Alabama CHOOSE Act (ESA) — A Guide for Homeschool Families
The CHOOSE Act (Creating Hope and Opportunity for Our Students' Education Act of 2024) is Alabama's education savings account program. It was signed on March 7, 2024 (Act 2024-21, Ala. Code 16-6J-1 and following) and is run by the Alabama Department of Revenue (ALDOR), with ClassWallet handling applications, accounts and payments. Each award is a refundable state income tax credit that is deposited into an account the family spends from. For 2026–27 it pays
,000 per student in a home education program, capped at $4,000 per family, or $7,000 per student at a participating private or public school. ALDOR counts a homeschool student as eligible even if the child is enrolled in a church school or a homeschool co-op, so most Alabama homeschool families can use it. For 2026–27, new families had to have income at or below 300% of the federal poverty level. Starting with 2027–28 there is no income limit, and the governor's office says applications for that year begin in January 2027. The money can only be spent with ALDOR-approved Education Service Providers through ClassWallet, and anything left at June 30 goes back to the state.
Overseen by
Alabama Department of Revenue (ALDOR), under the CHOOSE Act (Act 2024-21, Ala. Code 16-6J-1 and following) and ALDOR Rule chapter 810-28-1
Administered by
ClassWallet, under contract with ALDOR. Families apply, accept an affidavit and spend through a ClassWallet digital wallet (Pay Vendor for providers, the ClassWallet Marketplace for goods). Money goes only to approved providers, never to parents, and there is no reimbursement.
Amount per student, 2026–27
,000 per student in a home education program, capped at $4,000 per family, or the actual cost of qualifying expenses if less. Students at a participating school get $7,000. Funds were deposited starting July 1, 2026, and anything unspent on June 30, 2027 returns to the CHOOSE Act Fund.
Who is eligible
Alabama residents in grades K5–12 (ages 5 to 19, or up to 21 with an IEP or 504 plan) who are lawfully present. For 2026–27, household income had to be at or below 300% of the federal poverty level; from 2027–28 there is no income limit. Students using an Alabama Accountability Act scholarship or tax credit, and children enrolled in a private school that isn't a CHOOSE participating school, are not eligible.
Application window / next dates
The 2026–27 portals closed March 31, 2026. The governor's office says the 2027–28 process begins in January 2027, open to all Alabama families regardless of income; exact dates had not been posted as of October 27, 2026. Last cycle, renewals opened December 15, new families January 2, both closed March 31, and award notices began April 15.
Homeschool status
Yes. The ,000 award is for students in a home education program, which ALDOR says includes an individual or group program, homeschool or co-op. Its rules say a homeschool student qualifies even if enrolled in a church school, homeschool co-op or similar entity. Neither the law nor ALDOR's rules require a home-education student to take a test or report to the state.
How the CHOOSE Act works for homeschool families
The CHOOSE Act has two award levels. A student enrolled in a participating school (an accredited private school, including church, parochial and religious schools, or an accredited public school that charges tuition) gets $7,000 for 2026–27. A student who isn't enrolled in a participating school gets ,000, or the actual cost of qualifying expenses if that is less, and a parent's awards for these students can't add up to more than $4,000 (Ala. Code 16-6J-3(c)). ALDOR calls this the home education program, and says it includes an individual or group program, homeschool, co-op and similar arrangements.
You don't have to leave your church school to apply. ALDOR's definition of a participating student says it "includes a homeschool student, even if enrolled in a church school, homeschool co-op, or similar entity" (Rule 810-28-1-.01). The law does exclude children enrolled in a private school that isn't a CHOOSE participating school (Ala. Code 16-6J-2(5)). Families who homeschool by running their own private school, rather than through a church school or private tutor, should confirm their status with ClassWallet before applying.
