The Mississippi Educational Scholarship (ESA) was enacted in 2015 and provides an opportunity for parents of children with disabilities to receive money to help defray the cost of private school tuition or other specific allowable expenses to educate their child. The ESA program was created by the Equal Opportunity for Students with Special Needs Miss. Code Ann. §§ 37-181-1 et. seq. The program is being administered by the Mississippi Department of Education, Office of Special Education (OSE).