Missouri Empowerment Scholarship Accounts Program

A student must be a legal resident of Missouri and meet one of the following criteria: (1) have an approved Individualized Education Plan (IEP) developed under the federal Individuals with Disabilities Education Act (IDEA), 20 U.S.C. Section 1400, or (2) be from a family whose income does not exceed 300% of the standard used to qualify for Free and Reduced-Price Lunch (FRL) participation ($173,160 for a family of four 2024–2025). Students qualifying under the latter criteria must also have attended public school as a full-time student for at least one semester during the previous 12 months, be eligible to start kindergarten or the first grade, or be a sibling of a qualified student who received a scholarship grant in the previous school year and will receive a scholarship in the current school year. Once enrolled in the program, students remain eligible for the ESA until withdrawing from school or graduating high school. Missouri prioritizes students who received a scholarship last year and siblings of students who will receive a scholarship in the current school year, followed by students with IEPs and students whose family income does not exceed 100% of the standard used to qualify for Free and Reduced-Price Lunch participation ($57,720 for a family of four 2024–2025). _(Last updated July 15, 2024)_

Students may use Empowerment Scholarship Accounts (ESAs) for private school tuition fees or a variety of a la carte educational expenses, including textbooks, educational therapies, tutoring services, curriculum, virtual school tuition, standardized tests, public school classes, extracurricular activities, certain approved computer hardware and technological devices, summer education programs, after-school programs, and transportation to and from school. Inclusion of Family Paced Education schools allow for students to participate without attending a traditional private school. _(Last updated July 15, 2024)_

Private donors fund this program by donating to Educational Assistance Organizations (EAOs) and receiving tax credits for their donation, up to certain limits. EAOs determine ESA amounts, with a typical maximum limit of the annual state adequacy target, which is about 50% of average total per-pupil funding in Missouri. Higher maximum scholarships are available for qualifying students. For limited English proficiency students, up to 160% of the state adequacy target is available. Students qualifying for Free or Reduced-Price Lunches are eligible for up to 125% of the state adequacy target. Qualifying students with Individualized Education Plans (IEPs) may receive up to 175% of the target. EAOs must distribute funds four times a year, or in a single lump sum at the beginning of the year, according to the request of the parents. The total credits claimed for donations to Educational Assistance Organizations cannot exceed $75 million (adjusted in an amount equal to the percent increase or decrease in the amount of state aid distributed to school districts, meaning about 12,000 students can participate, or less than 2% of Missouri’s K–12 student population). Taxpayers may make donations to qualified organizations for credits worth 100% of the donation, limited to half of their total annual tax liability. _(Last updated July 15, 2024)_

No legal challenges have been filed against this program. _(Last updated July 15, 2024)_