This brief presents the results of a fiscal analysis of the Iowa Education Savings Account Program. The Iowa Education Savings Account Program offers eligible parents the opportunity to receive their children's per-pupil state funding directly into a parent-controlled education savings account (ESA), a fund earmarked for educational expenses. This program covers a range of costs such as private school tuition, tutoring, credentialing, therapies, online learning, and more. Before accessing other approved expenses, parents are required to utilize the funds for tuition and fees at an accredited non-public school.