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🎓 Massachusetts School Choice, ESAs & Scholarships

Which Massachusetts education savings accounts, scholarships and tax credits a homeschool family can use, what they pay for, and where Massachusetts stands on school choice — from our Massachusetts guide.

Overseen byThe school district where the child lives. Each school committee has its own policy on approving home schooling plans, and the superintendent or school committee approves them. DESE does not approve home schooling plans, oversee district policies or review districts' decisions. Charter schools, Commonwealth Virtual Schools, school choice districts and vocational technical programs do not approve home schooling plans.
Legal basis and agesM.G.L. c. 76 § 1 excuses from public school attendance a child "otherwise instructed in a manner approved in advance by the superintendent or the school committee." DESE gives compulsory school age as 6–16; under 603 CMR 8.02 a child must attend school beginning in September of the calendar year in which the child turns six.
Approval processNotify your district, preferably in writing. The district must send you its policy and process and ask for your proposed home schooling plan, then approve it, ask for changes or more information, or disapprove it, telling you its decision (preferably in writing) within a reasonable period. Districts typically review content, instructional materials, duration and frequency of instruction, methods of instruction, evaluation, and whether the plan lets the child make adequate progress. Many districts ask families to reapply every year.
SubjectsThe Trial Court Law Libraries say that, under Care and Protection of Charles, the subjects that must be taught under M.G.L. c. 71 §§ 1, 2 and 3 apply to home schooling. Section 1 lists orthography, reading, writing, the English language and grammar, geography, arithmetic, drawing, music, the history and constitution of the United States, the duties of citizenship, health education, physical education and good behavior.
Assessment and home visitsEach district sets how progress is shown — for example, Foxborough lists periodic standardized testing as a factor it may consider, and Northampton asks for a mid-year progress report and an end-of-year summary. Brunelle v. Lynn Public Schools (1998): home visits may not be required without parental consent as a condition of approval. DESE says public school requirements such as educator licensing or structured learning time do not apply to home schooling.
Homeschool fundingNone. No Massachusetts program pays or credits homeschool costs. The state income tax deductions for education in M.G.L. c. 62 § 3 cover college tuition, certain undergraduate student loans and contributions to the state's college savings and prepaid tuition programs — not K-12 or home education expenses.
School choice statusAs of November 2026, Massachusetts has no ESA, voucher or tax-credit scholarship. H.581 (Promise Scholarship Accounts, $9,500 per school year as filed) has had no action since its May 12, 2025 hearing; S.1984 (a scholarship tax credit) was sent to a study order on July 23, 2026. Massachusetts is not on the IRS list of states participating in the federal scholarship tax credit for 2027 (as of October 22, 2026), and we found no decision on an official state website.

Homeschooling in Massachusetts: the basics

Read the full section in our Massachusetts guide

Where Massachusetts stands on school choice (November 2026)

No private school choice program: Massachusetts has no education savings account, voucher or tax-credit scholarship, and no Massachusetts program pays or credits homeschool costs.

The state constitution: Article XVIII of the Amendments, as rewritten by Article XLVI and amended by Article CIII, says no grant, appropriation or use of public money or property or loan of credit shall be made or authorized by the Commonwealth or any political subdivision for the purpose of founding, maintaining or aiding any primary or secondary school (among other institutions) that is not publicly owned and under the exclusive control, order and supervision of public officers or agents. It allows grants-in-aid to private higher education institutions or to their students or parents.

H.581 (Promise Scholarship Accounts): filed by Representative Galvin of Canton by request, it would create accounts of state funds — $9,500 per school year, subject to appropriation — for participating students to spend on qualified education expenses such as tuition at participating private schools, tutoring by a certified educator, curriculum, online courses and therapies. As filed, a student would qualify only after attending a Massachusetts public school for at least 6 weeks in the prior school year, so families already homeschooling would not have qualified. It was referred to the Joint Committee on Education on February 27, 2025 and had a hearing on May 12, 2025; those are its only actions as of November 7, 2026.

S.1984 (empowerment scholarship tax credit): filed by Senators Fattman and Tarr, it would give a refundable state tax credit of 30 percent of donations to means-tested scholarship programs at accredited Massachusetts tuition-based schools, up to

50,000 per donation and 0,000,000 a year in all. After a September 16, 2025 hearing and a reporting extension to June 25, 2026, it "accompanied a study order" (H.5596) on July 23, 2026. It has not passed.

The federal scholarship tax credit (IRC § 25F): beginning January 1, 2027, individual taxpayers may be able to claim a federal credit of up to

,700 ($3,400 if filing jointly) for certain cash contributions to scholarship granting organizations, but only after a state chooses to participate and gives the IRS a list of its SGOs. Massachusetts is not on the IRS list of states that have elected to participate for 2027 (as of October 22, 2026). We found no announcement of a decision by the Governor or the Department of Revenue on an official state website as of November 7, 2026.

Inter-district school choice is public school: under M.G.L. c. 76 § 12B, families may enroll children in public schools in a community other than where they live, and the sending district pays tuition to the receiving district. Each school committee decides every year whether it will take new school choice students and in what grades; districts may decline if no space is available, and transportation generally isn't provided. It is a public school transfer program, not a private or homeschool option.

Other public options — not home schooling: charter schools are independent public schools under five-year charters from the Board of Elementary and Secondary Education. Commonwealth Virtual Schools are public schools in which all instruction is delivered online; DESE lists three — Felix Commonwealth Virtual School, Greater Commonwealth Virtual School and Massachusetts Connections Academy — and nine districts run single-district virtual schools for their own residents. A child enrolled in any of these is a public school student, and none of them approves home schooling plans.

Taxes: Massachusetts's education-related income tax deductions (M.G.L. c. 62 § 3) cover college tuition, certain undergraduate student loans, and contributions to the state's prepaid tuition or college savings programs — up to

,000 a year (
,000 for a married couple filing jointly) under the current statute. That deduction is recaptured if money comes out for anything other than qualified higher education expenses as defined in 26 U.S.C. 529(e)(3), or the beneficiary's death, disability or scholarship. The credits section, c. 62 § 6, has no credit for K-12 tuition or homeschool expenses.

We make no prediction about 2027 legislation or about whether Massachusetts will opt into the federal credit.

Read the full section in our Massachusetts guide

Diplomas, transcripts, the HiSET and GED, and college

John and Abigail Adams Scholarship: a tuition credit for up to eight semesters at a Massachusetts state college or university, based on a student's first-time high school MCAS scores. To receive it, a student must be enrolled in a Massachusetts public high school in senior year and graduate from a Massachusetts public high school — so home-schooled students are not eligible unless they meet those conditions.

Read the full section in our Massachusetts guide

Dual enrollment, district classes, sports and special education

Federal proportionate share: districts must also include home-schooled students in child find and in the federal IDEA proportionate share, consulting with representatives of home school students' parents about how that money is spent. Federal law doesn't give these students an individual entitlement; services under it come through a services plan. Because state and federal duties overlap, a parent may choose whether to seek evaluation and services from the district of residence or the district where the child is privately enrolled.

Read the full section in our Massachusetts guide

Official sources

Summarized from our Massachusetts guide (as of November 2026) and articles. Rules change — confirm on the official pages before you act.

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