EFTC in Missouri
Missouri 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
- Mike Kehoe
- Republican
- Status
- Opted in
- Program begins
- January 1, 2027
- Federal tax credit live
What EFTC means for Missouri
Because Governor Mike Kehoe has opted Missouri into EFTC, families in Missouri will be eligible for scholarships funded through the program when it goes live on January 1, 2027. Designated Scholarship Granting Organizations (SGOs) in Missouri will receive donations from federal taxpayers and distribute them as scholarships to qualifying K–12 students.
Donors in Missouri — 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.
Missouri's participation means federal tax dollars contributed by Missouri residents stay in Missouri, supporting families here rather than flowing to scholarship organizations in other states.
Frequently asked questions about EFTC in Missouri
Does Missouri participate in EFTC?
Yes. Governor Mike Kehoe has opted Missouri into the program, making Missouri families eligible for scholarships when the program begins on January 1, 2027.
Who is the governor of Missouri and what is their position on EFTC?
Governor Mike Kehoe (Republican) has opted the state in.
Can Missouri 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. Missouri residents can give to SGOs in Missouri and the scholarships will fund Missouri 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.
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 Kehoe for opting Missouri 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 Kehoe →