Scholarship Tax Credits
Does the state have a scholarship tax credit program?
March 2021
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STATE
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Does the state have a tax credit scholarship program?
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Citation
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Program Name
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|---|---|---|---|
| Wyoming | No. | ||
| Wisconsin | No. | ||
| West Virginia | No. | ||
| Washington | No. | ||
| Virginia | Yes. | Va Code. §§ 58.1-439.25 - 439.28 | Education Improvement Scholarships Tax Credits Program |
| Vermont | No. | ||
| Utah | No. | ||
| Texas | No. | ||
| Tennessee | No. | ||
| South Dakota | Yes. | S.D. Codified Laws §§ 13-65-1 - 13-65-12 | Partners in Education Tax Credit Program |
| South Carolina | Yes. | S.C. Code Ann. § 12-6-3790 | Educational Credit for Exceptional Needs Children's Fund |
| Rhode Island | Yes. | 44 R.I. Gen. Laws §§ 62-1 - 62-7 | Tax Credits for Contributions to Scholarship Organizations |
| Pennsylvania | Yes. | 24 Pa. Stat. Ann. §§ 20-2002-B- 2013-B | Opportunity Scholarship Tax Credit Program |
| Yes. | 24 Pa. Stat. Ann. §§ 20-2002-B- 2013-B | Educational Improvement Tax Credit Program | |
| Oregon | No. | ||
| Oklahoma | Yes. | Okla. Stat. Ann. tit. 68, § 2357.206 | Equal Opportunity Education Scholarship |
| Ohio | No. | ||
| North Dakota | No. | ||
| North Carolina | No. | ||
| New York | No. | ||
| New Mexico | No. | ||
| New Jersey | No. | ||
| New Hampshire | Yes. | N.H. Rev. Stat. Ann. §§ 77-G:1-10 | Education Tax Credit Program |
| Nevada | Yes. | Nev. Rev. Stat. Ann. §§ 388D.250-280 Nev. Rev. Stat. Ann. § 363A.139 Nev. Rev. Stat. Ann. § 363B.119 |
Nevada Educational Choice Scholarship Program |
| Nebraska | No. | ||
| Montana | Yes. | Mont. Code Ann. §§ 15-30-3101-3114 | Tax Credits for Contributions to Student Scholarship Organizations |
| Missouri | No. | ||
| Mississippi | No. | ||
| Minnesota | No. | ||
| Michigan | No. | ||
| Massachusetts | No. | ||
| Maryland | No. | ||
| Maine | No. | ||
| Louisiana | Yes. | La. Stat. Ann. § 47:6301 | Tuition Donation Rebate Program |
| Kentucky | Yes | House Bill 563 (2021) | Education Opportunity Account Program |
| Kansas | Yes. | Kan. Stat. Ann. §§ 72-4351-4357 | Tax Credit for Low Income Students Scholarship Program |
| Iowa | Yes. | Iowa Code Ann. §422.11S | School Tuition Organization Tax Credit |
| Indiana | Yes. | Ind. Code Ann. §§ 6-3.1-30.5 - 6-3.1-30.5-15 Ind. Code Ann. § 20-51-1-5 |
School Scholarship Tax Credit |
| Illinois | Yes. | 35 Ill. Comp. Stat. Ann. 40 | Invest in Kids |
| Idaho | No. | ||
| Hawaii | No. | ||
| Georgia | Yes. | Ga. Code Ann. § 20-2A-1 Ga. Code Ann. § 48-7-29.16 |
Georgia Tax Credit Program |
| Florida | Yes. | Fla. Stat. Ann. § 1002.395 | Florida Tax Credit Scholarship Program |
| Yes. | Fla. Stat. Ann. § 1002.40 | The Hope Scholarship Program | |
| District of Columbia | No. | ||
| Delaware | No. | ||
| Connecticut | No. | ||
| Colorado | No. | ||
| California | No. | ||
| Arkansas | No. | ||
| Arizona | Yes. | Ariz. Rev. Stat. Ann. § 43-1089.03 Ariz. Rev. Stat. Ann. § 43-1183 Ariz. Rev. Stat. Ann. § 43-1504 |
Credit for Contributions to School Tuition Organization |
| Yes. | Ariz. Rev. Stat. Ann. § 15-891 Ariz. Rev. Stat. Ann. § 43-1184 Ariz. Rev. Stat. Ann. § 43-1505 |
Credit for Contributions to School Tuition Organization; displaced students; students with disabilities | |
| Yes. | Ariz. Rev. Stat. Ann. § 20-224.06 Ariz. Rev. Stat. Ann. § 43-1183 Ariz. Rev. Stat. Ann. § 43-1504 |
Premium tax credit for contributions to school tuition organization; low-income scholarships | |
| Alaska | No. | ||
| Alabama | Yes. | Ala. Code §§ 16-6D-1-9 | Educational Scholarship |