Can an Indiana ESA pay for tutoring, teaching and classroom aides?
Tutoring or teaching by an individual with an active professional license or by a licensed business; paraprofessionals or aides when indicated in the plan.
Tutoring or teaching by an individual with an active professional license or by a licensed business; paraprofessionals or aides when indicated in the plan.
Not covered unless it is a tutoring fee the school itself bills as part of tuition.
Tutoring is on IDOE's list of SGO-qualified expenses.
Which rules apply in 2026-27?
- Approved tutors must give a current billing rate for their services.
- A paraprofessional assists the teacher, tutor or parent and is not a substitute for a tutor; the aide must be provided outside of or in addition to what the enrolled school provides.
- Parent-coaching services can qualify when they are categorized as tutoring or paraprofessional services, according to IDOE.
What does the ESA refuse under tutoring, teaching and classroom aides?
The state excludes: payment to a parent or guardian for teaching their own esa student; tutors without a license or business documentation; missed-appointment fees.
How does this play out for Indianapolis-area families?
If your child attends a Choice school but needs reading or math intervention outside the school day, compare an ESA's tutoring budget against what the school can offer within its own special education services.
| Allowed (ESA) | Not allowed |
|---|---|
| Approved tutors must give a current billing rate for their services. | Payment to a parent or guardian for teaching their own ESA student |
| A paraprofessional assists the teacher, tutor or parent and is not a substitute for a tutor; the aide must be provided outside of or in addition to what the enrolled school provides. | Tutors without a license or business documentation |
| Parent-coaching services can qualify when they are categorized as tutoring or paraprofessional services, according to IDOE. | Missed-appointment fees |
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.