Indiana

Indiana offers K–12 students and their families nearly every type of school choice, including four private school choice programs, charter schools, magnet schools, homeschooling and inter- and intra-district public school choice via open enrollment policies.

Education Scholarship Account Program

• Indiana’s Education Scholarship Account Program is an education savings account (ESA) where students  with special needs receive a portion of their assigned state education funding for private school tuition or other educational expenses, including special needs services and therapies, individual classes, testing fees and transportation.
• Enacted 2021

Program Rules:

• • Income Limit: 300% x FRL ($147,075 for a family of four in 2021–22) 
  • Prior Year Public School Requirement: None 
  • Geographic Limit: Statewide  
  • Enrollment Cap: None 
  • Account Cap: 90% State Funding  
  • Testing Mandates: State test 
  • Budget Cap: $10 million (2022–23) 

Private School/Homeschool Deduction

• Indiana’s Private School/Homeschool Deduction program is a tax deduction for individuals who make educational expenditures for private schools or home schooling on behalf of their dependent children.
• Enacted 2011

Program Rules:

• • Income Limit: None
  • Prior Year Public School Requirement: None
  • Geographic Limit: Statewide
  • Enrollment Cap: None
  • Individual Deduction Cap: $1,000 per child
  • Testing Mandates: None

Choice Scholarship Program

• Indiana’s Choice Scholarship Program allows students in low- and middle-income families to receive vouchers to attend private schools.
• Enacted 2011

Program Rules:

• • Income Limit: 300 percent x FRL  
  • Prior Year Public School Requirement: Yes, with exceptions 
  • Geographic Limit: Statewide 
  • Enrollment Cap: None 
  • Voucher Cap: 90% of State Expenditure 
  • Testing Mandates:  State test 

School Scholarship Tax Credit

• Indiana offers donors tax credits for contributing to Scholarship Granting Organizations (SGOs), nonprofits that distribute private school scholarships to students from low- and middle-income households.
• Enacted 2009

Program Rules:

• • Income Limit: 300 percent x FRL 
  • Prior Year Public School Requirement: None 
  • Geographic Limit: Statewide 
  • Enrollment Cap: None 
  • Scholarship Cap: Full Tuition 
  • Testing Mandates:  Nationally norm-referenced tests 
  • Credit Value: 50 percent 
  • Donation Cap: None 
  • Total Tax Credit Cap: $17.5 million (2021–22) and $18.5 million (2022–23) 

To find out more about educational choice programs in your state, please complete the below form.