Which States opted in to the Education Freedom Tax Credit

Map of participating States

Opted in for 2027 (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, Wyoming.

Every State’s status

Status from the IRS participating-States list as of September 14, 2026. Notes summarize State sources and news reports and can change quickly; check with the State before relying on them.

How a State opts in

1. It elects in, one year at a time. The governor or a designated agency files Form 15714 with the IRS. For 2027 the deadline is January 1, 2027.
2. It lists its SGOs. The election only takes effect once the State submits its list of qualifying SGOs, due February 15, 2027 for the first year.
3. It can’t add its own SGO rules. Under the proposed regulations, a State may not hold SGOs to requirements stricter than the federal ones.

Each election covers one calendar year, so a State’s status can change from year to year.

What it means for donors and SGOs

A donor can claim the EFTC wherever they live in the US, as long as they give to an SGO on a participating State’s list. The gift then has to fund scholarships for students in that State. For SGOs, being in a participating State is not enough on its own: the SGO has to be on that State’s list for the year. Our guide to starting an SGO covers the steps.