Voucher programs are a substantial share of state budgets: Percent of total K–12 funding allocated to vouchers in fiscal year 2025
| State | Percent |
|---|---|
| Florida | 25.9% |
| Arizona | 13.2 |
| Ohio | 9.0 |
| Wisconsin | 8.2 |
| North Carolina | 7.2 |
| Indiana | 6.0 |
| Oklahoma | 6.0 |
| Iowa | 5.6 |
Notes: States with substantial funding allocated to voucher programs (defined as having >5 % of voucher program funding allocated) include Arizona, Florida, Indiana, Iowa, North Carolina, Ohio, Oklahoma, and Wisconsin. States with smaller voucher programs are excluded from analysis.
Sources: Analysis from Joanna LeFebvre and Katja Krieger of state legislation and budgetary information. See extended source for details.
Arizona Department of Education, Arizona Empowerment Scholarship Account (ESA) (2025).
Arizona House of Representatives, Fifty-Fifth Legislature, Second Regular Session. HB 2871-Tax Revisions, Distributions (2022–2023).
Arizona House of Representatives, Fifty-Sixth Legislature, Second Regular Session. HB 2897-General Appropriations Act (2024).
Arizona Joint Legislative Budget Committee, FY 2025 Appropriations Report, Department of Education (2024).
Florida Department of Education, Florida Education Finance Program, Third Calculation (2024–2025).
Florida Department of Revenue, Tax Information Publication TIP, Multi-Tax Credits Available for State Fiscal Year 2024–2025 (2023).
General Assembly of the State of Indiana, First Regular Session of the 123rd General Assembly. HEA 1001 (2023).
Indiana Legislative Services Agency, Office of Fiscal and Management Analysis. Fiscal Impact Statement, HB 1001 (2023).
Indiana Legislative Services Agency, Office of Fiscal and Management Analysis. Tax Expenditure Review (2024).
Indiana State Budget Agency, Education Budget (2023).
Iowa Department of Revenue, Tax Credit Contingent Liabilities Report (2025).
Iowa Legislative Services Agency, Fiscal Services Division. Standing Appropriations Bill, Senate File 2443 (2024).
North Carolina Office of State Budget and Management, Current Operations Appropriation, Public Instruction-General Fund (2025).
North Carolina Office of State Budget and Management, Current Operations Appropriation, UNC System Office (2025).
Ohio Department of Taxation, Tax Expenditure Report, The State of Ohio Executive Budget for Fiscal Years (2024–2025).
Ohio Legislative Budget Office of the Legislative Service Commission, LBO Greenbook, Department of Education and Workforce (2023).
Oklahoma State Department of Education, Lindsey Nicole Henry Scholarship Annual Data. Projection of FY 2025 Voucher Spending (2024–2025). (Note: LeFebvre's and Krieger's estimate of FY 2025 spending applies the average growth rate of voucher spending from 2020 to 2024.)
Oklahoma State Legislature, First Session of the 59th Legislature. HB 1934 Fiscal Note (2023).
68 O.S. § 2357.206 (OSCN 2025).
Oklahoma State Legislature, SB 1125 General Appropriations Act (2024).
Wisconsin State Legislature, SB 70 General Appropriations Act 19 (2023).
Wisconsin Department of Revenue and Department of Administration, 2025-27 Summary of Tax Exemption Devices (2025).