Creating Hope and Opportunity for Alabama Students' Education (CHOOSE) Act of 2024

Alabama families are eligible for up to $7,000 a year towards educational expenses.

Find out how the CHOOSE Act Can Benefit Your Family

Thanks to the CHOOSE Act, Alabama families can choose the environment that is right for each of their children regardless of their zip code.

What is the Choose Act?

The Choose Act makes refundable income tax credits called education savings accounts (ESAs) available to support every K-12 student in AL. This program was established in 2024 and implemented by the Alabama Department of Revenue. Eligible families may use ESA funds to cover tuition, fees, and other qualified expenses at approved education service providers.

Who is eligible for the CHOOSE Act?

First Year of Implementation: 2025-2026

• The first 500 ESAs went to students with special needs students, students of active-duty service members in priority schools get ESAs and families with income up to 300% of the federal poverty level.

Current School Year: 2026-2027

• The first 500 ESAs go to students with special needs.
• Then, students and siblings of students who got ESAs last year, students of active-duty service members in priority schools, and students from families with income up to 300% of the federal poverty level.

Universal Eligibility: 2027-2028 and beyond

• The first 500 ESAs go to students with special needs.
• Next, students and siblings of students who got ESAs the previous year(s), students of active-duty service members in priority schools, and all other students, regardless of income.

An “eligible student” for the credit is:

• A child aged five to 19 years residing in Alabama who hasn’t finished high school.
• Or a child aged five to 21 years residing in Alabama who qualifies for services under the Individuals with Disabilities Education Act (IDEA) or Section 504 of the Rehabilitation Act of 1973.

However, the term doesn’t include:

1. A student receiving scholarship funds or tax credits under the Alabama Accountability Act.
2. A child enrolled in a private school that isn’t a participating school (participating schools are accredited public schools and accredited private schools).
3. A child who isn’t lawfully present in the United States.

How much money can I receive with the CHOOSE ACT?

ESAs are available in these amounts:

• Up to $7,000 per participating student enrolled in a participating school.
• Up to $2,000 per participating student not enrolled in a participating school. However, this amount is capped at $4,000 for students in individual or group homeschool programs, co-ops, non-participating schools, or similar programs.

How are funds for the CHOOSE Act distributed?

The CHOOSE Act set up a system of refundable income tax credits and is managed by the Department of Revenue, aimed at parents of eligible students. These credits are meant to help cover the expenses of qualifying education. The Department of Revenue established education ESAs where the credit funds are deposited. Participating parents can then use these funds to pay for approved educational expenses.

What can families spend the money on?

• Tuition and fees at a participating school
• Textbooks
• Fees for after-school or summer education programs at a participating school
• Private Tutoring
• Curricula
• Tuition for a nonpublic online learning program
• Educational software
• Costs for college admission tests and AP exams
• Education services for students with disabilities from a licensed or accredited practitioner
• Contracted services provided by a public school district

How does a student apply for access to the CHOOSE Act Funding?

The Department of Revenue established a process for enrollment of the program. Both parents and schools are required to agree to the terms and rules as outlined in the legislation. 



Learn more about Alabama's CHOOSE Act.

Click above to explore the history of school choice