Can an Indiana ESA pay for what none of the programs will pay?
Excludes devices, full-time online schools, uniforms, food, lodging, daycare, entertainment and a long list of household items.
Excludes devices, full-time online schools, uniforms, food, lodging, daycare, entertainment and a long list of household items.
Pays nothing outside the school's reported tuition and fees.
Each SGO decides; most grants go straight to the school's tuition bill.
Which rules apply in 2026-27?
- Electronics are eligible only when they fall inside an approved category, per IDOE.
- Individual online courses may qualify for an ESA if approved; full-time online schools do not.
- Up to $1,000 of unspent 2026-27 ESA money can roll forward from July 2027 instead of being lost.
What does the ESA refuse under what none of the programs will pay?
The state excludes: daycare fees and meal fees; phones, televisions, game consoles, home theater and audio equipment; pianos, trampolines, playground and lawn equipment, bikes and scooters; hotels and conference room and board; fuel.
How does this play out for Indianapolis-area families?
For child care, look to CCDF vouchers instead; for a four-year-old, On My Way Pre-K or an SGO grant.
| Allowed (ESA) | Not allowed |
|---|---|
| Electronics are eligible only when they fall inside an approved category, per IDOE. | Daycare fees and meal fees |
| Individual online courses may qualify for an ESA if approved; full-time online schools do not. | Phones, televisions, game consoles, home theater and audio equipment |
| Up to $1,000 of unspent 2026-27 ESA money can roll forward from July 2027 instead of being lost. | Pianos, trampolines, playground and lawn equipment, bikes and scooters |
| Hotels and conference room and board | |
| Fuel |
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.