New York Scholarship Granting Organizations
Federal tax credit program (opt-in pending) · SGOs coming soon
Federal Tax Credit Scholarship Program
PendingNew York has not opted in yet, but a formal step toward opting in to the federal scholarship tax credit program created by the One Big Beautiful Bill Act (signed July 4, 2025) is under way. If approved, taxpayers who donate to qualifying SGOs in New York could claim a federal tax credit of up to $1,700 (or $3,400 for married filing jointly) starting January 1, 2027.
New York's federal opt-in status
PendingGov. Hochul announced her intent to opt in in May 2026; no election has been filed yet.
- Opted in
- Not yet
- Official source
- irs.gov
- Last verified
- September 25, 2026
No SGOs listed in New York yet
New York 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
- Pending
- 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)
Federal tax credit in New York
Donate to a qualifying SGO in New York and claim a federal tax credit of up to $1,700 ($3,400 MFJ) starting January 2027.
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