EFTC, Education Freedom Tax Credit
StatesAll 50 + DC, where each one standsUpdated 2026-07-14

EFTC participation, state by state

The Education Freedom Tax Credit (EFTC) is the first federal tax credit scholarship program in U.S. history, beginning January 1, 2027. For families in a given state to access EFTC scholarships, the governor must opt their state in. Here’s where every state stands.

30 opted in1 announced2 governor vetoed4 declined14 no decision yet

As of July 14, 2026, 30 states have opted in to the federal Education Freedom Tax Credit (§25F). One more state has announced they will opt in. 2 governors have vetoed an opt-in bill, 4 states have declined, and 14 have not yet decided. The program begins January 1, 2027.

Opted in: Alabama, Alaska, Arkansas, Colorado, Florida, Georgia, Idaho, Indiana, Iowa, Kansas, Kentucky, Louisiana, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, West Virginia, Wyoming.

Note on the count: the IRS’s official published list currently names 29 states. This tracker counts 30 because it includes Kentucky, where the legislature overrode Governor Beshear’s veto to enact the opt-in but the state has not yet filed its federal SGO list. New York has publicly committed but not formally filed, so it is counted here as announced, not opted in.

Click any state to see its status, governor, and what to do next.

States that have opted in (30)

These states have opted in to EFTC. Their governors submit a list of qualifying Scholarship Granting Organizations (SGOs) to the U.S. Treasury each year, and scholarships become available to families once the program begins January 1, 2027.

States that have announced they will opt in (1)

Governors of these states have publicly announced they intend to participate but have not yet formally finalized their opt-in. Watch for them to complete the process before the program begins January 1, 2027.

States that have not yet decided (14)

Governors of these states have not yet announced a decision. Time is short, the program goes live January 1, 2027.

States where the governor vetoed an opt-in bill (2)

In these states, the legislature passed an opt-in bill but the governor vetoed it. Without a veto override or a governor reversal, families in these states will not be eligible for EFTC scholarships.

States that have declined to participate (4)

Governors of these states have stated their states will not participate. Families here will not be eligible for EFTC scholarships unless the decision is reversed.

Don’t see your state opted in?

Click your state above to see who your governor is, what their current position is, and how to make your voice heard before the program begins January 2027.

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