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Tax-Credit ScholarshipsCurrent Missouri Empowerment Scholarship AccountsFlorida Tax Credit ScholarshipsKansas Tax Credit for Low Income Students Scholarship ProgramNevada Educational Choice Scholarship Program*
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Statute/legislationRevised Statutes of Missouri 166.705Fla. Stat. § 1002.395K.S.A. 72-4351-4357N.R.S. 388D.250-280
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Funding sourceUp to 50 million in tax credits for FY 2023; up to 50% of taxpayer’s state tax liability100% tax credit for eligible donations (up to specified limit)70% tax credit for eligible donations (up to specified limit)tax credit for eligible donations (up to specified limit); credit value determined by state
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Account managed byApproved nonprofit education assistance organization (EAO); allowed to contract with private firmsapproved nonprofit scholarship granting organizations (SGOs)approved nonprofit scholarship granting organizations (SGOs)approved nonprofit scholarship granting organizations (SGOs)
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Student eligibilityIn a prioritized order, with students having an approved individualized education plan (IEP) or living in a household whose total annual income meets
the income standard for free and reduced price lunches being the first priority.		income-based (< 185% of the federal poverty level)income-based (eligible for free or reduced lunch program)income-based (< 300% of the federal poverty level)
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Accountability/ requirements for nonpublic education providersA qualified school is incorporated in Missouri and that does not discriminate on the basis of race, color, or national origin.- administer national norm-referenced test
- nondiscrimination
- health, safety and welfare standards
- employee background checks
*full list		- must be accredited for the purpose of satisfying the teaching performance assessment for professional licensurenot specified in statute
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Recent program evaluationN/A2018-19 Program Evaluation (Learning Policy Institute at Florida State University; June 2020)2021 Legislative Report (Kansas Department of Education; January 2021)2018-19 Fact Sheet (Nevada Department of Education; November 2018)
*Nevada's program is still in statute but has not been allocated funding and is therefore currently inactive.
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Education Savings AccountsMissouri Education Savings AccountsArizona Empowerment Scholarship AccountsMississippi Education Scholarship AccountsTennessee Individualized Education Account Program
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statute/legislationSenate Bill 841Ariz. Rev. Stat. § 15-2401-2404Miss. Code Ann. § 37-181-1-23Tenn. Code Ann. §§ 49-10-1401-1406
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funding sourcestate- general revenuestate- general revenuestate- general revenuestate- general revenue
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account managed bystate government; allowed to contract with private firmsstate government; allowed to contract with private firmsstate governmentstate government
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student eligibilityincome-based (< 2x qualifying income for free and reduced lunch)students with disabilities; foster children; military families; students living on reservation; students attending low-performing schoolsstudents with disabilities, IEPsstudents with disabilities, IEPs
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accountability/ requirements for nonpublic education providersmust:
- require students to take state assessment or national norm-referenced test
- comply with health & safety code requirements for private schools;
- maintain valid occupancy permit
- have nondiscrimination policy
- criminal background checks on employees		- does not discriminate on the basis of race, color or national origin- does not include a home instruction program
- must take assessment but can choose what type		- national norm-referenced test or state comprehensive assessment program (only grades 3-8)
- must comply with criminal background checks, existing health and safety laws for public schools
- nondiscrimination by race, color or national origin
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recent program evaluation2020 Audit (Arizona Department of Education; April 2020)2020 Legislative Report (Mississippi Joint Committee on Performance Evaluation and Expenditure Review; December 2020)2017-18 Program Implementation Report (Tennessee Department of Education; September 2018)
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