Updated September 2026 · 12-minute read · by the Brainrich Kids team · Canadian edition, prices in CAD
If your state gives your family an education savings account, you have probably stared at a cart full of PE equipment and wondered: will the program actually pay for this? The answer is not a national yes or a national no. It is a program-by-program yes, no, or "up to a cap," and the differences are enormous—one state names "playground" equipment as an approved purchase in its official handbook while another bans the same category outright. We read the 2025–2026 handbooks, purchasing guides, and statutes so you can see exactly where your program lands.
The quick answer: in several ESA programs, yes—physical education and play equipment is an allowable expense under a PE or supplemental-materials category. Arizona's official 2025–26 handbook names "physical education equipment" and "playground" as supplemental materials that are allowed when your curriculum documentation shows the item is recommended or required, and Florida's purchasing guides explicitly allow home playsets, swing sets, exercise equipment, and sensory swings. Arkansas caps physical education spending at 25% of the award and, under its 2026 rule revision, requires written state preapproval for any purchase that is not a core educational expense, so approval of equipment there is unlikely. Other programs exclude equipment (Utah, West Virginia), exclude homeschoolers entirely (Iowa, Tennessee), or have no play or PE equipment category (Texas). Everything depends on your program's current allowable-expense list—so that list, not this article, is always the final word.
Reading from Canada? The programs in this guide are US state programs, and their amounts are in US dollars. Canada has no ESA, HSA, or FSA equivalent. Canadian families most often fund movement and sensory equipment through provincial autism funding (British Columbia and Ontario both run programs), Jordan's Principle for First Nations children, or tax-time support such as the disability tax credit; our guide to how Canadian families fund a play gym covers each route. Brainrich prices on this page are in Canadian dollars, and every order ships from our Vancouver, BC warehouse with no duties or customs paperwork.
Please read this first: ESA rules change every year, sometimes mid-year, and no vendor can promise your program will approve a purchase. Everything below reflects official program documents as we last checked them in September 2026. Before you spend a dollar, confirm the current rules with your program administrator.
Jump to: How ESA purchasing works · Program-by-program table · Arizona · Florida · Arkansas · Where equipment doesn't fit · How to justify a purchase · If you're denied · FAQ
How ESA purchasing actually works
An education savings account is state education money deposited into an account your family directs. As of 2025–26, EdChoice counts 21 ESA programs across 18 states. Whatever your state calls its program, the money moves in one of three ways:
🛒 MARKETPLACE
A pre-approved catalogue inside the program's platform—ClassWallet (Arizona, Arkansas), MyScholarShop (Florida), TheoPay (West Virginia). Items in the catalogue have already been vetted, so approval friction is lowest here.
🏪 DIRECT PAY
The program pays an approved vendor on your behalf. Vendors usually have to be onboarded first, and most programs let families request that a new vendor be added.
🧾 REIMBURSEMENT
You pay out of pocket, upload an itemized receipt, and the program pays you back—if the item qualifies. This route carries the most scrutiny and the most risk, because a denial means the money stays spent.
One data point worth knowing before you plan a larger purchase: in Arizona, EdChoice found the marketplace handles about 73% of transactions but only 9% of the dollars—the average marketplace purchase is $59. Bigger-ticket items typically flow through direct pay or reimbursement, which is exactly where documentation matters most. The larger the purchase, the more the paper trail does the work.
The program-by-program picture (2025–26)
Every row below comes from an official program handbook, purchasing guide, or statute—linked in the Sources. Programs we could not verify are not in the table.
