EFTC in Kansas
Kansas is participating in the federal Educational Choice for Children Act scholarship program. Also known as the Federal Scholarship Tax Credit (FSTC), the program was enacted as IRC §25F and takes effect January 1, 2027.
- Governor
- Laura Kelly
- Democrat
- Status
- Opted in
- As of 2026-04-13
- Program begins
- January 1, 2027
- Federal tax credit live
What EFTC means for Kansas
Because Governor Laura Kelly has opted Kansas into EFTC, families in Kansas will be eligible for scholarships funded through the program when it goes live on January 1, 2027. Designated Scholarship Granting Organizations (SGOs) in Kansas will receive donations from federal taxpayers and distribute them as scholarships to qualifying K–12 students.
Donors in Kansas — and anywhere else in the country — can claim a federal income tax credit of up to $1,700 per tax return for contributions to a qualifying SGO, beginning January 2027. The credit is non-refundable and capped, but it lets taxpayers redirect federal income tax that would otherwise go to the U.S. Treasury into scholarships for students in their own community.
Kansas's participation means federal tax dollars contributed by Kansas residents stay in Kansas, supporting families here rather than flowing to scholarship organizations in other states.
Frequently asked questions about EFTC in Kansas
Does Kansas participate in EFTC?
Yes. Governor Laura Kelly has opted Kansas into the program (decision: 2026-04-13), making Kansas families eligible for scholarships when the program begins on January 1, 2027.
Who is the governor of Kansas and what is their position on EFTC?
Governor Laura Kelly (Democrat) has opted the state in. Kelly vetoed SB 361 on April 8; legislature overrode the veto during the April veto session (House 85-38, Senate 29-10).
Can Kansas residents donate to an SGO and claim the federal tax credit?
Beginning January 1, 2027, any U.S. taxpayer can claim a federal income tax credit of up to $1,700 per tax return for donations to a qualifying Scholarship Granting Organization, regardless of the state they live in. Kansas residents can give to SGOs in Kansas and the scholarships will fund Kansas students.
When does the EFTC program begin?
The Educational Choice for Children Act program begins on January 1, 2027. Donations made on or after that date are eligible for the federal tax credit. Each participating state's governor must submit a list of qualifying Scholarship Granting Organizations to the U.S. Treasury by January 1 of each participating year.
Other states with the same status
States that have also opted in.
Recent Kansas EFTC / FSTC news
Coverage of Kansas’s Federal Scholarship Tax Credit decisions and developments.
Learn more about EFTC
In-depth guides on how the program works, who qualifies, and how to participate.
- What is ECCA / FSTC?A complete guide to the Educational Choice for Children Act (ECCA), also known as the Federal Scholarship Tax …
- The federal tax credit, explainedHow the Education Freedom Tax Credit (EFTC / §25F) works for donors: $1,700 per tax return, 5-year carryforwar…
- Scholarship eligibilityWhich K–12 students qualify for EFTC scholarships, the income limits, what schools and educational expenses ar…
- How states opt inHow a state opts in to the federal EFTC scholarship program: the governor's annual Treasury submission, legisl…
- EFTC for special-needs familiesHow families of K–12 students with disabilities can use EFTC scholarships to fund therapies, specialized instr…
- EFTC for homeschool & microschoolHow homeschoolers, microschool families, learning pods, and hybrid-school families can use EFTC scholarships, …
Thank Governor Kelly for opting Kansas in
A short note of thanks from a constituent goes a long way — and reinforces that participation matters to families in your state.
Contact Governor Kelly →