Which states have opted in to the federal scholarship tax credit?
A live tracker of where all 50 states + DC stand on the federal Education Freedom Tax Credit (§25F), opted in, committed, pending, declined, or vetoed. Pick your state to see whether you can donate and claim the credit yet.
See whether you can donate and claim the credit where you live.
- AlabamaOpted in
- AlaskaOpted in
- ArizonaVetoed
- ArkansasOpted in
- CaliforniaPending
- ColoradoOpted in
- ConnecticutPending
- DelawarePending
- District of ColumbiaPending
- FloridaOpted in
- GeorgiaOpted in
- HawaiiPending
- IdahoOpted in
- IllinoisPending
- IndianaOpted in
- IowaOpted in
- KansasOpted in
- KentuckyOpted in
- LouisianaOpted in
- MainePending
- MarylandPending
- MassachusettsPending
- MichiganPending
- MinnesotaDeclined
- MississippiOpted in
- MissouriOpted in
- MontanaOpted in
- NebraskaOpted in
- NevadaOpted in
- New HampshireOpted in
- New JerseyPending
- New MexicoDeclined
- New YorkCommitted
- North CarolinaOpted in
- North DakotaOpted in
- OhioOpted in
- OklahomaOpted in
- OregonDeclined
- PennsylvaniaPending
- Rhode IslandPending
- South CarolinaOpted in
- South DakotaOpted in
- TennesseeOpted in
- TexasOpted in
- UtahOpted in
- VermontPending
- VirginiaOpted in
- WashingtonPending
- West VirginiaOpted in
- WisconsinVetoed
- WyomingOpted in
Status is maintained on this site from official state announcements and trackers like the Teach Coalition. Political status changes quickly, confirm against your state's official guidance.
How this works
- Each state's governor must make an annual election to participate before residents can donate to an in-state SGO and claim the credit.
- Pick your state to see its current status and what it means for you as a donor or family.
- Filter the full list by status, and see the running count of states in each category.
- Status data is maintained on this site and updated as governors act, always confirm against your state's official announcement.
Questions, answered
Can I claim the credit if my state hasn't opted in?
The credit is federal, so a resident of a non-participating state can still claim it by donating to an SGO located in a state that has opted in. But scholarships only reach students in participating states, so if your state opts out, your donation funds students elsewhere.
When do states have to decide?
States make an annual election to participate. For the 2027 launch year, a state must elect in and provide the IRS its list of qualified SGOs before residents can donate to those SGOs and claim the credit. See our timeline for key dates.
How current is this tracker?
We update it as governors announce decisions, sourced from official state announcements and trackers like the Teach Coalition. Political status can change quickly, confirm against your state's official guidance before acting.
Learn more
- How states opt inHow a state opts in to the federal EFTC scholarship program: the governor's annual Treasury submission, legislative vs. executive paths, what citizens can do to advocate, and what happens when a state doesn't participate.
- When a state opts out, the money leavesThe Education Freedom Tax Credit is federal, so residents can claim the $1,700 credit whether or not their state opts in, but scholarships only reach students in participating states. Opt out, and your residents fund students elsewhere. The math, the stakes, and why opting in costs the state nothing.
- What is ECCA / FSTC?A complete guide to the Educational Choice for Children Act (ECCA), also known as the Federal Scholarship Tax Credit (FSTC) and codified at IRC §25F. How the federal scholarship tax credit works, who qualifies, when it begins, and what state participation means.
- EFTC timeline & key datesA dated roadmap of the federal Education Freedom Tax Credit (EFTC / ECCA / §25F): when it was enacted, when states make the advance election and submit SGO lists, when donations begin counting, and when donors claim the first credits.
Get EFTC updates in your inbox
Stay updated on opt-in votes, guidance, and deadlines as the January 2027 launch approaches.