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The Creating Hope and Opportunity for Our Students' Education Act of 2024 (The CHOOSE Act) is administered by the Alabama Department of Revenue (ALDOR).

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CHOOSE Act Alabama makes refundable income tax credits called education savings accounts (ESAs) available to support the success of eligible K-12 students in Alabama.

An ESA can be used to pay for tuition, fees, and other qualified education expenses at approved Education Service Providers (ESPs) in Alabama.

  • $7,000 per participating student who is enrolled in a participating school.

  • $2,000 per participating student who is participating in a home education program (maximum of $4,000 per family.)

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The application period is now open through April 7, 2025.
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