An Empowerment Scholarship Account (ESA) is an account administered by the Arizona Department of Education (ADE) and funded by state tax dollars to provide education options for qualified Arizona students.

An ESA consists of 90% of the state funding that would have otherwise been allocated to the school district or charter school for the qualified student (does not include federal or local funding). By accepting an ESA, the student's parent or guardian is signing a contract agreeing to provide an education that includes at least the following subjects: reading, grammar, mathematics, social studies and science.  ESA funding can be used to pay private school tuition, for curriculum, home education, tutoring and more.