| Program | Homeschoolers | Typical award | Play & PE equipment |
|---|---|---|---|
|
Arizona ESA Arizona funding page |
Yes (universal) | About $7,105 to $10,540 for grades 1 to 12 (2025–26 chart); kindergarten $4,718 to $6,205 | ✓ Named, with curriculum documentation: "physical education equipment" and "playground" are on the handbook's list of supplemental materials that require a curriculum showing the item is recommended or required |
|
Florida FTC-PEP Florida funding page |
Yes (this is the home-education ESA); at capacity for new students in 2026–27 | $7,463 to $12,217 by county and grade (2026–27); most counties about $7,500 to $9,300 | ✓ Explicitly allowed—home playsets/swing sets, exercise equipment, sensory swings; once per 2 years |
|
Florida FES-UA Florida funding page |
Yes (disability-based, any setting, ages 3–22) | ~$10,000 average, individualized | ✓ Explicitly allowed—PE equipment plus a dedicated sensory-materials category |
|
Arkansas EFA Arkansas funding page |
Yes (universal 2025–26) | $7,208 (2026–27); $6,864 in 2025–26 | ? Capped, needs written preapproval: PE and extracurricular spending is limited to 25% of the award (about $1,802 for 2026–27), and the 2026 rule requires state approval before any non-core purchase. Treat equipment approval as unlikely |
|
Utah Fits All Utah funding page |
Yes ($4,000 ages 5–11 / $6,000 ages 12–18) | $4,000–$6,000 (homeschool) | ✗ Equipment excluded—PE experiences allowed to 20%, but statute excludes recreational and playground equipment, and the program's Ineligible Expense Guide adds general gym equipment and pull-up bars, with no exceptions on appeal |
|
West Virginia Hope West Virginia funding page |
Yes from 2026–27 (universal) | $5,435.62 (2026–27) | ✗ Mostly excluded—playground equipment banned outright; exercise/athletic equipment over $500 disallowed |
|
Iowa Students First Iowa funding page |
No—requires accredited private school | $8,148 (2026–27) | ✗ Not on the statutory list; tuition must be paid first |
|
Tennessee EFS Tennessee funding page |
No—requires participating private school | $7,530 (2026–27) | ✗ No equipment category; tuition first |
|
Texas TEFA Texas funding page |
Yes, capped at $2,000/yr | $2,000 (homeschool tier), first year 2026–27 | ? Not confirmed eligible: the eligible expense list has no PE or playground equipment category. Marketplace vendor categories include "Sporting Equipment," with nothing for playsets or exercise equipment |
|
Missouri MOScholars Missouri funding page |
Partly: as a Family Paced Education school (RSMo 167.013), not a statutory homeschooler | Capped at 100% of the State Adequacy Target (175% with an IEP); 2025–26 averages $6,831, and $6,996 with an IEP | ✗ Excluded: the 2026–27 parent handbook lists "Sports equipment" as ineligible; the only equipment allowed is computer hardware and technological devices |
|
Alaska correspondence allotments Alaska funding page |
Yes, as a public correspondence student (not a statutory homeschooler) | $2,700 per K–12 student at IDEA and Raven; $2,700 to $3,200 at Denali PEAK (2025–26) | ? Case by case: the regulation names "athletic equipment," allowed with certificated-teacher approval under an instructional-need test; everything bought is district property, and no official source names playground or play-gym equipment |
Ohio's ACE program is not in the table because it ended on October 15, 2025 when its federal funding was withdrawn. It no longer accepts claims. Our Ohio funding page covers what is left for Ohio families. State not in the table? Our funding by state index covers all 50 states.
Arizona: named in the handbook, with curriculum documentation
Arizona's Empowerment Scholarship Account program is universal—any Arizona student eligible for public school can participate—and its official 2025–2026 Parent Handbook names our category directly. On printed page 22, its list of "common supplemental material that require curricula" includes "Physical education equipment" and "Playground," and the handbook adds: "Documentation for a curriculum must clearly demonstrate that the item is recommended or required." Only "basic sport items such as bats, balls, gloves, racquets, and protective equipment" sit on the no-documentation list (page 23). The handbook also notes a pending lawsuit over this passage, and no 2026–27 handbook had been posted when we last checked in September 2026. In plain terms: the category is named, and you need a written PE curriculum that calls for the equipment.
Purchases run through ClassWallet four ways: the marketplace, direct pay to vendors, an ESA debit card, or reimbursement to your bank account with itemized receipts. Three caveats keep this from being a blank check: the department can request more information case by case, every expense is subject to risk-based auditing, and purchases must survive a reasonableness standard—if a cheaper alternative clearly serves the same educational purpose, expect questions.
For Arizona families: Brainrich already works with Arizona's ESA program, so if a play gym fits your student's PE plan, you don't have to start the vendor conversation from zero—reach out through our funding page and we'll walk you through the current purchase routes. Attach your written PE curriculum to the request: Arizona requires curriculum documentation for this category. As always, approval decisions belong to the program, not to us. Every Arizona figure and source is on our Arizona funding page.
Florida: two programs, both name play equipment
Florida splits its ESA-style funding into lanes, and two of them matter here. The Personalized Education Program (FTC-PEP) is the ESA for home-education students, administered by Step Up For Students, worth $7,463 to $12,217 for 2026–27 depending on county and grade (official award chart), with most counties between about $7,500 and $9,300. PEP is not uncapped: its statutory cap grows by 40,000 students a year, that cap is scheduled for repeal on July 1, 2027, and the program is at capacity for new 2026–27 students. Its official purchasing guide allows, among other PE items, "home playsets or swing sets, including rubber mulch or safety materials," exercise equipment such as stationary bikes and treadmills, and sensory items including sensory swings and balance balls. The main constraint is frequency, not price: equipment in these categories can be purchased once every two years unless you get pre-authorization for an earlier replacement.
