Education Savings Accounts/Empowerment Scholarship Accounts (ESAs)

ESAs are simply vouchers by another name. Rather than giving the taxpayer funds directly to the private school like traditional vouchers, the government deposits taxpayer funds into an "education savings account" that the parents can use for various educational purposes, including tuition at private, religious schools. The result is the same: they divert desperately-needed federal resources away from the public school system to private schools. 

Read More:

The Arizona Republic: Why Arizona Officials Don't Know Which Private Schools Benefit from Expanding Voucher Program

NCPE Letter to the Senate Opposing the Native American Education Opportunity Act

Explanation of Types of Vouchers