Federal scholarship tax credit status by state
Check whether your state has made an advance election for the federal scholarship tax credit. Each guide separates that election from organization approval and annual IRS listing. The program begins January 1, 2027; an advance election alone does not make an SGO eligible for qualifying gifts.
By Rich Sedmak · Clarity
Sources checked October 19, 2026 · Editorial policy review pending · IRS roster dated September 14, 2026
Talk with ClarityUnderstand the status before taking the next step
The IRS’s September 14, 2026 roster records 30 advance elections for 2027. The remaining editorial groups reflect one reported intention, two veto histories, four reported declines and 14 other jurisdictions without a verified election. Reported positions and later developments require confirmation; none of these categories establishes an approved SGO list.
A public announcement, an advance election and a completed qualifying scholarship organization list are separate steps. Treasury’s temporary regulations specify a December 1, 2026 effective date and a February 15, 2027 deadline for completing a 2027 advance election with the state list. Review the applicable dates before relying on the rules. Proposed regulations are not final.
Advance-election states: Alabama, Alaska, Arkansas, Colorado, Florida, Georgia, Idaho, Indiana, Iowa, Kansas, Kentucky, Louisiana, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, West Virginia, Wyoming
How to read this directory: advance elections are checked against the dated IRS roster. State guides identify primary evidence, source-reported positions and unverified implementation details separately. A missing verified election is not proof of a permanent refusal, and no scholarship award is guaranteed.
Explore your state
Select a state on the map or use the complete directory below to open its Clarity guide. Each guide distinguishes the election, organization approval and annual IRS listing.
Status is also available in each map link’s accessible name.
District of Columbia — election not verifiedShare a dated reference
Share the context along with the count. The Clarity state guides distinguish IRS election evidence, reported state positions and implementation details that still require confirmation.
Dated summary
As of the IRS roster dated September 14, 2026, 30 states had made advance elections for 2027. The other groups describe reported positions or legislative history; they do not establish completed elections or eligible SGO lists.
Copy dated summaryCitation
Clarity. Education Freedom Tax Credit by state. Sources checked October 19, 2026; editorial policy review pending. IRS roster September 14, 2026; state-source reporting checked October 19, 2026. https://eftc.clarityschools.com/education-freedom-tax-credit/states
Copy citationStates with an advance election (30)
These states appear on the IRS advance-election roster for 2027. Confirm the applicable organization list and requirements before giving or applying for a scholarship.
AL
Alabama
Governor Kay Ivey
Advance election made
Read the Clarity state guide
AK
Alaska
Governor Mike Dunleavy
Advance election made
Read the Clarity state guide
AR
Arkansas
Governor Sarah Huckabee Sanders
Advance election made
Participation announcement reported · 2026-01-16
Read the Clarity state guide
CO
Colorado
Governor Jared Polis
Advance election made
Participation decision reported · 2025-12-05
Read the Clarity state guide
FL
Florida
Governor Ron DeSantis
Advance election made
Participation announcement reported · 2026-01-28
Read the Clarity state guide
GA
Georgia
Governor Brian Kemp
Advance election made
Read the Clarity state guide
ID
Idaho
Governor Brad Little
Advance election made
Read the Clarity state guide
IN
Indiana
Governor Mike Braun
Advance election made
Participation announcement reported · 2026-01-22
Read the Clarity state guide
IA
Iowa
Governor Kim Reynolds
Advance election made
Participation announcement reported · 2026-01-05
Read the Clarity state guide
KS
Kansas
Governor Laura Kelly
Advance election made
Veto override reported · 2026-04-13
Read the Clarity state guide
KY
Kentucky
Governor Andy Beshear
Advance election made
Veto override completed · 2026-03-17
Read the Clarity state guide
LA
Louisiana
Governor Jeff Landry
Advance election made
Participation decision reported · 2025-12-17
Read the Clarity state guide
MS
Mississippi
Governor Tate Reeves
Advance election made
Read the Clarity state guide
MO
Missouri
Governor Mike Kehoe
Advance election made
Read the Clarity state guide
MT
Montana
Governor Greg Gianforte
Advance election made