The Family Empowerment Scholarship for Unique Abilities (FES-UA) serves students ages 3–22 with a qualifying disability in any schooling setting, averaging around $10,000 per year. Its 2025–26 purchasing guide goes further than PEP: alongside the same PE equipment list it has a dedicated sensory-materials category—sensory swings, sensory tables, balance balls, specialized seating—on the reasoning that these items "encourage learning through sensory stimulation." For families whose child qualifies, it pairs naturally with the other disability-linked routes in our state disability waiver guide, and it is the most equipment-friendly program document in the country.
Both programs buy through the same stack: the MyScholarShop catalogue, direct-pay providers, or receipt reimbursement. Award amounts, capacity status, and sources for both programs are on our Florida funding page.
Arkansas: capped, and written preapproval comes first
Arkansas's Education Freedom Account went universal for 2025–26, homeschoolers included. The award was $6,864 for 2025–26 and is $7,208 for 2026–27, paid as $1,802 per quarter. The official family handbook puts every PE, extracurricular, and field-trip dollar into a single category capped at 25% of the annual award, about $1,802 for 2026–27. On top of that cap, the rule revision approved in June 2026 requires state approval before any purchase that is not a core educational expense, and it says equipment costs for competitive sports are not qualifying expenses. The 2026–27 handbook had not been posted when we checked in September 2026. Each purchase also passes an "ordinary and necessary" review: the item must support the student's educational progress at a cost justified by its educational value. Practically, treat a play gym as unlikely in Arkansas: get written preapproval from the program before you buy anything, and do not rely on an item appearing in the ClassWallet marketplace, which the state says is not pre-approval. Spending runs through ClassWallet only, with quarterly deposits and year-to-year rollover. The full Arkansas picture is on our Arkansas funding page.
Where equipment doesn't fit (and why that's worth knowing)
A funding guide that only lists the good news isn't a guide. Here is where the door is closed or narrow, per each program's own documents:
Utah Fits All pays for PE experiences—classes, lessons, facility access—up to 20% of the award, but the statute's exclusion list is explicit: no "recreational equipment," no "playground equipment," no furniture. Odyssey's Ineligible Expense Guide goes further: it lists playground equipment and playsets, general gym equipment, pull-up bars, and trampolines, and says no exceptions will be made on appeal. Homeschool awards are $4,000 (ages 5–11) or $6,000 (ages 12–18). Note also that the program is operating while a constitutional challenge is before the Utah Supreme Court; families should watch that case. More on our Utah funding page.
West Virginia's Hope Scholarship becomes universal in 2026–27 at $5,435.62 per student, which is genuinely big news for the state's homeschoolers. But its board-adopted non-qualifying expense list disallows "playground & lawn equipment (ex: ninja warrior courses)" outright and caps exercise and athletic equipment at $500. The list's "therapist-recommended" exception attaches to toys only, not to equipment. The disability route is a different line: the parent handbook allows "any assistive technology or other equipment/supplies necessary to accommodate a Student with a disability." If that is your situation, ask the program in writing before assuming either answer. More on our West Virginia funding page.
Iowa and Tennessee run private-school programs, not homeschool ESAs: both require enrolment in a qualifying private school, both require tuition to be paid first, and neither statute has a PE-equipment category. Texas launched its Education Freedom Accounts for 2026–27 with, in the state's words, "over 100,000 awards" (nearly 73,000 accounts were funded on July 1, 2026), $2,000 a year for homeschooled students, and a closed marketplace of approved vendors run by Odyssey. The eligible expense list has no PE or playground equipment category. Odyssey now publishes marketplace vendor categories that include "Sporting Equipment" and "Physical Education Instruction," with no published definition and nothing for playsets or exercise equipment, so we treat a play gym as not confirmed eligible. Ohio's ACE account, which reimbursed enrichment like camps and lessons, ended in October 2025 when its federal funding was withdrawn. State details: Iowa, Tennessee, Texas, Ohio.
