum you have submitted. | Families who build their own mix in Queen Creek, San Tan Valley or Maricopa lean on this line; upload the curriculum before buying extras. |
| Online learning programs | Nonpublic online learning programs are allowed. Enrolling in a public district, charter or online public school is not. | Valley online public schools are off-limits for ESA students; private online programs, including Christian online schools, are the allowed route. |
| Tests and exam fees | Fees for norm-referenced achievement tests, Advanced Placement exams and college-admission exams are allowed. | Private high-school juniors often pay AP and SAT or ACT fees from the account in spring. |
| Community college and university courses | Tuition, fees and required textbooks at an eligible postsecondary institution, including Arizona community colleges and state universities. Room, board, meals and transportation are not covered. | Maricopa Community Colleges dual enrollment runs $97 a credit hour plus a $15 registration fee per semester per college; the account can pay both. |
| Computers and devices | Computer hardware and devices used mainly for education, such as computers, tablets, calculators, microscopes, telescopes and printers. TVs, phones, game consoles and home audio equipment are not allowed. | One laptop per student is the usual pattern; ADE may question several devices for one child. |
| Transportation | Limited to transit fares or ride-service trips from home to a qualified school and back. Gas, mileage and other transport are not allowed. | Valley Metro fares to a school along the light rail line fit this rule; driving across the Valley does not. |
| What the ESA won't pay for | Gift cards, food, clothing other than required uniforms, footwear, lodging, medications and supplements, jewelry, and anything on ADE's unallowable list. A school or vendor may never refund or rebate ESA money to the parent. | When in doubt, ask ADE's ESA line at (602) 364-1969 before you buy; repaying an unallowed purchase is far harder than checking first. |
Everything goes through ClassWallet
Schools and providers registered as vendors are paid directly from an invoice; other approved costs go through the marketplace or a reimbursement with a detailed invoice and proof of payment.
No official school list
ADE does not publish which private schools take ESA payments. Call the school and ask whether it is a ClassWallet vendor before you plan around direct billing.
Phoenix schools →One path per child
While a child is on an ESA contract, that child cannot take an STO scholarship in the same year. Siblings can use different paths.
Not sure an expense is allowed?
Tell us what you are planning to buy and a School Funding Advisor will point you to the ADE rule that applies.