ESA meaning in Community ?

A Coverdell education savings account (also known as an education savings account, a Coverdell ESA, a Coverdell account, or just an ESA, and formerly known as an education individual retirement account), is a tax-advantaged investment account in the U.S. designed to encourage savings to cover future education expenses (elementary, secondary, or college), such as tuition, books, and uniforms (for the same year as the distribution). It is found at Section 530 of the Internal Revenue Code (26 U.S.C. § 530). Coverdell ESAs were first introduced under the Taxpayer Relief Act of 1997.

The account is named for its primary champion in the United States Senate, the late Senator Paul Coverdell (R-GA).