Overview

• Individuals can receive up to a $1,700 nonrefundable federal tax credit for donations to nonprofit scholarship-granting organizations.
• Households earning below 300% of their area’s median income qualify for scholarships covering an estimated 85 to 90 percent of families.
• Scholarship funds may be applied to private school tuition, tutoring, special-needs services, educational technology, books, transportation and extended-day programs.
• The tax code change is permanent with no expiration date, ensuring indefinite federal support for school choice.
• Federal and state officials are developing guidelines for eligibility verification, financial oversight and religious funding boundaries ahead of the 2027 rollout.