State FundingMississippiSpecial Needs Esa
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    Mississippi: Equal Opportunity for Students with Special Needs Program


    Record Keeping

    • Funding Breakdown

      Funding Breakdown

    • Qualifications

      Qualifications

    • Student Eligibility

      Student Eligibility

    • How to Apply

      How to Apply

    • Usage Explanation

      Usage Explanation

    • Rollover Funds Explanation

      Rollover Funds Explanation

    • Guidelines

      Guidelines

    • State Statute

      State Statute

    Funding Breakdown

    Funding for the program is provided by an annual legislative appropriation, currently at $3 million. The max award amount was set at $6,500 in 2015-2016, based on the Mississippi Student Funding Formula (MSFF) base student cost-funding amount, and is subject to annual increases or decreases by the same portion as MSFF. The Office of Special Education calculates the amount each spring as it varies based upon the availability of funds and number of participants.

    Funds will be paid quarterly to the parent, or if approved by the parent, to an educational service provider, on a reimbursement basis. The parent must submit a request with documentation. No lump sum reimbursements are permitted.

    For the 2024-2025 school year, the maximum reimbursement was $7,829.

    Funding for the program is provided by an annual legislative appropriation, currently at $3 million. The max award amount was set at $6,500 in 2015-2016, based on the Mississippi Student Funding Formula (MSFF) base student cost-funding amount, and is subject to annual increases or decreases by the same portion as MSFF. The Office of Special Education calculates the amount each spring as it varies based upon the availability of funds and number of participants.

    Funds will be paid quarterly to the parent, or if approved by the parent, to an educational service provider, on a reimbursement basis. The parent must submit a request with documentation. No lump sum reimbursements are permitted.

    For the 2024-2025 school year, the maximum reimbursement was $7,829.

    • Income Limit: None
    • Prior Year Public School Requirement: Yes, With Exceptions
    • Testing Mandates: None
    • Special Needs Pathway: Limited to students with special needs
    • Document child’s disability at least once every three years
    • Sign an agreement to provide an organized, appropriate educational program with measurable goals

    To establish eligibility, a student must reside in Mississippi and have had an active Individualized Education Plan (IEP) within the past three years and maintained eligibility.

    While participating in the program, students are not eligible for either a Dyslexia Therapy Scholarship or a Nate Rogers Scholarship.

    The Mississippi Equal Opportunity for Students with Special Needs Program application can be viewed as a PDF here.

    Due to the limited funding, eligible applicants may be placed on a waitlist.

    Participating students are automatically approved to participate in the following year. Once enrolled in the program, participating parents do not need to reapply for funding if their students remain outside of the public school system.

    Education savings account funds may pay for tuition and academic fees at eligible private schools; textbooks related to academic coursework; tutoring provided by a licensed or certified provider; testing fees for nationally norm-referenced testing or Advanced Placement exams; curriculum, including required supplemental materials; licensed therapy services; tuition and fees for dual-enrollment courses at a postsecondary institution for a high school student; textbooks for dual-enrollment courses; consumable school supplies up to $50 annually; and essential computer hardware and software. Participation in a home instruction program is not permitted.

    In the Mississippi Equal Opportunity for Students with Special Needs Program, if a student stays in the program at the end of the school year, there is no clear rule allowing unused funds to roll over to the next year. The program’s guidelines don’t specifically say that leftover money can be saved for future use. Any unspent funds may be returned to the state or sent to the student’s home school district, depending on the situation.

    Additional Program Guidelines

    • Not enroll participating child in a public school and waive Free Appropriate Public Education (FAPE) rights under Individuals with (Disabilities Education Act (IDEA)
    • Immediately notify the Mississippi Department of Education of a disability or enrollment status change
    • Not to participate in a home instruction program
    • Enrollment Cap: 3,500
    • Account Cap: $7,089/Tied to Base Funding Annually

    Education Provider Guidelines

    • Be accredited by or hold a provisional letter of accreditation from a state or regional accrediting agency
    • Comply with health and safety laws that apply to nonpublic schools
    • Hold a valid occupancy permit if required by municipality
    • Administer a pre-assessment at the beginning of the school year and a post-assessment at the end of the school year.
    • Comply with the 42 U.S.C. § 1981 federal nondiscrimination law.
    • Provide parents of prospective students details of the school’s programs, qualifications, experience, and capacity to serve students with disabilities
    • Have no record of fraud or abuse
    • Conduct criminal background checks on employees

    Miss. Code Ann. §§ 37-181-1 through 21

    (Last updated April 21, 2025)