EFTC in Wisconsin

Wisconsin had its legislature pass an opt-in bill, which the governor then vetoed. Also known as the Federal Scholarship Tax Credit (FSTC), the program was enacted as IRC §25F and takes effect January 1, 2027.

Governor: Tony Evers; Democrat
Status: Governor vetoed; As of 2026-03-30
Program begins: January 1, 2027; Federal tax credit live

Contact Governor Evers →

What's happening with EFTC in Wisconsin

Wisconsin's legislature passed a bill to opt the state into the federal Educational Choice for Children Act, but Governor Tony Evers vetoed it on 2026-03-30. Vetoed AB 602 after earlier declining (Sep 2025).

Unless the legislature overrides the veto or the governor reverses course, Wisconsin will not have designated Scholarship Granting Organizations when EFTC goes live on January 1, 2027. Wisconsin families would not be eligible for EFTC scholarships, even though donors anywhere, including in Wisconsin, can still claim the federal tax credit by giving to SGOs in participating states.

In practical terms: the federal tax dollars that Wisconsin donors choose to redirect to scholarships will fund students in other states instead of staying in Wisconsin communities. Local advocates, parents, and taxpayers can urge Wisconsin's leadership to revisit the decision before the program begins.

Frequently asked questions about EFTC in Wisconsin

Does Wisconsin participate in EFTC?

Not currently. Wisconsin's legislature passed an opt-in bill, but Governor Tony Evers vetoed it on 2026-03-30. The state would need either a veto override or a reversal from the governor to participate.

Who is the governor of Wisconsin and what is their position on EFTC?

Governor Tony Evers (Democrat) vetoed the legislature's opt-in bill. Vetoed AB 602 after earlier declining (Sep 2025).

Can Wisconsin 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. Because Wisconsin is not currently participating, donations from Wisconsin residents would need to go to SGOs in opted-in states, funding scholarships for students in those states rather than in Wisconsin.

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.

Becoming an SGO in Wisconsin

Wisconsin has not opted into the federal §25F credit, so there is no SGO certification pathway here yet. If Wisconsin opts in, an organization would need to meet the federal requirements that apply in every participating state:

Be a 501(c)(3) nonprofit that is not classified as a private foundation.
Spend at least 90% of the income you receive on scholarships, the remaining 10% is the only budget for all administration, including fundraising.
Award scholarships to 10 or more students who attend more than one school.
Do not earmark or reserve contributions for a specific, named student.
Serve students in households at or below 300% of area median gross income.
Appear on your state's certified SGO list, which the state submits to the U.S. Treasury.

Follow Wisconsin’s status above, and see how to start an SGO to prepare in the meantime.

Scholarship Granting Organizations in Wisconsin

Our directory tracks the Scholarship Granting Organizations running today’s state tax-credit scholarship programs, the organizations most likely to administer the federal EFTC once official §25F lists are certified.

Browse the national SGO directory →