Since the dollars spent by the State in funding education are intended for the benefit of the child and not school districts, they are meant to follow the student not the school itself.

ESAs work because they give parents direct control over the dollars the State has already allocated for their child’s education, allowing them, in turn, to purchase the educational services (tuition, tutoring, internet access, etc.) in an educational environment that they think best for their child.

Because actual costs in non-public schools are typically lower than the amounts allocated for public schools, the dollars which remain unspent roll-over in the student’s account from year-to-year and can be used to pay for post-secondary education expenses.