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28 States and Counting

The Federal Tax Credit That Puts Students First

For the first time in history, individual taxpayers can receive a dollar-for-dollar federal income tax credit for donations to scholarship-granting organizations. Our coalition is working to bring this opportunity to all 50 states.

Students celebrating graduation
200+
Coalition Members
$1,700
Tax Credit Per Donor
28
States Opted In
Find Your Path

How Can We Help You?

Whether you're a parent seeking scholarships or a governor considering opting in, we have the information and resources you need.

Interactive Map

Where Does Your State Stand?

Track which states have opted in to the Federal Scholarship Tax Credit. Click any state for details, including approved SGOs and how to participate.

Opted In
Not Yet Opted In
28
Opted In
5
Pending
17
Remaining

Even if your state hasn't opted in, you can donate to SGOs in other participating states.

Find an SGO
Why This Matters

A Historic Moment for Educational Choice

Signed into law as part of HR1 in July 2025, the Federal Scholarship Tax Credit is the first-ever federal tax credit for education scholarships. It's permanent, uncapped at the federal level, and bipartisan.

The credit is effective January 1, 2027. States can file their Advance Election to Participate beginning January 1, 2026. The IRS is currently crafting final rules, with regulations expected June 2026.

Download Bill Text
$1,700
Dollar-for-dollar federal tax credit per individual donor
Permanent
The credit is permanent and uncapped at the federal level
28+
States have already opted in, including bipartisan support
Jan 2027
When the tax credit becomes effective for donors
Take Action

Make Your Impact

Give Through Your Employer

Starting January 2027, you can contribute to scholarship organizations through payroll deductions. Ask your employer about setting up FSTC contributions and make giving easier than ever.

Download Employer Guide

Protect the Program

Some groups are working to discourage schools from participating. Stay informed about threats to the program and learn how you can help protect educational choice for every family.

Sign Up for Updates
Resources & Updates

Stay Informed

Guides, reports, and the latest updates on the Federal Scholarship Tax Credit.

For Families

A Parent's Guide to the FSTC

Who's eligible, how to apply, timelines, and how to find scholarship-granting organizations in your state.

Read Guide
For Donors

Understanding Your Tax Credit

How the dollar-for-dollar credit works, eligibility, finding qualified SGOs, and what happens to your donation.

Read Guide
For State Leaders

The Case for Opting In

Revenue analysis, implementation framework, model legislation, and lessons from the 28 states already participating.

Read Report
Trusted by 200+ Organizations Nationwide
EdChoice
Children's Scholarship Fund
American Federation for Children
ACE Scholarships
ExcelinEd
Yes Every Kid
State Policy Network
National Alliance for Public Charter Schools
EdChoice
Children's Scholarship Fund
American Federation for Children
ACE Scholarships
ExcelinEd
Yes Every Kid
State Policy Network
National Alliance for Public Charter Schools