Read the Clarity state guide
NE
Nebraska
Governor Jim Pillen
Advance election made
Executive order reported · 2025-09-29
Read the Clarity state guide
NV
Nevada
Governor Joe Lombardo
Advance election made
Read the Clarity state guide
NH
New Hampshire
Governor Kelly Ayotte
Advance election made
Participation announcement reported · 2026-01-29
Read the Clarity state guide
NC
North Carolina
Governor Josh Stein
Advance election made
Veto override completed · 2026-06-03
Read the Clarity state guide
ND
North Dakota
Governor Kelly Armstrong
Advance election made
Participation announcement reported · 2026-01-26
Read the Clarity state guide
OH
Ohio
Governor Mike DeWine
Advance election made
Read the Clarity state guide
OK
Oklahoma
Governor Kevin Stitt
Advance election made
Read the Clarity state guide
SC
South Carolina
Governor Henry McMaster
Advance election made
Read the Clarity state guide
SD
South Dakota
Governor Larry Rhoden
Advance election made
Read the Clarity state guide
TN
Tennessee
Governor Bill Lee
Advance election made
Enabling law enactment reported · 2026-05-05
Read the Clarity state guide
TX
Texas
Governor Greg Abbott
Advance election made
Intent to participate announced · 2025-12-10
Read the Clarity state guide ↗
UT
Utah
Governor Spencer Cox
Advance election made
Read the Clarity state guide
VA
Virginia
Governor Abigail Spanberger
Advance election made
Election effective date reported · 2026-01-01
Read the Clarity state guide
WV
West Virginia
Governor Patrick Morrisey
Advance election made
Read the Clarity state guide
WY
Wyoming
Governor Mark Gordon
Advance election made
Read the Clarity state guide
States with announced plans (1)
An announcement expresses intent. It does not establish a completed federal election. Confirm the latest state and IRS updates.
Other jurisdictions without a verified advance election (14)
No advance election was verified for these jurisdictions in the cited IRS roster and review. That does not establish whether officials have made other decisions.
CA
California
Governor Gavin Newsom
No advance election verified
Read the Clarity state guide
CT
Connecticut
Governor Ned Lamont
No advance election verified
Read the Clarity state guide
DE
Delaware
Governor Matt Meyer
No advance election verified
Read the Clarity state guide
DC
District of Columbia
Mayor Muriel Bowser
No advance election verified
Read the Clarity state guide
IL
Illinois
Governor JB Pritzker
No advance election verified
Read the Clarity state guide
ME
Maine
Governor Janet Mills
No advance election verified
Read the Clarity state guide
MD
Maryland
Governor Wes Moore
No advance election verified
Read the Clarity state guide
MA
Massachusetts
Governor Maura Healey
No advance election verified
Read the Clarity state guide
MI
Michigan
Governor Gretchen Whitmer
No advance election verified
Read the Clarity state guide
NJ
New Jersey
Governor Mikie Sherrill
No advance election verified
Read the Clarity state guide
PA
Pennsylvania
Governor Josh Shapiro
No advance election verified
Read the Clarity state guide
RI
Rhode Island
Governor Dan McKee
No advance election verified
Read the Clarity state guide
VT
Vermont
Governor Phil Scott
No advance election verified
Read the Clarity state guide
WA
Washington
Governor Bob Ferguson
No advance election verified
Read the Clarity state guide
States with a vetoed participation bill (2)
The source records vetoed participation bills here. A reversal or override could change the position; check current official sources.
States reported as declining participation (4)
The source records decisions against participation. A later decision or year may differ; check current official guidance.
HI
Hawaii
Governor Josh Green
Declined — source reported
Read the Clarity state guide
MN
Minnesota
Governor Tim Walz
Declined — source reported
Declined · 2026-03-24
Read the Clarity state guide
NM
New Mexico
Governor Michelle Lujan Grisham
Declined — source reported
Earlier decline and later reconsideration reported
Read the Clarity state guide
OR
Oregon
Governor Tina Kotek
Declined — source reported
Decline reaffirmed June 2026 — source reported
Read the Clarity state guide
Check the latest state and IRS sources
Visit the linked state guide to understand the recorded position and its sources. Use official state and IRS updates to confirm what applies to your family, school or organization. Participation can change, and a donation does not reserve a scholarship for a particular student.
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Educational information only. Confirm official guidance and seek qualified advice for your circumstances.