
On April 15, 2026, Sen. Mark Kelly (D-Ariz.), introduced S. 4297 to repeal the provisions in the One Big Beautiful Bill Act (OBBBA) that established the federal education tax credit scholarship program, also known as the Education Freedom Tax Credit. The bill, titled the Keep Public Funds in Public Schools Act, has 29 Democratic and…

The Democratic governors of Kansas and Wisconsin both vetoed bills opting their states into the federal school choice tax credit scholarship program. They became the fourth and fifth Democratic governors to veto bills opting in to the program. At least 27 states have officially opted into the program, 23 of which have a Republican trifecta.…

On March 17, 2026, the Kentucky General Assembly voted to override Gov. Andy Beshear's (D) veto of House Bill 1, which requires the secretary of state to annually opt the state into the federal school choice tax credit scholarship program. Gov. Beshear vetoed the bill on March 13, and the Kentucky House voted on March…

On Feb. 5, 2026, the Idaho Supreme Court unanimously upheld the state's private school choice refundable tax credit, rejecting the argument that the program violated the Idaho Constitution and judicial precedent. The petitioners included the Committee to Protect and Preserve the Idaho Constitution, Inc., Mormon Women for Ethical Government, School District No. 281, Latah County,…

As of Jan. 26, 11 states had taken action this month to indicate participation in the federal school choice tax credit program. Twenty-one states in total have indicated participation in the program. Entities designated under each state's law to make elections on behalf of the state regarding federal tax benefits can decide to opt a…

As of Jan. 21, 2026, three states have formally opted into the U.S. school choice tax credit scholarship program. States that have formally opted into the program are those that have submitted Form 15714, Advance Election to Participate Under Section 25F for 2027 to the U.S. Treasury. Virginia became the first state to do so…

On Jan. 5, Iowa Gov. Kim Reynolds (R) announced that the state would participate in the U.S. school choice tax credit scholarship program, which the One Big Beautiful Bill Act (OBBBA) established when President Donald Trump (R) signed the bill into law in July 2025. The announcement makes Iowa the sixth state to indicate participation…
On Nov. 26, the Internal Revenue Service (IRS), a bureau of the U.S. Treasury, issued a notice requesting comments regarding the implementation of the U.S. school choice tax credit scholarship (USTCS) program. The 2025 budget reconciliation bill, called the One Big Beautiful Bill Act (OBBBA), established the program when President Donald Trump (R) signed the…

What's the story? Gov. Josh Stein (D) vetoed House Bill (HB) 87, titled the Educational Choice for Children Act, on Aug. 6. The bill was designed to opt North Carolina into the federal private school choice tax credit program passed as part of the One Big Beautiful Bill Act. The North Carolina General Assembly (NCGA)…

What's the story? President Donald Trump (R) signed the formerly titled One Big Beautiful Bill Act (OBBB) into law on July 4, enacting the first federal private school choice program. Under the program: The tax credit program will apply to donations made starting in 2027. What's the background? The bill passed the U.S. House of…