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Federal Scholarship Tax Credit (FSTC) for donations to scholarship granting organizations (Internal Revenue Code Section 25F)
Advance elections to participate under Section 25F for 2027
Beginning Jan. 1, 2027, individual taxpayers may be able to claim a Federal Scholarship Tax Credit (FSTC) of up to $1,700 ($3,400 if filing jointly) for certain cash contributions to Scholarship Granting Organizations (SGOs).
Before an individual taxpayer can claim the credit for contributions to an SGO, a state or the District of Columbia must choose to participate in the FSTC program and provide the IRS with a list of participating SGOs.
Participating states for 2027 (as of October 22, 2026)
The following states have elected to participate under Section 25F for 2027:
| Participating states | |
|---|---|
| Alabama Alaska Arkansas Colorado Florida Georgia Idaho Indiana Iowa Kansas Kentucky Louisiana Mississippi Missouri Montana | Nebraska Nevada New Hampshire North Dakota North Carolina Ohio Oklahoma South Carolina South Dakota Tennessee Texas Utah Virginia West Virginia Wyoming |