Who can't use it: students receiving an Alabama Accountability Act scholarship or parent tax credit; children enrolled full-time in a public school, unless it is a participating school that charges them tuition; children at a private school that isn't a participating school; children not lawfully present in the United States; and, for 2026–27 only, new families above 300% of the federal poverty level (for a family of four, $96,450 of 2025 income). The award isn't taxable income, and it isn't subject to offset or debt collection (16-6J-3(g)).
Families with more than one homeschooled child: each awarded student has a separate wallet, but only two show money (,000 each) because of the $4,000 cap. ALDOR's Parent Guide says the funds can still be spent on any of the family's eligible students, within the computer and technology limits. A home-education award needs no proof of enrollment before funding.
Testing and reporting: the annual test in the law (a norm-referenced, curriculum-aligned or aptitude test) is a duty of participating schools for the students enrolled in them (16-6J-5(b)(5); Rule 810-28-1-.05). Neither the statute nor ALDOR's rules give home-education students a testing or reporting requirement. Parents do accept a CHOOSE Act affidavit in ClassWallet before they can spend, and must renew each year.
Applying for 2027–28
Starting with 2027–28, any Alabama parent of an eligible student can apply, whatever the household income (Ala. Code 16-6J-3(b)(2)). On July 1, 2026, the governor's office said the 2027–28 application process will begin in January 2027. ALDOR's Parent Guide says renewal details for current families will come in early 2027. No exact dates had been posted on chooseact.alabama.gov or ALDOR's site as of October 27, 2026.
Awards still go in a set order while money lasts. The first 500 go to students with an IEP or 504 plan. After that come students who had an award the prior year and their siblings, then children of active-duty service members who are enrolled in or assigned to a priority (D- or F-rated) public school, and then everyone else by household income as a percentage of the federal poverty level (16-6J-3(d); ALDOR). Once one child in a family gets an award, ALDOR must also award that child's eligible siblings.
Demand is high. For 2026–27, the program received 29,341 applications for 48,927 students (18,832 new applications for 29,986 students, and 10,509 renewals for 18,941 students), and 34,322 students are using funds this school year (governor's office, October 16, 2026).
What to have ready, based on the 2026–27 new-family application: each student's birth certificate and proof of Alabama residency that matches the address on the application (such as a recent tax return, driver's license, utility bill, mortgage statement or lease). ALDOR's rules also call for verification of income, such as a recent federal or state tax return, W-2 or 1099, Social Security statement, or TANF or SNAP benefit statement, and proof of guardianship (Rule 810-28-1-.03). Special-needs priority needs a current IEP, ISP or 504 plan. Kindergartners had to turn 5 by September 1 for 2026–27. Missing documents mean automatic denial (16-6J-3(f)).
What the money can pay for
The law lists the qualifying expense categories (Ala. Code 16-6J-2(10)), and ALDOR's 2026–27 Approved Expenses List spells out what is allowed. Everything must be bought from an ALDOR-approved Education Service Provider and only covers the school year the award is for. These are the categories that matter to a home-education student:
Textbooks, including audiobooks, for K5–12 in art, English language arts (phonics, grammar, reading and writing), foreign languages, math, music, religion, science (including computer science and engineering) and social studies (including history, civics and character education)
Curriculum and supplemental reading materials for individual student use: workbooks, flashcards, reference books, and dual enrollment classes in approved subjects at participating in-state colleges and universities
Instructional materials (school supplies) such as paper, notebooks, calculators, math manipulatives, science and lab kits, art supplies, and microscopes and telescopes (up to 50 each), with no bulk orders
Private tutoring, in person or online, in the approved subjects, including voice and instrument lessons; tutor supply fees count, transportation does not
Tuition and fees for an approved nonpublic K5–12 online learning program, and educational software and apps, including educational subscriptions within the school year and assistive software
Educational therapies for students with disabilities from a licensed or accredited practitioner: ABA, dyslexia and dysgraphia therapy, occupational, physical, speech and vision therapy, plus initial evaluation fees
Fees for standardized and nationally recognized tests, including college admission tests and AP exams, and test prep courses (AP, SAT, ACT and similar)
Computers (one laptop, desktop or tablet under
,200 per student every two academic years, no gaming computers) and technological aids such as printers, monitors, keyboards and headsets (up to $500 a year per student, with per-item limits; no 3D printers, TVs or SMARTboards)
Contracted services from a public school district, including specific classroom instruction
Before you buy
Spend only through ClassWallet. Pay providers with Pay Vendor (an invoice is required) or buy goods in the ClassWallet Marketplace. There is no reimbursement for anything you buy yourself.