Missouri's MOScholars reaches home-educating families only through the Family Paced Education track (RSMo 167.013), and its 2026–27 parent handbook lists "Sports equipment" among ineligible expenses; the only equipment it allows is computer hardware and technological devices. Alaska has no ESA. Its public correspondence programs (IDEA, Raven, Denali PEAK) give enrolled students an allotment of about $2,700 to $3,200 a year, the regulation names "athletic equipment" as allowable with a certificated teacher's approval under an instructional-need test, and everything purchased stays district property. No official Alaska source names playground or play-gym equipment, so ask your program's teacher in writing first. State details: Missouri, Alaska.
How to give a purchase its best educational case
Approval is never guaranteed—we'll say that as many times as it takes—but reviewers approve purchases that are documented as education, and question purchases that look like recreation. The difference is usually the paperwork, not the product. Five habits that put a PE purchase on the strongest footing:
| Do | Skip |
|---|---|
| Tie the purchase to a written PE plan. A one-page curriculum—skills by quarter, sessions per week, how the equipment is used—turns "a climbing toy" into "the equipment for our PE curriculum." Our homeschool PE guide shows what that plan can look like. | Submitting a bare receipt and hoping the reviewer connects the dots. Reviewers approve what they can categorize. |
| Use your program's own vocabulary. If the handbook says "physical education equipment," describe the purchase that way—because that is what it is. | Describing it as a toy, playset for fun, or gift. Accurate framing matters in both directions. |
| Check the current allowable list the week you buy—not last year's list, not a Facebook group's memory of it. Lists are typically reissued every July 1. | Relying on another family's approval story. Programs review case by case; their yes is not your yes. |
| Prefer the lowest-friction route: marketplace first, then direct pay, then reimbursement. Ask whether your vendor can be onboarded before paying out of pocket. | Fronting a large sum on the reimbursement route without written confirmation the category qualifies. |
| Keep everything: itemized receipts with the student's name where required, the PE plan, photos of the equipment in use, a usage log. Audits can come long after the purchase. | Splitting one purchase into pieces to slip under review thresholds. Programs treat that as a red flag, and worse. |
One more grounding fact: state PE expectations are real. Most states expect physical education as part of a well-rounded education, and several homeschool statutes name it among required subjects. Equipment that delivers a documented daily movement practice—climbing, hanging, swinging, brachiating—is serving the same requirement a school gym serves. That is the educational case, and for children who need movement to learn, it's also the developmental one: see our guide to homeschooling a child with ADHD for why the movement block is often the anchor of the school day.
If your purchase is denied
Denials happen, including to well-documented purchases, and they are not the end of the road:
1. Read the reason. Denials usually cite a category problem ("not on the allowable list"), a documentation gap, or a vendor problem. Each has a different fix, and the fix is often small.
2. Resubmit with the gap filled. A missing curriculum tie, an un-itemized receipt, or a wrong category label accounts for a large share of first-pass denials. Attach the PE plan and resubmit through the same portal.
3. Use the formal appeal. Most programs have one with a deadline: Arizona parents can appeal allowable-expense determinations to the State Board of Education (request within 30 days of a removal notice; expense appeals run through the same rule), West Virginia's handbook gives 45 days to appeal an eligibility denial (we could not confirm that the same window covers a denied purchase, so ask the program), Arkansas routes appeals to its State Board, and Utah requires its program manager to run an appeals process and tell you your rights with every adverse decision. The deadline is the part families miss—calendar it the day the denial lands.
4. Know the clawback rule. If a purchase is flagged after the money moved, programs can demand repayment. That is the strongest argument for pre-approval routes and for asking the program in writing before any large reimbursement-route purchase.
Which gym fits your family? Take the 60-Second Quiz →
If your program's list covers PE equipment
Where the allowable list includes physical education or play equipment—as Arizona's and Florida's currently do—a home gym is the version of that line item that gets used every single day, replacing the recess a homeschooled child doesn't otherwise get. These are the three we build, sized from apartment corners to full movement rooms:
Figuring out how to fund it?
Our funding page walks through every route—ESA, HSA/FSA, and disability waivers—and every gym is covered by a 30-day money-back guarantee, even assembled, even used.
Frequently asked questions
What can you buy with ESA funds? It depends entirely on your state's program, but the common categories are curriculum, tutoring, online courses, educational therapies, testing fees, technology, and—in several programs—supplemental materials including physical education equipment. Arizona and Florida publish the most equipment-friendly lists; Iowa and Tennessee are tuition-first programs with narrow lists. Your program's current allowable-expense list is always the authority.
