Education Savings Accounts: Program Evaluation

A classroom setting with a blurred background and an empty student desk arrangement, 

January 2026

Author: Dr. Lauren Huddleston

Full Report
Executive Summary
Snapshot

The Comptroller’s Office of Research and Education Accountability (OREA) has completed a statutorily required evaluation of Tennessee's Education Savings Account (ESA) program. 

The report examines data from the first three years of the ESA program, including student and school participation, participating students’ TCAP scores, parent and school satisfaction and feedback, and more.   

ESAs are available to students whose home residence is zoned to Memphis-Shelby County Schools, Metro Nashville Public Schools, or Hamilton County Schools, who demonstrate household income eligibility, and who are entering grades K-12 and previously attended a public school or meet certain exceptions. ESAs allow students to enroll in approved non-public schools and use approximately $9,700 towards tuition or other approved expenses.

The report includes recommendations for the Tennessee Department of Education and policy options for the Tennessee General Assembly.