Use it by June 30. Money left in the account at the end of the school year (June 30, 2027 for 2026–27) goes back to the CHOOSE Act Fund. It also goes back if your child leaves the program. Only invoices for services provided during the school year are approved.
Check the invoice. It must show the provider's name and address, the student's and parent's names, the invoice date, the dates and type of service, and the total due. Handwritten invoices are rejected, and an invoice with any ineligible item is rejected in full. Rejected money returns to the account right away.
Not covered: co-op or school fees outside the approved list, athletic and extracurricular fees, field trips, uniforms, transportation, child care, food, toys, LEGOs and puzzles, and gaming equipment.
Parents can't pay themselves. A parent can't be paid as a provider for their own child, and providers can't refund, rebate or share program money with families (16-6J-5(a)(2); Rule 810-28-1-.05). Any cost above the account balance is yours.
Accept the affidavit. The balance shows $0 until you accept the CHOOSE Act affidavit in ClassWallet for each student. If you click Reject by mistake, call ClassWallet to reset it.
Amounts, dates and rules change. Confirm anything important at chooseact.alabama.gov or with ClassWallet (877-313-2125, help@classwallet.com).
For vendors: becoming a CHOOSE Act Education Service Provider
Alabama calls approved sellers Education Service Providers (ESPs): schools, organizations, vendors or individuals, other than the student's parent, approved by ALDOR to provide educational goods and services, "including goods and services designed for use by homeschool students" (Ala. Code 16-6J-2(4)). ALDOR's list groups providers as in-person and online private schools, public school districts, educational therapies, private tutoring and microschools, textbooks, curriculum and educational items, online classes and courses, exams and assessments, and computers and technological aids. Out-of-state companies can be approved. On October 27, 2026 the searchable list showed 1,708 providers.
How to apply: fill out ALDOR's ESP application, a Smartsheet form linked from the CHOOSE Act Alabama site. It is open year-round, and ALDOR says it decides within 14 days. By law every ESP must agree to the attestation in the application: to give ALDOR its address, contact details and a summary of each program or service; not to refund, rebate or share program money with a parent or student; to file annual reports on students served and services provided; not to discriminate based on race, color or national origin; to document amounts received as ALDOR prescribes; to comply with FERPA; and not to charge CHOOSE students higher tuition or fees (16-6J-5(a); Rule 810-28-1-.05).
Extra requirements: private tutors must submit proof of a bachelor's degree, state certification or accreditation, and educational therapists a valid license for the therapy they provide. Both must agree to criminal history background checks under the Alabama Child Protection Act, as if they were a nonpublic school, and submit documentation with the application. Participating schools must also be accredited (or in the process), show financial stability or post a surety bond, and test CHOOSE students every year.
Getting paid: once approved, the ESP registers with ClassWallet using the welcome email, sets up a profile families can see, and links a bank account. Families pay from their wallets against your invoice, and payments settle in 2 to 10 business days after approval. You can bill weekly, monthly or quarterly, and families can pay before or after the service. Invoices must not mention the CHOOSE Act, the CHOOSE Act Fund or ClassWallet. Each student's charges must be listed separately. Retailers selling approved goods can be approved to sell in the ClassWallet Marketplace.
Listing on My Learning Source is separate from CHOOSE Act approval — you don't need one to have the other, and families find you here either way.
