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First , current law restricts the use of ESA funds to college or adult education expenses . Fourth , under existing law , if a family is contributing to a state prepaid college tuition plan , it cannot contribute to an ESA benefiting the same student in the same year . Congress failed to join Reagan in this effort , and takings under Presidents Bush and Clinton have steadily increased . Congress is now considering a proposal that would increase the amount that can be contributed to an ESA , allow corporations to contribute to such accounts and expand the uses of ESA funds to include expenses for students from kindergarten to the 12th grade . Executive and Legislative Reforms . Yet Timothy Conlan and David Beam , writing in Intergovernmental Perspective magazine , found that " some agencies routinely fail to implement the Executive Order 's certification and assessment procedures in even the most superficial way . The American Civil Liberties Union and the Milwaukee Teachers Education Association filed suit , and the proposed expansion has been halted until the Wisconsin Supreme Court resolves the issue . Risks to Biodiversity . For example , in October 1987 , President Reagan issued Executive Order 12612 , setting out federalist principles for every member of the bureaucracy to adhere to . In response to the spate of takings claims being filed in federal courts in the early 1980s , President Reagan issued Executive Order 12630 . These ESA reforms would increase the educational choices open to families of modest means by encouraging them to save for their children 's future and earn tax free returns on investments in stocks , bonds and other assets .