Creating Hope and Opportunity for Our Students’ Education Act of 2024 The CHOOSE Act

CHOOSE Act Alabama makes refundable income tax credits called education savings accounts (ESAs) available to support the success of eligible K5-12 students in Alabama. For more information about CHOOSE Act Alabama, visit chooseact.alabama.gov.
chooseact.alabama.gov
The application for the 2027-2028 academic year opens on January 4, 2027, and will close at midnight on March 31, 2027.
ALDOR has contracted with ClassWallet for programmatic support and to coordinate the distribution of funds to participating families.
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If you have general questions about CHOOSE Act Alabama or the ClassWallet platform, contact ClassWallet:
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The CHOOSE Act was signed into law by Gov. Kay Ivey on March 7, 2024, and makes refundable income tax credits called education savings accounts (ESAs) available to support the success of every K-12 student in Alabama. The law requires the Alabama Department of Revenue to establish a framework and funding for ESAs, which may be used by eligible families to cover tuition, fees, and other qualified education expenses at approved education service providers (ESPs) in Alabama.
ESA tax credits in the amounts below are available:
- $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 (this includes an individual or group program, homeschool, co-op, etc.) and is capped at $4,000 per family
Starting in Academic Year 2027-2028 and beyond, the ESA tax credits will be awarded as follows:
- The first 500 ESAs awarded for participating students* with special needs
- Second priority goes to participating students* previously awarded in the prior academic year
- Next priority goes to participating students* who are dependents of active-duty service members enrolled in or assigned to priority school as defined in Section 16-6D-4
- Remaining awarded for participating students* based on the family’s AGI as a percentage of the federal poverty level for the preceding tax year
*Priority goes to siblings of participating students.