The ESA spending list

What a CHOOSE Act ESA buys in Birmingham

The $7,000 enrolled-student account and the $2,000 home-education account share one list of approved categories, with dollar limits on devices and a long list of exclusions. Each category below gives the 2026-27 rule and the local picture.

Source. Categories, limits and exclusions are summarized from the ClassWallet "CHOOSE Act Alabama Parent Guide 2026-2027" and the CHOOSE Act's list of qualifying educational expenses. Local provider counts come from ALDOR's ESP list dated October 23, 2026.

Last verified: October 2026

What can a CHOOSE Act ESA pay for besides tuition?

Textbooks, private tutoring, licensed educational therapies, curriculum and workbooks, approved computers and supplies, online courses, standardized tests and test prep, educational software, dual-enrollment courses and education-based programs at participating schools. Every purchase runs through ClassWallet; families are not reimbursed for receipts.

What happens to money that isn't spent?

It goes back to the CHOOSE Act Fund on June 30. A family whose tuition is under the account balance has until then to use the rest on approved categories.

12
Approved categories explained
128
Approved providers listing a Jefferson or Shelby County city
June 30
Unspent money returns to the state

At a participating school

Learning materials

Academic support

Special needs

Technology

High school

Not covered

Approved vs excluded at a glance

ApprovedExcluded
Tuition and academic school feesUniform, athletic and field-trip fees
Tutors and licensed therapistsChild care and aftercare
One computer under $1,200 every two yearsTVs, gaming items, SMARTboards, 3D printers
AP, ACT and other recognized testsTransportation and food

How does a purchase actually happen?

Marketplace

Approved items, including CHOOSE Act storefronts from big retailers, bought inside ClassWallet with the account balance.

Pay Vendor

Schools, tutors and therapists registered as ESPs send an invoice; the parent approves it and the provider is paid in 2 to 10 business days.

No reimbursement

Spending outside ClassWallet can't be paid back, and an invoice with one ineligible line is rejected whole.

Want help planning the account?

A counselor can map your child's balance to tuition and the categories that fit.

Start the funding check →