The Legislature passed the voucher law and will have the power to approve funding for the program and amend the law in future legislative sessions.

Texas Comptroller

The Texas Comptroller has the authority to manage the voucher program. This includes the power to sign contracts, hire private consultants and administrators, select Certified Educational Assistance Organizations, approve education service providers and vendors of educational products, and determine the amount of money requested to fund the program each budget cycle (Sec. 29.352, Sec. 29.3521(a)).

Odyssey (Certified Educational Assistance Organization)

In October 2025, the Comptroller selected Odyssey as the Certified Educational Assistance Organization (CEAO) that will operate Texas’ voucher program. Odyssey is based in New York but must be registered to do business in Texas. As Texas’ CEAO, Odyssey will manage the “e-commerce marketplace” where participants will apply to the program, pay private school tuition, and shop for other eligible expenses (Texas Comptroller). Odyssey will receive $26 million in taxpayer dollars for the first two years of the contract, with the opportunity to renew the contract for another two years with increased compensation if the legislature increases the budget for the program (contract).

Odyssey has administered voucher programs in states including Georgia, Iowa, Louisiana, and Wyoming. These four states awarded an estimated $261 million in vouchers – only about 25% of the $1 billion that the Texas program will spend just in year one. Public reporting has raised repeated questions about Odyssey’s operations in almost every state where the company has operated at a much smaller scale than the proposed Texas program. Odyssey lost a contract in Idaho after numerous operational problems.

The Texas Tribune reported that Odyssey was awarded $500,000 in 2023 in a contest founded by Jeff Yass. Yass is a Pennsylvania billionaire who donated $6 million to Governor Abbott’s campaign in 2024 as he worked to unseat Republican legislators who had opposed earlier efforts to pass vouchers.

Marketing Subcontracts

Odyssey has subcontracted with three organizations to provide statewide outreach and marketing services for Texas’ voucher program. These subcontractors are expected to receive a total of $1.2 million in taxpayer dollars to market the voucher program in 2026.

• • Vianovo: Vianovo is a boutique strategy consultancy with offices in Austin, Dallas-Fort Worth, Washington, D.C., and Mexico City. Vianovo provides strategic communications, brand reputation management, and issue advocacy. Vianovo will lead earned marketing strategy.
  • Steel Advertising: Steel Advertising is an Austin-based advertising agency that provides campaign strategy and execution, media planning and placement, community engagement, web development, and creative production. Steel will oversee the paid marketing strategy and support earned media efforts.
  • Outschool.org: Outschool.org is the only organization in the country dedicated exclusively to supporting state governments in implementation of ESA/voucher programs through direct family advocacy services. Outschool.org will lead grassroots marketing strategy.

Ernst & Young, LLP

The Comptroller has also contracted with Ernst & Young, LLP to consult on the voucher program. The Comptroller originally contracted with Ernst & Young, LLP on February 4, 2025 for up to $100,000 (original contract). After the legislature passed the voucher law, the Comptroller and Ernst & Young, LLP amended the contract to increase the maximum compensation to $2.5 million in taxpayer dollars (amended contract).

Texas Education Agency (TEA)

TEA will support the voucher program by providing student data to the Comptroller and to Odyssey. Data provided by TEA will be used to determine each participant’s voucher amount, including to calculate the amount for participating children with disabilities (Sec. 29.361). TEA data will also be used to verify participant eligibility (Sec. 29.369(b)), determine prioritization (Sec. 29.356(j)), preapprove some education service providers and vendors of education products (Sec. 29.358), and support program reports (Sec. 29.371(a); Sec. 29.3715).

Private Schools

Private schools must apply to participate in the program as an “education service provider.” A private school that applies will be approved if they demonstrate accreditation by an organization recognized by the Texas Private School Accreditation Commission or TEA (Sec. 29.358(b)(2)). Upon approval, a private school will be eligible to receive voucher money for tuition and fees. Participating families may also use voucher funds to pay for other expenses required by a private school, including textbooks or other instructional materials, uniforms, transportation, technological devices, or costs of school meals (Sec. 29.359).

Education Service Providers and Vendors of Education Products

An education service provider is a school, tutor, therapist, or teaching service. A vendor of education products is a provider of goods such as textbooks, required uniforms, assessment instruments, curriculum, and required hardware, software, and other technological devices (Proposed Rule 34 TAC §§16.401). Both providers and vendors must apply to participate in the voucher program and they may be approved if they provide eligible education-related products or services (Sec. 29.358(b-1)).

Ongoing Accountability

The Texas Auditor’s Office and a private auditor selected by the Comptroller will review compliance by Odyssey, program participants, and education service providers and vendors of educational products. The law does not appear to ensure that audits are public and does not make it mandatory to include certain key information. The Comptroller will report annual demographic information, but is not required to issue a report until year five of the voucher program (Sec. 29.371(c)). Education advocates have repeatedly raised this issue, stating that there should be comprehensive annual reports starting in year one in order to inform the legislators for the 2027 session and to ensure accountability to the public for $1 billion of taxpayer dollars spent on the private school voucher program.