NC ESA+ Approved Curriculum, Tutoring, and Therapy Expenses — What You Can Spend On

What ESA+ Funds Can Cover

The ESA+ program offers broader spending flexibility than most parents expect. Funds deposited into your ClassWallet account can pay for six primary categories of educational expenses:

Tuition and Fees — at Direct Payment or ESA+ Reimbursement private schools registered with NCSEAA.

Core Academic Tutoring — math, science, and English/language arts instruction from NCSEAA-enrolled providers. This counts toward the mandatory $500 core academic spending minimum.

Clinical Therapies — Applied Behavior Analysis (ABA), speech and language therapy, occupational therapy, physical therapy, and equine therapy. Providers must be licensed and enrolled with NCSEAA.

Curricula and Textbooks — complete core curricula in hardcopy or digital format. These count toward the $500 academic minimum when they cover math, science, or ELA.

Educational Technology — computing hardware, adaptive devices, and educational software purchased through ClassWallet's marketplace.

Testing and Transportation — standardized testing fees and contracted transportation services.

The $500 Core Academic Spending Rule

Starting with the 2026–27 school year, every active ESA+ account must spend at least $500 per student per year on core academic instruction. "Core academic" means mathematics, science, and English/language arts — nothing else.

Qualifying expenditures include:

• Nonpublic school tuition (which inherently covers core academics)
• Approved curricula in math, science, or ELA
• Academic tutoring in those three subjects from an enrolled provider

Failure to meet the $500 threshold puts your scholarship renewal at risk. If your child attends a private school, tuition payments automatically satisfy this requirement. Homeschool families need to track their core academic purchases to confirm they hit the floor.

Art and Music Tutoring — New for 2026–27

NCSEAA expanded allowable expenses to include art and music tutoring services from enrolled vendors. This is a meaningful addition for families whose children benefit from music tutoring or structured art instruction.

The boundaries are strict, though. ESA+ covers the instructional service — a registered music tutor teaching your child piano, or an enrolled art instructor providing lessons. It does not cover:

• Musical instruments
• Art supplies or craft materials
• Physical sheet music
• Instrument repairs or accessories

Art and music tutoring expenditures also do not count toward the $500 core academic spending minimum. They're a separate, approved category.

Therapy Expenses in Detail

Clinical therapies represent some of the highest-value ESA+ spending categories for families with children who have significant support needs. Approved therapy types include:

• ABA (Applied Behavior Analysis) — commonly used for autism spectrum conditions
• Speech and Language Therapy — for speech impairment, language processing, or communication needs
• Occupational Therapy — fine motor, sensory processing, daily living skills
• Physical Therapy — gross motor, mobility, strength
• Equine Therapy — therapeutic horseback riding programs

Every provider must be licensed in North Carolina and actively enrolled with NCSEAA as a vendor. Enrollment opens annually and runs from August 1 through May 31. Providers who aren't enrolled can't receive ESA+ payments, even if they're licensed.

One firm rule: immediate family members cannot be paid as tutors or therapists through ESA+, regardless of their credentials.

What's Prohibited

Some categories catch parents off guard:

• Home school tuition (home schools are non-commercial and don't charge tuition)
• Cash reimbursements of any kind (all payments go through ClassWallet to vendors)
• Services from family members
• Art supplies, instruments, or craft materials
• Software subscriptions not purchased through ClassWallet's marketplace

For the full spending breakdown with ClassWallet navigation tips and invoice formatting rules, the NC Opportunity Scholarship & ESA+ Parent Guide organizes every approved and prohibited category with current 2026–27 rules.

See more North Carolina guides →