Can an Indiana ESA pay for tests, exams and prep courses?
Norm-referenced and criterion-referenced exams, AP, IB, Cambridge and CLEP, college-admission exams and their prep courses; statewide assessments are also an approved expense.
Norm-referenced and criterion-referenced exams, AP, IB, Cambridge and CLEP, college-admission exams and their prep courses; statewide assessments are also an approved expense.
Not covered, although every Choice school must give the statewide assessment.
Depends on the SGO.
Which rules apply in 2026-27?
- All ESA students must take the statewide tests IDOE assigns by grade and plan accommodations, such as ILEARN, IREAD-3, I AM, SAT, PSAT/NMSQT and WIDA ACCESS.
- Schools that accept ESA payments must also administer the applicable statewide assessment unless the student's plan says otherwise.
What does the ESA refuse under tests, exams and prep courses?
The state excludes: late or optional exam fees; tests that are reimbursed elsewhere.
How does this play out for Indianapolis-area families?
For a junior at a metro Christian or Catholic high school, the ESA can cover an SAT prep course that the school's tuition doesn't include.
| Allowed (ESA) | Not allowed |
|---|---|
| All ESA students must take the statewide tests IDOE assigns by grade and plan accommodations, such as ILEARN, IREAD-3, I AM, SAT, PSAT/NMSQT and WIDA ACCESS. | Late or optional exam fees |
| Schools that accept ESA payments must also administer the applicable statewide assessment unless the student's plan says otherwise. | Tests that are reimbursed elsewhere |
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.