What happens to the remaining ESA funds depends on where the student transfers:
Transferring to a public school: If the student attended an Iowa accredited nonpublic school for part of the school year and then transfers to a public school, any unused funds will remain in the ESA. The funds can be used in a future year when the student participates in the ESA Program.
Transferring to another accredited nonpublic school: If the student transfers from one Iowa accredited nonpublic school to another Iowa accredited nonpublic school, available ESA funds may continue to be used as long as the student remains enrolled in the new accredited nonpublic school.