Homeschooling in Alabama: the basics
Alabama has no separate homeschool law. ALSDE lists three legal options: enrolling in a church school (Ala. Code 16-28-1, 16-28-7, 16-28-8, 16-28-16), attending a private school (16-28-1, 16-1-11, 16-28-7, 16-28-8), or instruction by a private tutor (16-28-5). State law says parents have a constitutional right to choose home-based education, and that the state has no compelling interest in licensing or regulating nonpublic schools or homeschooled students (16-1-11.1, added by Act 2014-245).
Compulsory attendance: children ages 6 to 17 must attend a public, private or church school or be taught by a competent private tutor. A parent of a 6-year-old can wait until age 7 by telling the local board of education in writing (16-28-3(a)).
Church school (the most common route): a church school offers K–12 instruction, on-site or through home programs, as a ministry of a local church, group of churches, denomination or association of churches, and takes no state or federal funding (16-28-1(2)). The parent files the child's enrollment and attendance with the local superintendent on the superintendent's form, countersigned by the church school administrator. At enrollment the parent also gives the church school prior consent to notify the superintendent if the child stops attending (16-28-7). The church school keeps an attendance register (16-28-8). Church schools are exempt from ALSDE's annual registration and the reports other schools file (16-1-11, 16-28-8), and state law sets no instruction-day, subject, testing or teacher requirements for them. The church school sets its own.
Private tutor: the tutor must hold a teaching certificate issued by the State Superintendent and teach the subjects required in public schools, in English, for at least 3 hours a day, 140 days a calendar year, between 8:00 a.m. and 4:00 p.m. Before starting, the tutor files a statement with the city or county superintendent listing the children, subjects and period of instruction, then keeps a daily register of hours and attendance (16-28-5). Tutors also report enrollment and absences like a school (16-28-7).
Private school: a private school is a nongovernmental school offering K–12 instruction through on-site or home programs (16-28-1(1)). It must register with ALSDE every year by October 10 and report enrollment and other statistics (16-1-11). It reports enrolled children to the superintendent at the end of the fifth day of the public school year, then reports unexcused absences weekly (16-28-7), and keeps an attendance register (16-28-8).
Leaving public school: enroll your child in the church school (or other option) and file the church school enrollment form with your local superintendent, so the district knows the child is enrolled elsewhere. Superintendents must investigate children who are not enrolled or not attending (16-28-16).
Returning to public school: admission is by application to the local board under its own rules, and a student under 19 who is on track to graduate can't be turned away because of age (16-28-3(a)). Ask the district how it places returning students and awards credit.
Colleges: no public two-year or four-year college in Alabama may deny admission to an otherwise qualified student because the student was homeschooled or attended or graduated from a church or other nonpublic school (16-1-11.4).
Other Alabama programs: scholarships, tax credits, dual enrollment and college aid
Alabama Accountability Act (2013): scholarship granting organizations give scholarships, funded by donors who get a state tax credit, for tuition and mandatory fees at a qualifying school (a nonpublic school, or a public school outside the student's district that isn't a priority school), up to
0,000 per student per year (Ala. Code 16-6D-4). A separate refundable parent credit helps families who move a child from a priority public school to a private school. Neither pays homeschool costs, and a student receiving either one can't have a CHOOSE ESA in the same year (16-6J-2(5)).
Federal Scholarship Tax Credit: Governor Ivey opted Alabama in through Executive Order 742 on January 16, 2026, and Alabama appears on the IRS list of participating states for 2027 (as of October 22, 2026). ALDOR will certify Alabama scholarship granting organizations; no certified list had been posted as of October 27, 2026. ALDOR says scholarships will be for households earning up to 300% of area median income, and will fund K–12 expenses "incurred at or provided by public, private, or religious schools." Treasury and the IRS issued proposed regulations on October 1, 2026, and ALDOR says more guidance on eligible expenses is expected. Whether these scholarships can pay homeschool costs is not settled.
