Twenty-seven states have elected to take part in the federal scholarship tax credit program that was part of last year’s GOP tax-and-spending law, the IRS said in a statement Monday.
To claim the credit of up to $1,700, taxpayers must contribute to a scholarship-granting program located in a state that elects to participate in the federal plan and submits a list of qualified groups. Taxpayers can claim the credit for qualified contributions to groups providing scholarships for qualified elementary and secondary education expenses.
As of early 2026, those states that have formally opted into the program were Alabama, Alaska, Arkansas, ...