What does a §25F scholarship cover? Qualified-expenses checker

• Private or religious school tuition & fees

  Named in §530(b)(3)(A)(i). Under Treasury's proposed rules, tuition and other school charges are paid directly to the school.
  Covered
• Public-school costs (out-of-district / fees)

  §530(b)(3)(A) covers listed expenses at a public, private, or religious school. Treasury's fact sheet gives tutoring for public-school students as an example.
  Covered
• Books, curriculum & instructional materials

  Books and supplies are named in §530(b)(3)(A)(i) and in Treasury's October 2026 examples.
  Covered
• School supplies & equipment

  Supplies and other equipment for the student's enrollment or attendance are named in §530(b)(3)(A)(i).
  Covered
• Academic tutoring

  Named in §530(b)(3)(A)(i) and in Treasury's examples. Which tutors and providers qualify awaits Treasury's separate §530 guidance.
  Covered
• Special-education & therapy services

  Special-needs services for a special-needs student are named in §530(b)(3)(A)(i) and in Treasury's examples. Which services count awaits Treasury's §530 guidance.
  Covered
• Educational technology / computers

  §530(b)(3)(A)(iii) covers computer technology, equipment, and internet access used by the student and family during the school years. Treasury lists computers as an example.
  Covered
• Uniforms

  Named in §530(b)(3)(A)(ii) when required or provided by the school.
  If the school requires or provides it
• Transportation to/from school

  Named in §530(b)(3)(A)(ii) when required or provided by the school.
  If the school requires or provides it
• Room & board (K-12)

  Named in §530(b)(3)(A)(ii) when required or provided by the school. Treasury's proposed rules have room and board charged by the school paid directly to the school.
  If the school requires or provides it
• Extended-day programs (before / after school)

  Named in §530(b)(3)(A)(ii) when required or provided by the school. Treasury lists qualifying extended day programs as an example.
  If the school requires or provides it
• Standardized test / exam fees (SAT, AP)

  Not named in §530. Treasury's separate §530 guidance, still pending, should settle it; ask your SGO.
  Awaiting guidance
• Online courses & curriculum subscriptions

  Not named as such in §530. Treasury's §530 guidance, still pending, should settle it; ask your SGO.
  Awaiting guidance
• Homeschool instructional expenses

  §530 defines a school as one providing K-12 education 'as determined under State law.' The proposed rules don't address homeschools, and Treasury's §530 guidance on schools is still pending.
  Depends on state law
• Microschool tuition

  Turns on whether the microschool is a school under your state's law; Treasury's §530 guidance on schools is still pending.
  Depends on state law
• General living expenses

  Household costs not tied to the student's enrollment or attendance aren't §530 expenses.
  Not covered
• Sports, game, or hobby software

  Excluded by §530(b)(3)(A) unless the software is predominantly educational.
  Not covered

Based on the text of §530(b)(3)(A), which §25F uses to define qualified expenses, Treasury’s proposed regulations (October 2026), and the examples in Treasury’s October 1 release. Treasury’s separate §530 guidance on expenses and on what counts as a school is still pending. Always confirm a specific expense with your SGO.