Education Savings Accounts (ESAs) are government-funded accounts typically established for parents who opt not to enroll their children in public kindergarten through grade 12 (K--12) schools. ESAs allow parents to spend funds that the state would have spent for their student to attend their local public school on a broad array of educational expenses, such as private school tuition, curriculum materials, textbooks, tutoring services, technology (e.g., laptops or tablet devices), transportation costs, and school supplies. They give parents an unprecedented amount of flexibility to determine how public funds are used to educate their children. As of July 2024, 18 states have ESA programs, up from four states in 2019. Despite their rapid expansion, there is no empirical research on the effectiveness of ESAs. In this report, the authors describe what existing data can answer about ESAs and what is needed to enable rigorous evaluation of these increasingly popular school choice policies. No state has the necessary program characteristics and data infrastructure to measure the impact of ESA participation on academic outcomes. The authors suggest several recommendations should states want to pursue evaluation in the future.