This article is intended for Iowa Parents looking to apply for the 2024/25 Student's First Program.
If the student plans to switch schools in the middle of the semester from an Iowa accredited nonpublic school to a public school or homeschool, the unused funds will remain in the ESA and can be used in a future year if the student becomes eligible for an ESA again.
If the student is switching from one Iowa accredited nonpublic school to another Iowa accredited nonpublic school and there are remaining funds in the ESA, funds may continue to be used as long as the student remains enrolled in the new accredited nonpublic school.