Alabama Department of Revenue - The CHOOSE Act
Alabama Department of Revenue - The CHOOSE Act
Alabama Department of Revenue - The CHOOSE Act
CHOOSE Act Alabama

What is The CHOOSE Act?

The Creating Hope and Opportunity for Our Students' Education Act of 2024 (The CHOOSE Act) is administered by the Alabama Department of Revenue (ALDOR).

CHOOSE Act Alabama makes refundable income tax credits called education savings accounts (ESAs) available to support the success of eligible grade K5-12 students in Alabama.

An ESA can be used to pay for tuition, fees, and other qualified education expenses at approved Education Service Providers (ESPs) in the CHOOSE Act Alabama program.

  • $7,000 per participating student who is enrolled in a participating school.
  • $2,000 per participating student who is participating in a home education program (maximum of $4,000 per family.)

$7,000

per participating student who is enrolled in a participating school

$2,000

per participating student who is participating in a home education program (maximum of $4,000 per family)

The application for the 2027-2028 academic year opens on January 4, 2027, and will close at midnight on March 31, 2027.

3 THINGS YOU'LL NEED TO APPLY:

  1. Most Recent Alabama Income Tax Return (2025 or 2026 tax year)
  2. State Issued ID
  3. Student Birth Certificate

All Alabama families may apply. For the 2027-2028 academic year, ESA awards are issued based on established priority groups, a family's level of need (adjusted gross income or AGI, as a percentage of federal poverty level), and overall program funding levels.

Please note the following:

  • Applications for previous academic years are closed.
  • The application is electronic only (mobile-friendly and web-based) and is not available or accepted in paper form.
  • To be eligible for the 2027-2028 academic year and beyond, the student must be in grades K5-12, and the applicant and student must be a resident of/reside in Alabama. There is no longer an income requirement for eligibility. However, AGI will be used to calculate a percentage of federal poverty level for award, as appropriate.
  • For the 2027-2028 academic year, you cannot change your CHOOSE Act tax credit ESA school type selection after the close of the application deadline of March 31, 2027. This means that the ESA tax credit type (participating school $7,000 ESA or home education program $2,000 ESA) listed at the time of the application deadline - March 31, 2027 - determines the potential award and cannot be changed.
  • ESA funding will be contingent upon overall fund availability.
Please note the following:
  • The portal for the 2025-2026 application is closed.
  • The portal for the 2026-2027 application is closed.
  • To be eligible for the 2027-2028 academic year and beyond, the student must be in grades K5-12 and be a resident of Alabama. There will no longer be a household income requirement for eligibility.

I'm a parent or guardian
I'm an Education Service Provider

Get Started

I'm a parent or guardian
I'm a Participating School
I'm an Education Service Provider

CHOOSE Act Alabama Parents

I'm a RENEWING Parent or Guardian

A renewing parent or guardian applicant is the parent of a participating student that received CHOOSE Act funds for the 2025-20262026-2027 academic year.

To complete the application, you'll need:

  • Your 2025-20262026-2027 FACTS CHOOSE Act application login and password. and password, and application ID.
  • The name of the participating school your student(s) will attend in the 2026-20272027-2028 academic year. (Not necessary for home education program students.)
  • Student Birth Certificate if adding new students to your application for each new sibling you are adding to your application.

Birth certificates for added siblings MUST be uploaded with the application no later than March 31, 2027. Failure to upload these documents by March 31 will cause your application to be denied and not awarded an ESA.

The renewal application portal is closed. Family award notifications will be sent via email starting April 15, 2026.
See the 2026-2027 Family Application Timeline for additional information.

No application or eligibility documents will be accepted after March 31, 2027.

Proof of school type enrollment document will be required after the award notification is sent.

See the 2027-2028 Family Application Timeline for additional information.

I'm a NEW Parent or Guardian

A new parent or guardian applicant is one that has not previously applied for CHOOSE Act Alabama; or an applicant that applied for the 2025-2026previous academic year but was either not awarded, or did not complete the award affidavit in ClassWallet.

