This article is intended for Iowa Parents with questions about the 2025/26 Student's First Program.
It depends on where the student is transferring:
- If the student attended an Iowa accredited nonpublic school for part of the school year, then transfers to a public school, the unused funds will remain in the ESA and can be used in a future year when the student participates in the ESA program.
- If the student is transferring from one Iowa accredited nonpublic school to another Iowa accredited nonpublic school, available funds may continue to be used as long as the student remains enrolled in the new accredited nonpublic school.