On October 2, 2026, Treasury and the IRS published temporary regulations (T.D. 10057). For 2027, a state must file its election by January 1, 2027 (11:59 p.m.) and submit its SGO list by February 15, 2027. If the state does not submit that list, no SGO in that state qualifies. The credit is up to $1,700 per taxpayer: $1,700 for a single filer and $3,400 for married couples filing jointly. Learn more

SGOlist

States with Scholarship Tax Credit Programs

21 states with SGO programs · 15 federal-only states · 650 SGOs listed

State SGO Programs

States with their own scholarship granting organization tax credit programs.

Opted In — federal credit only

States without their own SGO tax-credit program whose federal status is Opted In. See every state's status on the tracker →

Pending — federal credit only

States without their own SGO tax-credit program whose federal status is Pending. A formal step toward opting in is under way, and no election has been filed. Pending is not the same as Opted In. See every state's status on the tracker →

For Donors

Maximize your state tax credit

Many states offer dollar-for-dollar tax credits for donations to SGOs. Select your state above to learn about your credit amount, caps, and eligible SGOs.

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For SGOs

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