This brief conducts a fiscal analysis of the West Virginia Hope Scholarship Program for fiscal year (FY) 2024, the program's second year in operation. The analysis estimates the net fiscal effects of the program on state and local taxpayers statewide and for each school district. It also provides fiscal context and basic data to help inform the…

This policy brief estimates the fiscal impacts of expanding New Hampshire's Education Freedom Account (EFA) program under two bills that were introduced in the state Legislature during the 2025 session. The analysis covers the first two years of each plan. The EFA program is currently open to public and private school K-12 students whose family…

Education savings accounts (ESAs) are education funding mechanisms that allow for families to receive a deposit of public funds to a government-authorized savings account. Using student-level longitudinal data, this paper examines how families participating in the Florida Gardiner Scholarship Program use education savings account funds. Results…