• Tuition or fees at a qualified school or an eligible postsecondary institution • Textbooks • Educational therapies or services from a
licensed or accredited practitioner or provider • Tutoring or teaching services • Curricula and related materials • Tuition or fees for an online learning program • Fees for a nationally
standardized norm - referenced achievement test, an advanced placement
examination, or any exams related to college or university admission • Contributions to a college savings account • Services provided by a public school, including individual classes and extracurricular programs • Any fees for the management of the ESA