Homeschool Funding in Missouri

MOScholars Empowerment Scholarship Accounts

Missouri has one of the more interesting school-choice programs in the country: the Missouri Empowerment Scholarship Accounts (MOScholars) Program, established in 2021 through HB 349 and SB 86. The program provides state tax credits to individuals and businesses that contribute to approved Educational Assistance Organizations (EAOs), which then fund ESAs for eligible students.

Key Details

• Eligibility: Starting in 2025, eligibility has expanded. Students may qualify if they have an IEP (Individualized Education Plan), meet income requirements (qualifying for free and reduced-price lunch), or are English language learners. No matter what school district you live in, you may be eligible.
• Family Paced Education (FPE): The program created a new designation called "Family Paced Education" that distinguishes ESA-using home educators from traditional homeschoolers. If you use MOScholars funds, you are classified as an FPE school rather than a homeschool.
• Allowable Uses: Private school tuition, textbooks, educational therapies, tutoring, curriculum, virtual school tuition, standardized tests, public school classes, extracurricular activities, approved technology, summer programs, after-school programs, and transportation

No General Tax Credit or Deduction

Outside of the MOScholars program, Missouri does not offer a general tax credit, deduction, or other financial benefit for homeschool expenses.

Federal Tax-Advantaged Accounts

• Coverdell ESA — Save up to $2,000 per child per year tax-free for K–12 expenses
• 529 Plans — Missouri offers the MOST 529 Education Plan with a state tax deduction of up to $8,000 per person ($16,000 for married couples) for contributions. Up to $10,000 per year may be used for K–12 tuition under federal law.

Extracurricular Access

Missouri has limited extracurricular access for homeschoolers. While some form of "Tim Tebow" legislation has been discussed, current law requires homeschooled students to be partially enrolled in public school classes to participate in public school sports and extracurricular activities through MSHSAA (Missouri State High School Activities Association). Legislative efforts to remove this enrollment requirement have been introduced but not yet passed as of early 2026. [VERIFY current status of Missouri extracurricular access legislation]