Skip to main content

EFTC BEGINS JANUARY 1, 2027

Public School ChoiceSGO AdministratorsPublic School Choice SGO Administrators
State Participation

Where the Education Freedom Tax Credit Stands, State by State

Under Internal Revenue Code Section 25F, a state must elect to participate and identify the Scholarship Granting Organizations eligible to receive qualifying contributions. This directory tracks the status PSC has recorded for each state and links to the information families, donors, and organizations need next.

Start SGO ReadinessHow the Credit Works
What status means

Participation is a sequence, not a single switch

Each status below reflects a different stage of the state-level process. Status can change as states act and as Treasury and IRS guidance is issued.

Step one

Election

A state decides whether to participate for a given year and communicates that election through the process established by federal guidance.
Step two

SGO list

A participating state identifies the Scholarship Granting Organizations eligible to receive qualifying contributions for that year.
Ongoing

Verification

Donors, families, and organizations should confirm current status and listings using official IRS, Treasury, and state sources before acting.
Directory

Search all states and territories

Select a state to view its recorded status, SGO list stage, and next steps.

30 opted in · 1 announced · 2 governor vetoed · 4 declined · 14 no decision yet

Updated 2026-07-27. The program begins January 1, 2027.

The IRS's official published list currently names 30 states — the same 30 counted here. Kentucky completed its election July 22, 2026 and appeared on the IRS list July 27. New York has publicly committed but has not formally filed, so it is counted as announced, not opted in.

States that have opted in (30)

States that have announced they will opt in (1)

States that have not yet decided (14)

States where the governor vetoed an opt-in bill (2)

States that have declined to participate (4)

The Education Freedom Tax Credit creates the opportunity. Scholarship Granting Organizations administer the scholarships. PSC provides the infrastructure that helps those organizations operate.

Join the Waitlist