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Texas Finalizes Rules for $1 Billion Education Savings Accounts Program

The adopted framework launches a statewide rollout that positions vendors to enroll in December and families to apply in early February for the 2026–27 school year.

Overview

  • Acting Comptroller Kelly Hancock filed the final SB 2 rules on November 25, with the regulations set to take effect about 20 days after filing.
  • Private schools and approved vendors can begin enrolling on December 9 through Odyssey, the platform selected to manage vendor onboarding and family spending.
  • Families are slated to apply starting February 4, 2026, with seats limited under the $1 billion cap and a lottery to be used if applications exceed available spots.
  • Funding tiers include up to $30,000 annually for students with disabilities or certain pre-K students, roughly $10,800 for standard private-school enrollees, and up to $2,000 for homeschool students.
  • Prioritization will use adjusted gross income, with reported plans reserving most spots for low-income students and those with disabilities, while oversight will include required assessments for grades 3–12 and annual audits by the Comptroller’s office.