Recalibrating Accountability: Education Savings Accounts as Vehicles of Choice and Innovation

In order to foster a variety of innovative and high-quality education options for all students, universal access to education savings accounts (ESAs) should be the goal of policymakers in every state. 

ESAs are flexible spending accounts that parents can use to purchase a wide variety of educational goods and services, including private school tuition, tutors, textbooks, homeschool curricula, online courses, educational therapy, and more. Parents can also save unused funds for later educational expenses, such as college tuition. 

This Special Report explores how ESAs expand educational opportunity and hold education providers directly accountable to parents; it also explains several common types of regulations that can undermine the effectiveness of the program and how they can be avoided.

Read more here.