States must opt in before families living there can receive federal tax credit scholarships. As of mid-November 2026, 30 states have opted in for 2027, according to IRS announcements and public statements by state leaders.
The current count
- Opted in (30): 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, and Wyoming.
- Said they will opt in (2): New Mexico and New York.
- Said they won't opt in (2): Oregon and Wisconsin.
- No clear position: the remaining states and the District of Columbia.
See the interactive state map for each state's status.
What it means for donors
Where you live does not limit your federal credit. Donors in any state can give to a certified Scholarship Granting Organization in a participating state and claim up to $1,700. Opt-in only determines where families can receive scholarships.
How a state opts in
Each year, a participating state submits an election and a list of Scholarship Granting Organizations to the IRS. The IRS maintains the official list of participating states on its website.
General information, not tax advice. Based on the law and proposed regulations, which may change.