MOScholars: Missouri's Tax-Credit Scholarship Program

Missouri's MOScholars Program

Missouri's Empowerment Scholarship Accounts Program, branded as MOScholars, provides Education Savings Account (ESA) scholarships for eligible K-12 students. Enacted in 2021 and expanded statewide in 2024, the program now serves over 6,400 students. Missouri uses the term "Educational Assistance Organization" (EAO) rather than SGO, but they serve the same function.

Unlike traditional scholarship programs that cover only tuition, MOScholars funds go into individual student accounts covering a broad range of educational expenses — tuition, textbooks, tutoring, educational therapies, testing fees, technology, and transportation.

Am I eligible?

Your child may qualify through one of two independent eligibility pathways:

Income pathway:

• Family income at or below 300% of the federal poverty level (approximately $96,450 for a family of four)
• Student must have attended public school full-time for at least one semester in the previous 12 months
• Kindergartners and first graders — automatically satisfy the prior public school requirement
• Siblings of current MOScholars recipients — eligible without prior public school attendance

IEP pathway:

• Students with a current IEP under IDEA qualify regardless of income
• IEP must be dated within 36 months of the application date
• Students with dyslexia also qualify (added in 2024)
• 504 plans do NOT qualify — only IEPs and Individual Service Plans (ISPs) under IDEA

Additional notes:

• Homeschooled students are eligible through the "Family Paced Education" (FPE) school designation (added in 2024)
• Students already in private school qualify only through the IEP pathway

How much can my child receive?

Up to $7,145–$12,504 per student per year depending on student category, based on the State Adequacy Target (SAT):

Average scholarship: approximately $6,700 (2025-26). Awards are capped at actual educational expenses.

Eligible uses of scholarship funds:

• Tuition and fees at a qualified school
• Textbooks, curriculum, and educational materials
• Tutoring and educational therapies from licensed practitioners
• Standardized testing, AP, IB, and college admission exam fees
• Computer hardware and technology devices (EAO-approved)
• Private virtual school tuition
• Summer and specialized after-school programs
• Transportation costs (mileage to/from school)
• Services from a public school (individual classes, extracurriculars)

How to apply

Families apply through the specific EAO that partners with their desired school — there is no centralized state application. Browse the EAO listings on this page, or visit the Missouri Treasurer's EAO list to find the right organization for your school.

Application steps:

1. Identify your desired school and determine which EAO it partners with
2. Contact the EAO to receive a prequalification application link
3. Complete the prequalification and full application with required documents
4. Await determination — approved scholars are notified of award timing in the spring

You will need: proof of student identity, proof of Missouri residency, income documentation (for income pathway), IEP documentation dated within 36 months (for IEP pathway), and proof of prior public school attendance (if applicable).

How the tax credit works

Missouri offers a 100% dollar-for-dollar state income tax credit for donations to certified EAOs under the MOScholars program.

• No per-donor dollar cap — credit limited to 50% of your Missouri state tax liability per year
• Minimum donation: $500
• Corporations: Same rules — 100% credit, limited to 50% of state tax liability
• Pass-through entities: Credits flow through to shareholders, partners, or members proportionally
• Carry forward: Unused credits roll forward up to 4 years
• Statewide cap: $75 million in tax credits (adjusted annually), plus $50 million in general revenue (FY2026)

Credits are not transferable, sellable, or assignable.

How to donate

Missouri requires credit reservation before donating through the State Treasurer's portal:

1. Reserve your tax credit at the MOScholars Reservation Portal — select your donor type and preferred EAO
2. Receive confirmation with a confirmation number
3. Make your donation to the selected EAO within 30 days (reservation expires after 30 days)
4. EAO submits proof of payment to the Treasurer's Office
5. Receive your tax credit certificate after DOR verifies your tax account
6. Claim the credit on your Missouri income tax return (Form MO-TC)

Credits are allocated first-come, first-served against the statewide cap. The portal is open year-round, but most donations arrive in November–December.

Note: Donors cannot designate a specific student. You can choose which EAO receives your donation, which effectively directs funds toward that EAO's network of partner schools.

Program impact

MOScholars has grown rapidly since its 2021 launch, with a dramatic acceleration after the 2024 statewide expansion and 2025 general revenue appropriation.

The program currently has 7 certified EAOs serving schools across Missouri.