Alabama's CHOOSE Act ESA Program
In 2024, Alabama launched the CHOOSE Act (Creating Hope and Opportunity for Our Students' Education), providing refundable income tax credits called Education Savings Accounts (ESAs) for eligible K5-12 students.
What Is the CHOOSE Act?
The CHOOSE Act provides eligible Alabama families with ESA funds that can be used for approved educational expenses, including private school tuition. Before planning around these funds, families should verify their eligibility and confirm that their chosen school participates in the program.
Eligible Expenses
ESA funds can be used for:
- Private school tuition and fees
- Textbooks and instructional materials
- Tutoring services
- Educational therapy
- Transportation to school (up to certain limits)
Using ESA for Military School
Alabama's private military school, Southern Preparatory Academy in Camp Hill (grades 7-12, day and boarding), may be eligible under the CHOOSE Act. Families should contact both the CHOOSE Act program and the school directly to confirm participation and current eligibility requirements.
ESA Amounts
- $7,000 per student for participating private schools
- $2,000 per student for homeschool (max $4,000 per family)
Eligibility Requirements
For 2026-2027: Household income cannot exceed 300% of the federal poverty level (based on 2025 tax year).
For 2027-2028 and beyond: The income requirement is removed—all Alabama K5-12 students become eligible.
Application Timeline (2026-2027):
- Renewal portal: December 15, 2025 – March 31, 2026
- New family portal: January 2, 2026 – March 31, 2026
For current requirements and to apply, visit chooseact.alabama.gov.
Other Alabama Options
In addition to the CHOOSE Act, Alabama families have other funding tools:
- 529 Plans: Alabama's CollegeCounts 529 allows up to $10,000/year for K-12 private tuition
- Marion Military Institute: Alabama's state military college offers affordable public tuition (~$4,500 in-state)
Key Takeaways
- The CHOOSE Act ESA is a new tool for Alabama families seeking private school options
- Southern Preparatory Academy is eligible for ESA funds
- Combine ESA with 529 funds for maximum benefit
- Marion Military Institute offers an affordable public alternative for post-high school students
Next Steps
Learn how to evaluate military schools before applying. Understand military school costs and funding options beyond the CHOOSE Act