Up to date Steering: Education Savings Accounts (ESAs) and Individualized Education Packages (IEPs)

This letter updates and supersedes the correspondence revealed on January 15, 2026, about training financial savings accounts (ESAs) for youngsters who’re eligible for particular training and associated providers. Bolded textual content on this doc displays new steerage not mirrored within the correspondence revealed on January 15.

Application Window Opening Soon

Senate Bill (SB) 2 established the choice for fogeys to acquire Education Savings Accounts (ESAs) for permitted training bills. The Texas Comptroller of Public Accounts (CPA) is implementing the laws by launching the Texas Education Freedom Accounts program (known as TEFA, as this system, and EFAs, as particular person accounts) beginning within the 2026–2027 faculty yr.

As famous in a To the Administrator Addressed correspondence on November 20, 2025, faculty districts in Texas are obliged to supply assist to households who select to use for an EFA if they’ve a baby suspected of getting a incapacity. Specifically, the varsity district should add individualized training program (IEP) details about the kid to a system maintained by the Texas Education Agency (TEA) supposed to assist the EFA software course of. For youngsters not beforehand enrolled, this is able to necessitate conducting an analysis and growing an IEP. Information from an IEP is reported to CPA by TEA to find out funding quantities for the mum or dad’s EFA.

The CPA expects to open functions for the TEFA program on February 4, 2026. The anticipated cut-off date is March 17, 2026. These anticipated dates are on the discretion of the CPA and may be verified by CPA’s TEFA website.

Because the CPA’s TEFA program software window is open for a restricted period of time, it’s vital for every faculty system to add every youngster’s IEP in a well timed method when relevant [see Actions Required of School Systems, below, to determine when an upload is necessary]. If a baby has already been decided eligible for particular training and associated providers and the EFA IEP is the one merchandise wanted for the mum or dad’s software course of, faculty techniques ought to guarantee they develop and add these IEPs previous to the APEX-ESA and the CPA’s software cut-off date of March 17, 2026.

As famous within the November 20, 2025, To the Administrator Addressed (TAA) correspondence, Parents within the TEFA program who suppose their youngsters could qualify for extra funding as a baby with a incapacity could attain out to their neighborhood campuses, particularly if their youngster has by no means been enrolled in a public faculty and they don’t seem to be aware of their native faculty district’s insurance policies and procedures. School personnel ought to concentrate on necessities associated to supporting these mother and father in acquiring an analysis and IEP.  

Actions Required of School Systems

An IEP – whether or not created for a kid in public faculty or one created for a kid in non-public faculty – should be accessible to TEA in order that TEA can talk that info to the CPA.  

As famous within the November 20, 2025, To the Administrator Addressed (TAA) correspondence, if a baby was in public faculty instantly previous their acceptance into the TEFA program and was receiving particular training and associated providers by the general public faculty, the kid’s prior IEP will suffice.

If a baby doesn’t attend public faculty on the time they apply for a TEFA account however that youngster has been beforehand enrolled in public faculty as a baby with a incapacity and obtained particular training and associated providers throughout the three years previous to their software (present faculty yr plus two faculty years prior) to the TEFA program, the IEP in impact throughout the newest faculty yr through which the kid was enrolled in public faculty will suffice, except the kid was exited from particular training by an admission, assessment, and dismissal (ARD) committee as a result of the kid was now not thought of a baby with a incapacity (i.e., now not eligible for particular training providers) previous to their withdrawal from the general public faculty.  Parents nonetheless have the fitting to request a present IEP, however this three-year allowable use window ought to assist each mother and father and districts cut back administrative burdens associated to acquiring IEPs.

If a baby doesn’t attend public faculty on the time they apply for an EFA, and the kid has not been enrolled beforehand in a public faculty as a baby with a incapacity and obtained particular training and associated providers throughout the three years previous to their software to the TEFA program, an IEP will probably be wanted if the kid is set eligible for particular training and associated providers. That IEP could possibly be all components of an IEP that may be ruled by the Individuals with Disabilities Education Act (IDEA) or could possibly be an EFA IEP. An EFA IEP should include some, however not all, components of an IEP that may be ruled by IDEA.  

TEA will report proof of IEPs to the Comptroller of Public Accounts within the following methods:

• If the kid is/was enrolled in public faculty and reported as a baby with a incapacity with an tutorial association code reported as of the autumn snapshot date (October 31, 2025), TEA could have the required info by the Texas Student Data System/Public Education Information Management System (TSDS/PEIMS) to ship to the CPA in regards to the scholar’s funding entitlement.
• If the kid is/was enrolled in public faculty and is recognized as a baby with a incapacity however was not mirrored within the information reported as of the October 2025 fall snapshot date and a mum or dad has communicated they’re searching for an EFA, a faculty system should add the kid’s IEP within the APEX-ESA system [see Data Collection, below].
• If the kid shouldn’t be enrolled in public faculty however was enrolled in public faculty throughout the three years previous to the kid’s software to the TEFA program, was recognized as a baby with a incapacity and was receiving particular training and associated providers whereas enrolled in public faculty, was not exited from particular training by an ARD committee as a result of the kid was now not thought of a baby with a incapacity (i.e., now not eligible for particular training providers) previous to their withdrawal from public faculty, and a mum or dad has communicated they’re searching for an EFA, a faculty system should add the kid’s most up-to-date IEP within the APEX-ESA system [see Data Collection, below].
• If the kid is enrolled in a personal faculty and has come to the district requesting an analysis, is evaluated, and is set eligible and an IEP has been developed, a faculty system should add the kid’s IEP within the APEX-ESA system [see Data Collection, below].

Data Collection

TEA has created the APEX-ESA system throughout the TEAL application for functions of importing IEPs for the explanations described above. The APEX-ESA system is anticipated to open on February 2, 2026. User accounts could possibly be requested beginning on January 22, 2026.

All college students entered into APEX-ESA will want their 10-digit distinctive ID. The faculty system will enter primary scholar particulars and add a replica of the kid’s IEP.

Key Dates

January 22, 2026: School techniques start to request person accounts for the APEX-ESA system in TEAL.
February 2, 2026: APEX-ESA system opens for information add
February 4, 2026: Expected starting of the TEFA program software window
March 17, 2026: APEX-ESA add deadline and anticipated final day of the TEFA program software window

Resources and Support

Note: On January 20, 2026, TEA performed a webinar to debate the APEX-ESA system and steerage round IEPs. Because of the up to date steerage introduced on this TAA correspondence, workers will replace the slides from that webinar and all different TEA SB 2 assets on this matter as rapidly as attainable, and the date on which these are up to date and republished will probably be prominently displayed on the assets themselves.

For questions, please electronic mail 89th@tea.texas.gov.