New York Scholarship Granting Organizations

New York is participating in the federal scholarship tax credit. A taxpayer can claim the credit for a cash gift made on or after January 1, 2027 only if New York has filed its election and submitted its SGO list, and only for a Scholarship Granting Organization on that list. SGOlist does not yet list an SGO operating in New York. When one is listed, it appears on this page.

Participating, per the Governor's Oct 9, 2026 statement; SGO list, application process, and dates not yet announced. New York is not yet on the IRS participating-states list (as of October 22, 2026). No state agency or SGO application process has been announced. New York must still file its election by January 1, 2027 (11:59 p.m.) and submit its SGO list by February 15, 2027. If New York does not submit that list, no SGO in New York qualifies.

New York's status on this page is Opted In. SGOlist last verified this status on October 9, 2026. The official source, when one is on file, is linked in the status record below. The same row is on the national tracker.

The federal scholarship tax credit is 26 U.S.C. §25F, created by the One Big Beautiful Bill Act, signed July 4, 2025. For a cash gift made on or after January 1, 2027 to a Scholarship Granting Organization on a participating state's list, a taxpayer can claim a nonrefundable federal credit of up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly). Unused credit can carry forward up to five years.

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 federal credit is reduced by any state tax credit claimed for the same contribution (§25F(b)(2)). No federal charitable deduction is allowed for the credited amount (§25F(e)). A gift cannot be earmarked for a particular student. These are the same limits the national tracker and the advisor guide use.

New York does not have a state scholarship tax credit program on file with SGOlist. There is no state credit on this page to combine with the federal credit, and this page does not describe one.

A scholarship under the federal program can cover tuition, tutoring, educational supplies, and transportation for an eligible K-12 student. The statute sets the income limit at 300 percent of area median gross income, measured for the household in the calendar year before the application. Each Scholarship Granting Organization can add its own criteria, and the family applies to the organization rather than to a single national form.

Because New York is participating, a family will look for an organization on New York's list once the state submits that list. No list or application process has been announced. SGOlist does not yet list an SGO operating in New York. When one is listed, it appears on this page.

Watch this page for the first organization that lists in the state. Listing on SGOlist is not the same thing as appearing on the state's official list. The official list is what the federal credit requires, and the state submits that list to the Treasury Department.

The federal credit follows the Scholarship Granting Organization's state list, not the donor's home state. A donor who lives in a state that has not opted in can still claim the credit for a gift to an organization on a participating state's list. A donor who lives in a participating state can give to an organization on another participating state's list. What matters is that the organization is on a participating state's list for that year.

A gift to an organization on New York's list can qualify once New York has filed its election and submitted that list, and the gift is made on or after January 1, 2027. SGOlist does not yet list an SGO operating in New York. When one is listed, it appears on this page. Confirm the organization is on the state's official list before giving. A state credit claimed for the same dollars still reduces the federal credit.

Keep the gift in cash, made on or after January 1, 2027, and not directed to a particular student. Ask the organization how it will receipt a gift to its federal-credit account. Those are documentation questions, not extra eligibility rules invented for this state.

Compare New York with every other state on the Education Freedom Tax Credit tracker, including the source and the date each status was last verified. The advisor guide restates the credit for CPAs and financial advisors: up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly). The credit follows the organization's state list. The statute and the IRS page on participating states are linked from the tracker.

This page will pick up an SGO directory for the state when an active listing operates here. Until then the status record below is the part of the page that is specific to New York.