Can an Indiana ESA pay for physician-prescribed services?
Additional services and therapies prescribed by the student's treating physician under accepted standards of care, beyond what the school, insurance or Medicaid already provide.
Additional services and therapies prescribed by the student's treating physician under accepted standards of care, beyond what the school, insurance or Medicaid already provide.
Not covered.
Medical services are not on IDOE's SGO expense list.
Which rules apply in 2026-27?
- Send the physician's prescription to the ESA office before claiming the expense.
- The service must add to, not duplicate, services already provided by the school, insurance or Medicaid.
What does the ESA refuse under physician-prescribed services?
The state excludes: acupuncture, chiropractic and craniosacral therapy; massage and hyperbaric oxygen therapy; dental, eye and physical exams; lab work; nutritionists and medical equipment.
How does this play out for Indianapolis-area families?
Families moving to the ESA from a public IEP should keep insurance-covered therapy where it is and use the account for what insurance won't pay.
| Allowed (ESA) | Not allowed |
|---|---|
| Send the physician's prescription to the ESA office before claiming the expense. | Acupuncture, chiropractic and craniosacral therapy |
| The service must add to, not duplicate, services already provided by the school, insurance or Medicaid. | Massage and hyperbaric oxygen therapy |
| Dental, eye and physical exams; lab work | |
| Nutritionists and medical equipment |
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.