The Federal Scholarship Tax Credit starts January 1, 2027. It is a tax credit for donors, not a scholarship for students.
Help Foster Youth does not administer, award or guarantee scholarships, and this is not tax advice.
Official sources:
The Tennessee Department of Education says Tennessee has opted in. Organizations can fill out a preliminary interest form, and a formal application will be released later this fall. No approved list is posted yet.
For organizations, not students:
Preliminary interest form for organizations is open; the formal application has not been released.
No approved organizations are listed yet.
Last checked 2026-11-11.
The Oklahoma Tax Commission says Oklahoma has opted in. Organizations must apply with Form 80002 by December 15, 2026 to take part for tax year 2027. Approved organizations will be listed on its page; none are listed yet.
For organizations, not students:
Organization applications (Form 80002) are due December 15, 2026.
Oklahoma also runs its own state scholarship organization tax credit. Being part of the Oklahoma program does not by itself make an organization part of the federal program.
No approved organizations are listed yet.
Last checked 2026-11-11.
Governor DeSantis announced on January 28, 2026 that Florida will opt in, and the IRS lists Florida as participating. No official list of approved federal organizations was found.
Florida's Department of Education lists organizations approved for Florida's own state scholarship programs. That is not federal approval for this credit.
No approved organizations are listed yet.
Last checked 2026-11-11.
The IRS lists Georgia as participating. No official Georgia page listing approved federal organizations was found.
Georgia's Department of Revenue runs a separate state tax credit for student scholarship organizations. That is not federal approval for this credit.
No approved organizations are listed yet.
Last checked 2026-11-11.
The IRS lists Texas as participating. No official Texas page listing approved federal organizations was found.
No approved organizations are listed yet.
Last checked 2026-11-11.
From the IRS list of participating states, as of 2026-10-22.
No approved organizations are listed yet in any of these states unless shown above.
A state may still be able to join later. Check the IRS page for the latest list.
Last checked 2026-11-11.
Help Foster Youth does not administer, award or guarantee scholarships, and this is not tax advice.
Ask the scholarship organization and a tax professional before relying on this information.