To complete the application , you'll need 3 eligibility documents*:

  • Student Birth Certificate
  • Proof of Alabama Residency - Documentation must match the physical address listed on the application. Examples include a recent tax return, state driver's license, state-issued ID, recent utility bill, voter registration card, mortgage statement, rental or lease agreement.
  • Proof of Income - The most recent federal or state tax return record. Applicants that are not required by law to file a tax return can submit a Form W-2 or 1099, Social Security statement, Temporary Assistance for Needy Families (TANF) or Supplemental Nutrition Assistance Program (SNAP) benefits statement.
  1. Most Recent Alabama Income Tax Return (2025 or 2026 tax year)
    • Applicants that are not required by law to file an Alabama tax return can submit alternative documents such as a Social Security statement, Temporary Assistance for Needy Families (TANF) benefits statement, Supplemental Nutrition Assistance Program (SNAP) benefits statement, or federal return (not a common circumstance - default is the Alabama income tax return).
  2. State Issued ID/Residency Documentation
    • Default is a state-issued ID (Alabama driver's license, Alabama non-driver identification card, STAR ID, Alabama Photo Voter ID Card). However other residency examples may include a recent Alabama tax return, recent utility bill, mortgage statement, rental or lease agreement (not a common circumstance - default is Alabama issued ID).
  3. Student Birth Certificate for each student added to the application
The application period is closed. Family award notifications will be sent via email starting April 15, 2026.
FAMILY APPLICATION CLOSED

All three individual eligibility documents MUST be uploaded with the application no later than March 31, 2027. The absence of any of the required documents by the March 31 deadline will cause your application to be denied and not awarded an ESA.

*Additional documents that may be needed by March 31 include special needs documentation (current IEP, Section 504 Plan, or other comparable document) and active-duty service military documentation, if applicable. These documents MUST be uploaded with the application no later than March 31, 2027.

No application or eligibility documents will be accepted after March 31, 2027.

Proof of school type enrollment document will be required after the award notification is sent.

See the 2026-2027 Family Application Timeline for additional information.

Participating Schools

I'm a Participating School

Thank you for your interest in serving Alabama families. Education Service Providers (ESPs) are individuals, schools, or organizations approved by ALDOR to provide educational goods and services to participating families.

ALDOR has developed an application process for ESP participation.

The ESP application is open year round. Get started below!

Get Started

  • Step 1: Complete the ESP application.
  • Step 2: You will receive notification of ALDOR's decision within 14 days of your submission.
  • Step 3: Upon approval, follow the steps in the ClassWallet Welcome Email to complete your integration and to be able to receive payments from participants.
Click here to start your ESP application

CHOOSE Act Alabama Service Providers

I'm an Education Service Provider

Thank you for your interest in serving Alabama families. Education Service Providers (ESPs) are individuals, schools, or organizations approved by ALDOR to provide educational goods and services to participating families.

ALDOR has developed an application process for ESP participation.

The ESP application is open year round. Get started below!

Get Started

  • Step 1: Complete the ESP application.
  • Step 2: You will receive notification of ALDOR's decision within 14 days of your submission.
  • Step 3: Upon approval, follow the steps in the ClassWallet Welcome Email to complete your integration and to be able to receive payments from participants.
Click here to start your ESP application

See If Your Family Qualifies

Check Qualification and Get Updates

Who Is ClassWallet?

The Alabama Department of Revenue has contracted with ClassWallet for programmatic support and to coordinate the distribution of funds to participating families.

Get Support!

If you have general questions about CHOOSE Act Alabama or the ClassWallet platform, contact us:

help@classwallet.com

877-313-2125

Monday - Friday

7 a.m. - 7 p.m. CT

Saturday

9 a.m. - 3 p.m. CT

Watch a Recorded Webinar

For Participating Families
Participating Schools
Education Service Providers
ESP Guidelines and Procedures