ESA+ spending rules for Triangle families
ESA+ gives a North Carolina student with a disability a state-funded account for school costs. Below is each 2026-27 spending category, which ones count toward the $500 core rule, and what is off limits.
Last verified: October 2026
What can an ESA+ account pay for in Raleigh and Durham?
An ESA+ account pays tuition at a Direct Payment School, licensed therapy, live tutoring, core curriculum, approved technology, standardized tests, required textbooks and contracted transportation, and for 2026-27 it adds art and music lessons. The account holds $9,000, or $17,000 for the five higher-award disability areas.
How does the ESA+ $500 core academics rule work?
An account renews only if $500 or more went, that year, to tuition or to core-subject materials, tutoring, textbooks or tests in English language arts, math, science or social studies. Foreign language, art, music, therapy, technology and transportation are allowed but do not count toward that total.
Where do ESA+ families buy things?
Products come only from the ClassWallet Marketplace, and services are paid to providers enrolled with SEAA. Current-year purchases must be submitted before the third week of June; ClassWallet reopens in July.
Does the Opportunity Scholarship pay for any of these categories?
Only tuition, plus books, transportation or equipment a listed school requires and bills as a fee. Everything else on this page is ESA+ only.
School costs
Learning materials
Curriculum
Complete, ready-to-use programs in core subjects and foreign language, bought through the ClassWallet Marketplace.
Read the rule →Learning materialsStandardized tests & textbooks
National achievement tests, AP exams, college entrance exams and required core textbooks all count toward the $500 rule.
Read the rule →Technology
Services
Educational therapy
Licensed therapists who have enrolled with SEAA can be paid from the account, including insurance co-pays.
Read the rule →ServicesTutors, music and arts lessons
Live tutoring from enrolled providers, plus art and music lessons, classes and camps new for 2026-27.
Read the rule →ServicesTransportation
Rides to educational services and activities from an enrolled provider under a signed contract.
Read the rule →What can ESA+ buy, and what is excluded?
| ESA+ can pay for | ESA+ will not pay for |
|---|---|
| Ready-to-use core curriculum and required core textbooks | Art, music and PE curricula |
| One computer, tablet, whiteboard and headphone set every three years | Phones, TVs, internet service, repairs and used devices |
| SEAA-enrolled therapists and tutors | Chiropractic care and out-of-state services |
| Art and music lessons from enrolled providers | Martial arts, gymnastics, cheer and art supplies |
Want help planning your child's ESA+ spending?
An advisor maps the account to the categories that fit and keeps the $500 rule on track.