What does a §25F scholarship cover? Qualified-expenses checker
Check whether an education expense, tuition, tutoring, curriculum, technology, therapies, and more, can be paid with a §25F scholarship. Covered, likely covered, depends-on-state, or not covered, with the reasoning for each.
- CoveredPrivate or religious school tuition & feesThe core qualified expense under §530.
- CoveredBooks, curriculum & instructional materialsQualified elementary/secondary expense.
- CoveredRequired school supplies & equipmentQualified when required for enrollment/attendance.
- Intended (pending)Academic tutoringTreasury says it intends scholarships to support tutoring; detailed expense guidance is pending.
- Intended (pending)Special-education & therapy servicesIntended to be supported; awaiting Treasury's §530 expense guidance.
- Intended (pending)Standardized test / exam fees (SAT, AP)Commonly qualifying education fees; confirm under final guidance.
- Intended (pending)Online courses & curriculum subscriptionsLikely qualifying instructional expense; verify with your SGO.
- Depends on stateEducational technology / computersMay qualify when required for the student's education; treatment varies.
- Depends on stateHomeschool instructional expensesHinges on whether your state treats a home school as a 'school.' See our homeschool map.
- Depends on statePublic-school costs (out-of-district / fees)Some public-school expenses can qualify depending on state and rule specifics.
- Depends on stateUniformsSometimes qualifying when required; treatment varies.
- Not coveredTransportation to/from schoolGenerally not a qualified §530 education expense.
- Not coveredRoom & board (K-12)Not a qualified expense for elementary/secondary students.
Based on §25F and the §530 cross-reference, plus Treasury's previewed intentions. Detailed expense rules (including tutoring and special-needs services) are a separate Treasury workstream still pending, always confirm a specific expense with your SGO.
How this works
- §25F scholarships pay for qualified elementary and secondary education expenses, defined by cross-reference to Internal Revenue Code §530 (the Coverdell ESA rules).
- Tuition, fees, books, curriculum, and supplies are squarely covered.
- Treasury has said it intends scholarships to support tutoring and special-needs services, but detailed expense guidance is still pending.
- Some categories depend on how your state defines a 'school', especially for homeschool and microschool families.
Questions, answered
Can scholarship money pay for tutoring?
Treasury has said it 'fully intends' scholarships to support tutoring and special-needs services, but the detailed expense rules under §530 are coming as a separate workstream after the main §25F regulations. Treat tutoring as intended-but-pending until that guidance lands.
Does it cover homeschool expenses?
It depends on your state. The scholarship can pay for a 'school,' and the law sends that definition back to each state, including whether home schools count. In states that treat home schools as schools, homeschool expenses are more likely to qualify. See our homeschool-eligibility map.
What's definitely NOT covered?
Expenses that aren't qualified elementary/secondary education expenses under §530, for example, general living expenses, and (for K-12) room and board, are not covered. Always confirm specific expenses with your SGO once final expense guidance is published.
Learn more
- Scholarship eligibilityWhich K-12 students qualify for EFTC scholarships, the income limits, what schools and educational expenses are covered, and how families apply through a Scholarship Granting Organization (SGO).
- EFTC for private & faith-based schoolsHow private, religious, and independent K-12 schools can benefit from the Education Freedom Tax Credit (EFTC / ECCA / §25F): how scholarship dollars reach your school through SGOs, what families need to qualify, and how to prepare for the January 2027 launch.
- EFTC for homeschool & microschoolHow homeschoolers, microschool families, learning pods, and hybrid-school families can use EFTC scholarships, what expenses qualify, and how to find an SGO that supports your educational model.
- EFTC for special-needs familiesHow families of K-12 students with disabilities can use EFTC scholarships to fund therapies, specialized instruction, evaluations, and assistive technology, plus how SGOs prioritize special-education needs.
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