Spending rules

What EFS, ESA and IEA money covers for Memphis families

Tuition comes first in every Tennessee program; past that point EFS, the ESA and the IEA diverge. This grid walks expense by expense through the 2026-27 handbooks and flags anything the handbooks leave open.

Last verified: October 2026

Where these rules come from. The EFS column follows TDOE's 2026-27 EFS Family Handbook (August 28, 2026); the ESA column follows the 2026-27 ESA Family and Schools Handbook (August 27, 2026); the IEA column follows the 2026-27 IEA Program Handbook. "Check the IEA handbook" means the sections we reviewed did not settle that item.

Covered or not: Tennessee's three programs, 2026-27
Expense	Education Freedom Scholarship	ESA (MSCS zone)	IEA (IEP required)
Tuition and required fees	The first claim on the account, at a signed-up label I-III school	Covered at participating label I-III schools, plus application and registration fees	Covered at participating schools under any label, I through V
Required textbooks and curricula	Yes, at the school the student attends, once tuition and fees are covered	Required textbooks at a participating school	Approved curricula, including for homeschoolers
School uniforms	Yes, at the enrolled school, through the Marketplace	Required uniforms at a participating school	Check the IEA handbook
Tutoring	Yes, by a Tennessee-licensed teacher or an accredited agency	Yes, same licensing rule	Yes
Summer and after-school academic programs	Yes, approved academic programs; not child care	Yes, approved educational programs; not child care	Check the IEA handbook
Educational therapies	Yes, by a department-approved licensed therapist	Yes, by a department-approved licensed therapist	Yes
Laptop or tablet	After tuition and fees: one laptop and one tablet, each type once every three calendar years, bought in the Marketplace at fair market value	One laptop and one tablet, each type once every three calendar years, for educational use at fair market value	Pre-approval required; the same kind of item once every two calendar years
Home internet; software sold by itself	Neither, though software packaged inside an approved item is fine	Neither; packaged software may pass	Internet is excluded
Transportation	Only a commercial fee-for-service provider such as a bus	Only a commercial fee-for-service provider	Check the IEA handbook
College courses and exam fees	Early-postsecondary course and exam fees, college-entrance exams, industry credentials	Tuition, fees and textbooks at eligible Tennessee colleges, plus exam fees	Check the IEA handbook
Online schools	Only through an EFS-registered school with a Tennessee campus	Online schools on the West Tennessee ESA list	Approved online learning programs
Independent homeschooling	No	No	Yes
Food, field trips, consumable supplies	No	No (food, field trips, extracurricular fees)	Check the IEA handbook
Before- and after-care, summer camp	No	No	No

What can a Memphis family buy with EFS money after tuition is paid?

Plenty, once the school's required tuition and fees are settled: books, course materials and uniforms from the child's own school; academic summer or after-school programs TDOE has approved; lessons from a licensed teacher or accredited tutoring company; sessions with an approved licensed therapist; a commercial bus service; dual-credit and test fees; and school technology from the Marketplace.

On devices, the 2026-27 EFS handbook allows a laptop and a tablet, and each kind can be bought only once in any three-calendar-year stretch, so an EFS laptop ordered in October 2026 has no EFS replacement before October 2029. The ESA handbook copies that rule. The IEA asks for approval first and permits a repeat of the same kind of item after two calendar years.

Food, field trips, extracurricular fees, consumable supplies, internet service and before- or after-care are excluded.

When do the 2026-27 Marketplaces close for Memphis families?

The EFS and ESA Marketplaces stop taking technology and uniform orders at 4 p.m. Central on April 30, 2027, and the EFS Marketplace closes for remaining products and services on June 25, 2027.

Families must click Confirm Receipt in the portal for every technology or uniform delivery.

What happens to EFS or ESA money that is not spent?

EFS money that is not used rolls into the next school year as long as the child stays eligible. When the child leaves the program, graduation included, the balance goes back to the State Treasurer.

ESA families reapply and re-verify income each year, so the account continues only while the student keeps qualifying.

Can a Memphis family use the IEA for things EFS and the ESA won't cover?

In many cases. An IEA can fund teaching at home, approved curriculum packages, online courses, tutors and therapy, and it works at label IV and V schools too.

The price of that flexibility is eligibility: the student needs an active Tennessee IEP in an eligible disability category.

Want a plan for what is left after tuition?

A counselor can match your award to your school's charges and show what the balance can still buy.

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