What the Iowa ESA buys after tuition
The Students First ESA is $8,148 for 2026-27. It pays tuition and fees first; what remains can be spent on a defined list of items, and the balance carries forward until the student graduates or turns 20.
What can Des Moines families buy with leftover Iowa ESA money?
Textbooks and curriculum, laptops, desktops and tablets, credentialed tutoring and educational therapy, AP and admissions exam fees, vocational training, and disability-related materials, but only after the school's tuition and fees are paid and only through the Odyssey Marketplace. Unused money stays in the account for later years.
Laptops, desktops and tablets
Computers are an eligible ESA expense in Iowa. The catch is the order of spending, not a price list.
Rules →Eligible after tuitionTutoring and educational therapy
Educational therapies are one of the broadest eligible categories, and the provider's credential is what decides it.
Rules →Eligible with verificationTextbooks, curriculum and course materials
Textbooks and course materials are eligible, with paperwork when the purchase does not come through the school.
Rules →Eligible after tuitionExams, AP tests and vocational training
Testing and career training are written into the Iowa statute's list of qualified expenses.
Rules →Eligible with verificationMaterials and services for students with disabilities
Iowa has no separate disability award; this category is how the ESA supports students with disabilities.
Rules →Not eligibleWhat the Iowa ESA will not pay for
The ineligible list is long and specific; checking it first saves a rejected purchase.
Rules →How does an ESA purchase work in Iowa?
The school bills tuition and fees through Odyssey each semester, and those are paid first. After that, a parent shops the Odyssey Marketplace, a closed catalog of approved vendors and services, or a school bills an eligible item directly. Anything bought elsewhere, even an eligible item, is not reimbursed.
| Eligible after tuition | Not eligible |
|---|---|
| Laptops, desktops, tablets | Printers, scanners and other computer accessories |
| Textbooks, curriculum fees, software | Art supplies, pens, notebooks, binders |
| Credentialed tutoring and educational therapy | Child care, including before- and after-school care |
| AP, standardized and admissions exam fees | Camps and non-school classes |
| Instruments and course-required materials | Clothing, uniforms and backpacks |
Sources: Iowa Department of Education, "Iowa's Students First Act ESA Program: Eligible and Ineligible Expenses" (educate.iowa.gov/media/8595, updated May 25, 2023 and still linked from the ESA program page in October 2026); Iowa Code section 257.11B(1)(b); Iowa Administrative Code 281-20.1(6); Odyssey Iowa help center. This is a summary, not legal advice; Odyssey and the Department decide individual purchases, and a parent may appeal a decision to the State Board of Education within 30 days.
Want to know what will be left in your account?
An advisor compares your school's tuition and fees with the ESA and tells you what the balance can cover.