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Indiana Education Scholarship Account Program

Indiana Education Scholarship Account (INESA) will provide students with disabilities and their siblings throughout the state of Indiana access to the educational environment that best meets their learning needs.  Parents of eligible students, or emancipated eligible students, have the opportunity to spend dedicated scholarship money on approved educational programs, therapies, services, tuition and fees, and other expenses related to the student’s education.

Starting July 1, 2024, parents of approved INESA students can apply for funding for eligible-age siblings who do not require special education services.

  • About


    As stated in IC 20-51.4-2-4, a student may be eligible to participate in the ESA Program if they meet the following requirements:

    • Legal residency in Indiana;
    • is at least five (5) years of age and less than twenty-two (22) years of age on the date in the school year specified in IC 20-33-2-7;
    • is a student with a disability at the time the account is established who requires special education and for whom:
      • (A) an individualized education program;
      • (B) a service plan developed under 511 IAC 7-34; or
      • (C) a choice special education plan developed under 511 IAC 7-49;
      • (D) a ESA service plan; and
    • Do not exceed the income requirement of 400% of the Federal Free or Reduced School Meals limit.

    Qualified Expenses

    IC 20-51.4-2-9"ESA qualified expenses"

    Sec. 9. (a) "ESA qualified expenses" refers to the following expenses provided by an ESA participating entity related to the education of an eligible student for which scholarship money in an ESA account may be used:

    1. Tuition and fees at a qualified school, public school, or other ESA participating entity.
    2. Fees for:

      (A) national norm referenced or criterion referenced examinations;
      (B) advanced placement examinations, Cambridge International courses, International Baccalaureate courses, or College-Level Examination Program (CLEP) examinations; or
      (C) statewide assessments associated with industry recognized credentials.

    3. Educational services for an eligible student who is a student with a disability.
    4. Payments associated with the use of paraprofessional or educational aides.
    5. Services contracted for and provided by a school corporation, charter school, magnet school, or qualified school, including:

      (A) individual classes;
      (B) extracurricular activities or programs; or
      (C) additional programs, resources, or staffing defined in the student's education plan.

    6. Occupational therapy for a student with a disability, provided in accordance with the eligible student's individualized education program developed under IC 20-35 or service plan developed under 511 IAC 7-34.
    7. Subject to IC 20-51.4-4-7, fees for transportation paid to a fee-for-service transportation provider for the eligible student to travel to and from an approved special education service provider.
    8. Tuition and fees to attend training programs and camps that have a focus on:

      (A) vocational skills;
      (B) academic skills;
      (C) life skills;
      (D) independence; or
      (E) soft job skills that are character traits and interpersonal skills that characterize a person's relationships with other people.

    9. Additional services and therapies prescribed by the eligible student's treating physician in accordance with generally accepted standards of care to improve outcomes for the student in addition to any services currently being provided by the school, insurance, or the Medicaid program.
    10. Fees for the management of the ESA account, as described in IC 20-51.4-3-2(d).
    11. Expenses to enroll in and attend sequences, courses, apprenticeships, and programs of study designated and approved under IC 20-51.4-4.5-6 if the eligible student has enrolled in the CSA program.

    (b) This subsection does not apply to subsection (a)(3), (a)(6), (a)(7), or (a)(8). The term includes only services that are provided in person. The term does not include any virtual or distance learning services.

    As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.38.

    Qualified Schools

    A qualified school refers to a non-public school accredited by either the state board or a national or regional accreditation agency that is recognized by the state board and to which an eligible student is required to pay tuition to attend and that agrees to enroll an eligible student, as per IC 20-51.4-2-10.
    A qualified school is one type of participating entity.

    Participating Entities

    A participating entity is an educational provider who has applied, and been approved, for participation in the ESA Program, and can be paid with ESA funds. According to S/B IC 20-51.4-5-2, the following entities are eligible to become a participating entity:

    • Qualified school.
    • Individual or tutoring agency providing private tutoring.
    • Individual or entity that provides services to a student with a disability in accordance with the student's IEP or SP.
    • Individual or entity who offers a course or program to an eligible student.
    • Licensed occupational therapist.
    • Entities who provide assessments.


    Payments for the ESA Program will be made in quarterly disbursements into the ESA Program account. Payment for tuition & fees and special education funding will be prioritized for payment and paid directly to participating qualified schools when applicable. Any remaining funds will be deposited into the ESA Program account and may be used to pay for eligible expenses from participating entities.
    Payments must be made directly from the ESA account; there is no reimbursement for expenses. If the cost of services exceeds the amount of funds in the ESA account, account holders will be responsible for any remaining or additional costs. Likewise, if a service or provider is deemed ineligible for payment, the account holder will be responsible for payment.

    Disbursement schedule set by the Treasurer of State visit for more information.

  • INESA Program Resources


    Annual Reports

    Application Guides


    • ESA students who require special education services through an IEP, SP, CSEP, or ESA SP are eligible to receive special education funding and the award amount for their corporation of legal settlement in their INESA account.
    • ESA siblings who do not require special education services through and IEP, SP, CSEP, or ESA SP will receive state tuition support in their INESA fund.
    • Scholarship Disbursement Schedule

    ESA Service Plan Resources



    State Testing

Indiana Education Scholarship Account