The Federal Scholarship Tax Credit

States

Which states participate?

List current as of September 14, 2026, per the IRS

Each state decides every year whether to take part in the Federal Scholarship Tax Credit. Students can only receive scholarships in states that opted in. Donors, on the other hand, can give to a scholarship organization in any participating state no matter where they live.

This list changes

The opt-in election is annual. States can join or leave each year. We update this page when states announce changes, and each entry shows the date of our last check.

30 states opted in

We are researching each state in depth: the local certifying office, the enabling law, income thresholds by county, and what donors and families in that state need to know. Detailed guides are publishing now. Until a full guide is ready, each state page shows what the IRS has confirmed.

What if my state is not listed?

Your state may still opt in. The election happens every year, and several states are still deciding. You can still donate as a taxpayer: give to a qualified scholarship organization in any participating state and claim the federal credit. Only scholarship recipients need to live in an opted-in state.

Sources

  1. IRS: Federal Scholarship Tax Credit (FSTC), participating states (accessed October 2026)