Education Savings Accounts (ESAs) are private savings accounts funded by a deposit from the state government and managed by a parent. The deposit amount varies from state to state and is typically based on the state's per-pupil amount. To use an ESA, parents withdraw their child from the public school system and use ESA funds to purchase specified educational services, like tutoring, online courses or private school tuition. This document is part of the "50-State Comparison: Private School Choice" that provides information on state private school choice policies specific to vouchers, education savings accounts, and scholarship tax credits. The document shows the most common eligibility requirement for education savings account programs and the number of states that have them. [View the full "50-State Comparison: Private School Choice" here: https://www.ecs.org/50-state-comparison-private-school-choice/.]