Dual enrollment: Alabama Community College System colleges offer dual enrollment for dual credit to students in public, private, church and religious schools and to students taught by a homeschool or private tutor (ACCS Procedure 801.03). Students must be rising 10th, 11th or 12th graders (waivers are possible, for example for gifted students). They need at least a 2.5 unweighted high school GPA and written approval from an appropriate official of their secondary school (for homeschoolers, the church school, private school or private tutor). To keep taking courses, they must earn a C or better in every course. Students pay tuition, fees and books unless the ACCS Dual Enrollment Scholarship or other funding covers them, and scholarship money depends on what the Legislature allocates. Ask the college what is funded. CHOOSE home-education funds can also pay for dual enrollment classes in approved subjects at participating in-state colleges and universities.
College aid: the Alabama Commission on Higher Education runs the state's student aid. The Alabama Student Assistance Program (ASAP) is a need-based grant of $300 to $5,000 per academic year for Alabama residents working on a first undergraduate degree, awarded by colleges from the FAFSA. The Alabama Student Grant Program (ASGP) is not need-based and pays up to $3,000 per academic year at 11 participating independent colleges (Amridge, Faulkner, Huntingdon, Miles, Oakwood, Samford, Spring Hill, South University–Montgomery, Stillman, U.S. Sports Academy and University of Mobile). Amounts are as posted by ACHE in October 2026 and vary with funding. Scholarships at individual colleges have their own rules for homeschool applicants, so ask each admissions office.
Sports, driver's licenses and special education
Sports: no Alabama statute guarantees homeschoolers a spot on public school teams. Instead, AHSAA bylaws let home school students play for the AHSAA member public school that serves the area where their parents live. Under the 2026–27 AHSAA Handbook, the student must be reported to the local board of education under one of Alabama's legal homeschool options, and the homeschool program must report enrollment and attendance to the school system. The student must enroll at the zoned school by the third day of the semester. High schoolers (grades 9–12) take two electives through the school, on campus or through its virtual program, and grades 7–8 take one. If the school requires athletes to take PE, the homeschool student must too. The family turns in four core course grades from the home program at the end of each year, and all other AHSAA rules apply. Home school students can't play for private member schools. A student who leaves school to homeschool because they failed AHSAA academic requirements is ineligible for a year. Separately, the CHOOSE Act says a student's CHOOSE status can't affect AHSAA eligibility (16-6J-3(i)), and since 2026 families can sue an athletic association that discriminates on that basis (16-6J-10, Act 2026-581).
Driver's license: applicants under 19 must show ALEA a diploma, a GED, or an Enrollment/Exclusion Form (DL-193) showing they are enrolled in school or meet an exception (Ala. Code 16-28-40). The form's enrollment section is completed and signed by a school official, but ALEA's form doesn't specifically address church schools. Ask your church school whether it completes the DL-193, and check with an ALEA driver license office before you go.
Special education: school districts must include children whose parents placed them in private schools, including religious schools, in child find. These children have no individual right to the services they would get in public school, but they share in equitable services the district provides (Ala. Admin. Code 290-8-9). If the parent of a homeschooled or privately placed child declines consent for an evaluation, the district can't override that. Ask your district how it treats church-school students. CHOOSE students with an IEP or 504 plan remain eligible for district special education services under federal and state law (16-6J-3(h)), and the first 500 CHOOSE awards each year are reserved for them.
My Learning Source is an independent marketplace. We are not affiliated with the Alabama Department of Revenue, ClassWallet, the CHOOSE Act program, the Alabama State Department of Education, the Alabama Community College System, the Alabama Commission on Higher Education, the AHSAA, ALEA or any Alabama school district, and a listing here does not mean a vendor is an approved CHOOSE Act Education Service Provider. This guide is general information, not legal advice.
As of October 2026.
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