Federal Tax Credit Scholarship Program

Massachusetts Scholarship Granting Organizations

Federal tax credit program (no decision yet) · SGOs coming soon

Federal Tax Credit Scholarship Program

No Decision Yet

Massachusetts has not yet decided whether to opt in to the federal scholarship tax credit program. If it does, taxpayers could claim a federal tax credit for SGO donations starting January 1, 2027.

Federal Credit

$1,700 / $3,400 MFJ

Effective Date

January 1, 2027

Income Limit

300% AMI

Learn more about the federal program →See which states have opted in →

Massachusetts's federal opt-in status

No Decision Yet

Gov. Healey is waiting for federal guidance before deciding.

Opted in: Not yet
Official source: irs.gov
Last verified: September 25, 2026

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No SGOs listed in Massachusetts yet

Massachusetts has opted in to the federal scholarship tax credit program. Be among the first SGOs to list here and connect with families and donors.

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Resources for Massachusetts

For FamiliesFor DonorsFor SGOs3 min read

What Is a Scholarship Granting Organization (SGO)?

A comprehensive guide to SGOs — what they are, how they work, and how they connect donors, families, and K-12 schools through tax-credit scholarship programs.

Feb 27, 2026

Federal Program Details

Program: Federal Tax Credit Scholarship Program
State status: No Decision Yet
Federal tax credit: $1,700 / $3,400 MFJ
Effective date: January 1, 2027
Student income limit: 300% of Area Median Income
Eligible grades: K-12
Enacted by: One Big Beautiful Bill Act (July 4, 2025)

Read the full explainer

For Donors

Federal tax credit in Massachusetts

Donate to a qualifying SGO in Massachusetts and claim a federal tax credit of up to $1,700 ($3,400 MFJ) starting January 2027.

Learn how it works →

Is your SGO listed?

Reach families and donors searching for SGOs in Massachusetts. Free to get started.

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