Education savings account (ESA) funding must be applied toward tuition and fees before funds can be spent in the Odyssey Marketplace.
After tuition and fees are paid each semester as billed by the accredited nonpublic school, any remaining funds may be used for eligible expenses in the Odyssey Marketplace.
Purchases with ESA funds can only be made through the Odyssey Marketplace.
Any purchases made outside of the Odyssey Marketplace are ineligible and will not be reimbursed.
Eligible and ineligible uses of the ESA funds are provided below:
For each eligible expense, the table defines whether the expense is “automatically eligible” as billed by the school and/or vendor or whether additional verification is required.
Eligible Expenses: | Billed by School: Automatically Eligible | Billed by Vendor: Automatically Eligible | Billed by Vendor: Additional Verification |
Textbooks (e.g., book or software) | X |
| X |
Curriculum fees | X |
|
|
Pre-approved Software: Microsoft Office and Adobe products only | X | X |
|
Other Software (e.g., online access fees, computer software, learning software) | X |
| X |
Laptops, desktops, and tablets | X | X |
|
Sensory items | X |
| X |
Instruments | X |
| X |
Educational therapy services (e.g., tutoring, occupational, speech, behavioral, reading specialist, multi-sensory reading instruction, cognitive therapy, auditory processing, executive functioning, study skills training, organizational skill training) | X | X |
|
Cognitive skills training (e.g., pattern recognition/detection, memorization, critical thinking, problem-solving, quantitative skills, abstract thinking, language, communication, and emotional intelligence) |
| X | X |
Education materials and services for students with disabilities A student shall not be required, or encouraged, to identify the disability. A provider must verify a disability exists and the item is in response to the disability. |
|
| X |
Other course materials (e.g., goggles for chemistry class, camera for photography class, sewing machine/craft materials for art and home economics, PE/gym sports items and equipment) | X |
| X |
Standardized test fees, advanced placement exams, or exams related to postsecondary education admission or credentialing | X | X |
|
Vocational and life skills education (e.g., job-specific instruction, apprenticeship programs, tech prep education, vocational school, on-the-job training, continuous development) | X | X |
|
Additional Considerations for Eligible Expenses:
Expenses for educational therapies, cognitive skills training, and vocational, and life skills training are eligible if provided by a vendor with relevant credentials issued by the Iowa Board of Educational Examiners or another entity approved through the State of Iowa.
Expenses for services or products billed by vendors for family members are ineligible.
Family members are defined as parents, step-parents, guardians, siblings, half-siblings, step-siblings, grandparents, step-grandparents, aunts, uncles, and first cousins.
If additional verification is required, additional documentation may include a class schedule, syllabus, or written verification from the school or other approved provider of eligible services or items.
Ineligible Expenses:
Services and items listed below may not be purchased with ESA funds:
Clothing (e.g., uniforms, shoes, hats, accessories, jackets, socks, sweaters)
Personal bag (e.g., backpack, laptop bag, purse)
Printers, scanners, copiers, and other computer accessories
Other technology (e.g., phones, smart watches, video games, video game consoles, accessories)
Art supplies (e.g., construction paper, drawing paper, glue or glue sticks, markers, crayons, flare pens, colored pencils, watercolors, poster board)
Writing utensils (e.g., pens, pencils, highlighters, permanent markers)
Personal office supplies (e.g., calculator, earbuds/headphones, paper clips, binder clips, batteries, post-it notes, notebooks, loose leaf paper, ruler, protractor, erasers, tape, scissors)
Personal organization (e.g., folders, expandable file folders, binders, pencil box or bag, label-maker)
Household items (e.g., appliances, rest mat, furniture)
Cleaning supplies (e.g., wipes, spray cleaners, scrubbing pads, washcloths)
Other consumables (e.g., food, refreshments, plastic storage bags, facial tissue)
Transportation costs
Non-school classes
Educational subscriptions or memberships (e.g., monthly STEM boxes)
Childcare, including before and after-school care
Camps (e.g., summer, winter, holiday, athletic)