CHOOSE Act
The CHOOSE Act, signed into law by Gov. Kay Ivey on March 7, 2024, makes refundable income tax credits called education savings accounts (ESAs) available to support the success of eligible K5-12 students in Alabama.
- $7,000 per participating student who is enrolled in a participating school.
- $2,000 per participating student who is participating in a home education program (maximum of $4,000 per family.)
The funds can be used for a wide variety of educational options, giving families the ability to meet their student’s personalized learning needs. Approved expenses include:
- Tuition and select fees at a participating school (online or in-person)
- Textbooks in approved subjects
- Fees for after-school or summer education programs provided by a participating school
- Curriculum and supplemental reading materials
- Instructional materials (i.e., school supplies)
- Private tutoring in approved subjects
- Computers and technological aids
- Tuition and fees for approved nonpublic K-12 online learning programs
- Educational software and applications
- Educational therapies for students with disabilities
- Fees for standardized and nationally recognized assessments
- Contracted services provided by a public school district, including specific classroom instruction