Are swing sets and play gyms ESA-approved expenses? In Arizona, "playground" and "physical education equipment" appear on the official 2025–26 list of supplemental materials that require curriculum documentation, so the purchase needs a written curriculum that recommends or requires the item. In Florida, both PEP and FES-UA purchasing guides explicitly allow "home playsets or swing sets, including rubber mulch or safety materials." In Arkansas, PE spending is capped at 25% of the award and the 2026 rule requires written state preapproval for non-core purchases, so treat approval as unlikely. Utah and West Virginia exclude playground equipment by name, and Missouri's MOScholars handbook lists sports equipment as ineligible. No program guarantees approval of any specific item in advance.
Do homeschoolers qualify for ESA programs? In Arizona, Florida (PEP), Arkansas, Utah, West Virginia (from 2026–27), and Texas (from 2026–27, at a reduced $2,000 tier), yes. Iowa and Tennessee require private-school enrolment, so independent homeschoolers don't qualify there. Missouri's MOScholars serves home-educating families only as Family Paced Education schools, and Alaska's correspondence allotments require enrolling as a public correspondence student.
How do I justify a play gym as an educational purchase? Tie it to a written PE curriculum: the skills it trains (climbing, hanging, swinging, core and grip strength), the weekly schedule it anchors, and the state PE expectation it serves. Submit that plan with the purchase, use your program's own category language, and keep records. Documentation makes the educational purpose visible—it does not guarantee approval.
What happens if my ESA purchase is denied? Read the stated reason, fix the gap (usually documentation or category labeling), and resubmit. If the denial stands, use your program's formal appeal—Arizona appeals go to the State Board of Education, West Virginia's 45-day appeal is written for eligibility denials (ask whether it covers a denied purchase), and Utah's program manager must offer an appeals process. If funds already moved, be aware programs can require repayment for non-qualifying purchases.
Can I combine ESA funds with HSA or FSA money? They are separate systems with separate justifications—ESA purchases need an educational rationale, HSA/FSA purchases need a medical one, and a single purchase goes through one funding source. Many families qualify for more than one lane, though; our HSA, FSA, or ESA comparison maps which lane fits which situation.
Does Brainrich work with ESA programs? We already work with Arizona's ESA program, and we're glad to talk with families in any program about vendor onboarding—start at our funding page. The one document we provide is an itemized invoice: email us your full name, your address, and the model and colour you want, and we will send it. Any curriculum or program paperwork comes from you. What we will never do is promise your program's approval; that decision is the program's alone.
📚 Keep reading in the Decision Guide
HSA, FSA, or ESA: Which Pays for What · Homeschool Grants & Funding: State by State · How Canadian Families Fund a Play Gym · The Homeschool Hub
Sources
Arizona Department of Education. ESA Parent Handbook 2025–2026. · Arizona Department of Education. Empowerment Scholarship Account program. · Step Up For Students. PEP Purchasing Guide. · Step Up For Students. FES-UA Purchasing Guide 2025–2026. · Arkansas Department of Education. Education Freedom Account Family Handbook 2025–26. · Utah Legislature. HB 455 (2025), Utah Fits All amendments. · KUER. Utah Fits All will keep running until the Utah Supreme Court weighs in. · West Virginia State Treasurer. Hope Scholarship Parent Handbook. · Hope Scholarship Board. Non-Qualifying Expense List. · West Virginia Code. §18-31-7, Hope Scholarship qualifying expenses. · Iowa Legislature. Iowa Code 257.11B, Students First ESA. · Iowa Department of Education. Education Savings Accounts. · Tennessee Department of Education. Education Freedom Scholarships. · EdChoice. Tennessee Education Freedom Scholarship. · Texas Legislature. SB 2 (2025), enrolled text. · Texas Comptroller. Texas Education Freedom Accounts. · Ohio Department of Education and Workforce. ACE program closure notice. · EdChoice. What is an Education Savings Account? · EdChoice. Is Arizona's ESA plagued by unallowable expenses? · Step Up For Students. 2026–27 award amounts. · Arkansas Senate. Legislative Council approves EFA rule changes, June 2026. · School Choice Arkansas. EFA 101. · Odyssey. UFA Ineligible Expense Guide. · Odyssey. TEFA eligible educational expenses. · Odyssey. Texas marketplace categories. · Texas Comptroller. Initial funding news release, June 30, 2026. · Missouri State Treasurer. MOScholars Parent Handbook 2026–27. · Denali PEAK (Matanuska-Susitna Borough School District). FY26 Denali PEAK Handbook. · IDEA Homeschool (Galena City School District). Allotment.
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