Spending rules

What EFS and IEA money can buy in Tennessee

Both programs start with tuition. After that they part ways on devices, home schooling, therapies and more. Here is each expense, program by program, as TDOE's 2026-27 handbooks describe it, with gaps marked instead of guessed.

Last verified: October 2026

Sources. EFS rules come from TDOE's 2026-27 EFS Family Handbook, EFS FAQs and 2026-27 program timeline; IEA rules from the 2026-27 IEA Program Handbook (July 2026) and TDOE's 2026-27 programs comparison. "Check the IEA handbook" means the sections we read did not settle that item. The ESA is omitted because it does not serve Knox, Blount, Anderson or Sevier County students.

Allowed or not: EFS vs IEA, 2026-27
Expense	Education Freedom Scholarship	Individualized Education Account
Tuition and required fees	Required first use, at a registered Category I, II or III school	Yes, at a participating Category I-V school
Textbooks, curricula, instructional materials	Yes, at the school where the student is enrolled	Yes, approved curricula, including for home schooling
Uniforms	Yes, at the enrolled school, bought through the Marketplace; receipt must be confirmed in the portal	Check the IEA handbook
Tutoring	Allowed if the tutor holds a Tennessee teaching license or the agency has an accreditor named in SBE rule	Yes, with pre-approval
Summer school and specialized after-school academics	Tuition, books and materials for approved programs; never child care	Check the IEA handbook
Educational therapies	Yes, from a department-approved licensed therapist	Yes, with pre-approval
Laptop, tablet or other device	After tuition and fees only: a laptop and a tablet, each type once every 3 calendar years, through the Marketplace at or below fair market value	Pre-approval for every electronic device; no like item again for 2 calendar years
Internet service and stand-alone software	No (software bundled into an approved expense is allowed)	Internet service: no
Transportation	Only a commercial fee-for-service provider, such as a bus; not parent driving	Check the IEA handbook
Test fees, early postsecondary courses, credentials	Yes, as approved by TDOE	Test fees: yes
Online learning programs	Only through a registered school with a Tennessee campus	Yes, approved online programs and courses
Independent home schooling	No	Yes
Food, field trips, consumable supplies	No, listed as unallowed	Check the IEA handbook
Before- and after-school care, summer camp, athletics	No, listed as unallowed	Check the IEA handbook

What can a Knoxville family buy with EFS money after tuition is paid?

Once tuition and required fees are covered, EFS can pay for textbooks, curricula, instructional materials and uniforms at the enrolled school; approved summer and specialized after-school academic programs; tutoring by a Tennessee-licensed teacher or accredited agency; therapies from a department-approved licensed therapist; commercial transportation to school; early postsecondary, exam and credential fees; and technology bought through the Marketplace.

The EFS handbook lists food, before- and after-school care, summer camp, extracurricular and athletic fees, consumable supplies, field trips and personal transportation as unallowed.

How often can EFS or the IEA pay for a laptop in Tennessee?

Under the 2026-27 EFS Family Handbook, EFS can buy a laptop and a tablet, but each device type only once every three calendar years, through the Marketplace, at or below fair market value, and only after tuition and fees are paid. The EFS FAQs add that an account may not buy more than one device per student in a year.

The IEA requires pre-approval for every electronic device, and a like item cannot be bought again until two calendar years have passed, unless the first one is stolen or broken beyond repair.

When does the 2026-27 EFS Marketplace close?

TDOE projected an October 19, 2026 Marketplace launch for students with no pending tuition. Technology and uniform purchases close April 30, 2027 at 4 p.m. Central, and all remaining products and services close June 25, 2027.

Families must confirm delivery of technology and uniforms in the portal under Marketplace Orders.

What happens to EFS money a Knoxville student doesn't spend?

It rolls over. A Knoxville student's leftover EFS balance is still there next August, and it is only surrendered to the State Treasurer when the student finishes high school, moves to a public school, reaches 13 years of K-12, quits the program, moves out of state or is removed for noncompliance.

IEA families face the opposite pressure: at least half of each year's award must be spent on approved expenses, or the shortfall comes out of the next year's first deposit.

Wondering what your balance can buy?

Tell us the school, and a counselor will compare its bill with your EFS or IEA account.

Start the funding check →