Can an Indiana ESA pay for curriculum and learning materials?
Curricular materials (books, computer software, digital content) and a published list of supplementary materials are approved categories.
Curricular materials (books, computer software, digital content) and a published list of supplementary materials are approved categories.
Only a school-billed textbook or supply fee on the Choice application can be covered.
Books and supplies are on IDOE's list of SGO-qualified expenses; confirm with the SGO.
Which rules apply in 2026-27?
- Supplementary items named by the state include art kits, maps and globes, calculators, manipulatives such as math cubes and building blocks, microscopes, STEM and STEAM kits, workbooks, flash cards and educational board games.
- Headphones and earbuds used for schoolwork are allowed even though other audio equipment is not.
- Subscriptions are eligible only when sold by an approved vendor in the ClassWallet Marketplace, per IDOE's 2026-27 guidance.
What does the ESA refuse under curriculum and learning materials?
The state excludes: laptops, tablets, e-readers and printers; desks, chairs, bookshelves, rugs and reading lamps; computer accessories such as cases, chargers, keyboards and styluses; backpacks and lunch bags; annual educational subscriptions bought outside the marketplace.
How does this play out for Indianapolis-area families?
Families using an ESA alongside a part-week program often put most of their materials budget through ClassWallet Marketplace vendors, which removes the reimbursement step.
| Allowed (ESA) | Not allowed |
|---|---|
| Supplementary items named by the state include art kits, maps and globes, calculators, manipulatives such as math cubes and building blocks, microscopes, STEM and STEAM kits, workbooks, flash cards and educational board games. | Laptops, tablets, e-readers and printers |
| Headphones and earbuds used for schoolwork are allowed even though other audio equipment is not. | Desks, chairs, bookshelves, rugs and reading lamps |
| Subscriptions are eligible only when sold by an approved vendor in the ClassWallet Marketplace, per IDOE's 2026-27 guidance. | Computer accessories such as cases, chargers, keyboards and styluses |
| Backpacks and lunch bags | |
| Annual educational subscriptions bought outside the Marketplace |
Sources: Indiana Treasurer of State, ESA Spending Categories (revised March 27, 2024), which IDOE's February 2026 ESA FAQ says remain the approved categories for 2026-27; IDOE ESA program page, Common Eligibility Determination Requests (checked October 2026); IDOE Choice and SGO program pages. A summary, not legal advice; the ESA handbook controls.