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Federal Tax Credit Scholarship Program

New Mexico Scholarship Granting Organizations

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

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Federal Tax Credit Scholarship Program

No Decision Yet

New Mexico 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 →

New Mexico's federal opt-in status

No Decision Yet

The governor's office said in 2025 that New Mexico would not participate; in 2026 it said it is seeking more federal guidance before a final decision.

Opted in
Not yet
Official source
web.ped.nm.gov
Last verified
September 25, 2026
Compare New Mexico with every state on the tracker →

No SGOs listed in New Mexico yet

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

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 New Mexico

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

Learn how it works →

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