Arkansas LEARNS Act: What It Means for Homeschool and Private School Families

The Arkansas LEARNS Act (Act 237 of 2023) overhauled the state's approach to K–12 education funding. Its most consequential provision for families outside the traditional public school system is the Education Freedom Account — a state-funded savings account that gives parents direct control over roughly $7,200 per child per year to spend on approved educational expenses.

The law passed in March 2023 and phased in over three years. If you're hearing about it now, you're arriving at the right time: universal eligibility kicked in for the 2025–26 school year, and the program is fully operational.

What the LEARNS Act Actually Created

The law established several reforms across Arkansas public education — teacher pay floors, school accountability changes, and reading science mandates among them. But the provision that matters most to homeschool and private school families is the Education Freedom Account program, codified at Ark. Code Ann. § 6-18-2501 et seq.

The EFA deposits state funds — calculated at 90% of the prior year's per-student foundation funding — into a ClassWallet account that parents use to pay for tuition, curriculum, tutoring, therapy, testing, and other approved educational expenses. For the 2026–27 school year, that amount is $7,208 per student.

This isn't a voucher you hand to a school. It's a spending account you control, with guardrails.

How the Phase-In Worked

The program didn't open to everyone at once:

• 2023–24: Limited to priority categories — students with disabilities, military dependents, foster children, students at F-rated schools, and former Succeed Scholarship recipients. About $6,672 per student.
• 2024–25: Expanded to D-rated school students, first responder dependents, and first-time kindergartners. Over 14,000 students enrolled (76% private school, 24% homeschool).
• 2025–26: Universal eligibility. Any Arkansas K–12 resident student qualifies. More than 44,000 students enrolled, backed by $309.4 million in state funding.
• 2026–27: Universal access continues. Over 52,000 applicants, $379 million appropriated plus a $32 million supplemental allocation. Award: $7,208 per student.

The phase-in is complete. An Arkansas-resident student eligible to enroll in a public K–12 school meets the baseline EFA eligibility test.

What the Money Can Be Spent On

Approved expenses fall into two tracks. Uncapped core categories include private school tuition, curriculum and textbooks, certified tutoring, educational therapy (speech, OT, ABA), standardized testing, and educational technology. A second track — extracurriculars, sports fees, music lessons, facility memberships, and transportation — is capped at 25% of the annual award.

Prohibited items include smartphones, gaming consoles, internet service bills, non-uniform clothing, and competitive travel team fees. The spending platform (ClassWallet) handles marketplace purchases, vendor invoicing, and out-of-pocket reimbursements. ADE conducts audits of EFA spending, and reimbursement requests must include itemized receipts.

For a detailed breakdown, see the full approved expenses guide.

What Homeschool Families Need to Know

Taking EFA funds does not replace your obligation under Arkansas homeschool law. You still file the annual Notice of Intent with your local district. But it does add requirements that independent homeschoolers don't face: mandatory annual standardized testing in math and reading for grades K–10, secular spending restrictions on curriculum purchases, and financial audit exposure.

Whether that trade-off makes sense depends on your family. A detailed comparison is in our EFA vs. traditional homeschool breakdown.

The Federal Layer Starting 2027

The federal Scholarship Tax Credit (26 U.S. Code § 25F), created by the One Big Beautiful Bill Act and launching January 1, 2027, gives taxpayers a 100% tax credit up to $1,700 for contributions to qualified Scholarship Granting Organizations. Arkansas opted in early. Starting in 2027, families can pair state EFA funds with private SGO scholarships funded through this federal credit — a dual-track system that expands what's available beyond the state allocation alone.

Getting Started

The annual application window may open no earlier than February 1 and must close no later than June 1; the 2026–27 window ran from March 9 through June 1 via the FACTS portal at arkansasefa.com. If you're considering the EFA for next year, the complete parent guide walks through eligibility, the application, approved expenses, ClassWallet mechanics, testing, and renewal — everything the official handbook covers, organized for parents who don't want to parse 30 pages of administrative language.

See more Arkansas guides →