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 K-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 Alabama.
- $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 2025-2026 school year will open on January 2, 2025.

To complete the application, you’ll need:
- Student Birth Certificate
- Proof of Alabama Residency – Includes documentation that matches the physical address listed on the application. Examples include a recent tax return, state driver’s license, state issued ID, utility bill, voter registration card, mortgage statement, rental or lease agreement.
- Proof of Income – Includes documentation such as the most recent federal or state tax return record, Form W-2 or 1099, Social Security statement, Temporary Assistance for Needy Families (TANF) or Supplemental Nutrition Assistance Program (SNAP) benefits statement.