The Creating Hope and Opportunity for Our Students’ Education Act of 2024 (The CHOOSE Act) is administered by the Alabama Department of Revenue (ALDOR). 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 through approved Education Service Providers (ESPs) in Alabama. ALDOR has contracted with ClassWallet for programmatic support and to coordinate the distribution of funds to participating families. Using ClassWallet’s Digital Wallet platform, parents can use their student’s ESA to pay for approved educational purchases and expenses.
In Alabama, eligible families who have a student enrolled in a participating school can receive $7,000 per student.
To be eligible for the 2025-2026 school year, the student must be in grades K-12 and:
Be a resident of Alabama
Have a household income that does not exceed 300 percent of the federal poverty for the 2024-2025 tax year
While the income thresholds for the 2025-2026 school year have not yet been released, you can reference the 2024-2025 income thresholds to get an idea of what 300% of the federal poverty line looks like.
Beginning in the 2025-2026 school year, all students, except for students with special needs, are subject to the income threshold until the 2027-2028 school year.
Family Size | 300% of Federal Poverty Guideline |
1 | $45,180 |
2 | $61,320 |
3 | $77,460 |
4 | $93,600 |
5 | $109,740 |
6 | $125,880 |
7 | $142,020 |
8 | $158,160 |
The funds can be used for a wide variety of educational options, giving families the
ability to meet their student’s personalized learning needs. Approved expenses include:
● Tuition and select fees at a participating school (online or in-person)
● Textbooks in approved subjects
● Fees for after-school or summer education programs provided by a participating school
● Curriculum and supplemental reading materials
● Instructional materials (i.e. school supplies)
● Private tutoring in approved subjects
● Computers and technological aids
● Tuition and fees for approved nonpublic K-12 online learning programs
● Educational software and applications
● Educational therapies for students with disabilities
● Fees for standardized and nationally recognized assessments
● Contracted services provided by a public school district including specific classroom instruction
The funds do not rollover. At the end of the school year, any remaining funds return to the state. If families are awarded the ESA and have remaining funds, please encourage them to use it toward supplies or other school-related expenses.
To complete the application, you'll need:
Student Birth Certificate
Proof of Alabama Residency - Includes documentation that matches the physical address listed on the application. Examples include a recent tax return, state driver's license, state issued ID, utility bill, voter registration card, mortgage statement, rental or lease agreement.
Proof of Income - Includes documentation such as the most recent federal or state tax return record, Form W-2 or 1099, Social Security statement, Temporary Assistance for Needy Families (TANF) or Supplemental Nutrition Assistance Program (SNAP) benefits statement.