Scholarship Tax Credits
Student eligibility requirement: Previous public school attendance
March 2021
|
STATE
|
Program Name
|
Student eligibility requirement: Previous public school attendance
|
|---|---|---|
| Virginia | Education Improvement Scholarships Tax Credits Program | Yes. However, this does not apply to students enrolling in kindergarten or first grade. |
| South Dakota | Partners in Education Tax Credit Program | Yes, unless the student is starting a K-12 school in South Dakota for the first time or is entering kindergarten, first, or ninth grade. |
| South Carolina | Educational Credit for Exceptional Needs Children's Fund | No. |
| Rhode Island | Tax Credits for Contributions to Scholarship Organizations | No. |
| Pennsylvania | Opportunity Scholarship Tax Credit Program | No. |
| Educational Improvement Tax Credit Program | No. | |
| Oklahoma | Equal Opportunity Education Scholarship | Yes. Students must have attended or been eligible to attend a North Carolina public school in the preceding school year. |
| New Hampshire | Education Tax Credit Program | Yes. Students entering kindergarten or first grade, or that participated in the program the previous year are exempt from this requirement. |
| Nevada | Nevada Educational Choice Scholarship Program | No. |
| Montana | Tax Credits for Contributions to Student Scholarship Organizations | No. |
| Louisiana | Tuition Donation Rebate Program | Yes. Students who are entering kindergarten or received a scholarship from a school tuition organization in the previous year are exempt from this requirement. |
| Kentucky | Education Opportunity Account Program | No. |
| Kansas | Tax Credit for Low Income Students Scholarship Program | Yes. |
| Iowa | School Tuition Organization Tax Credit | No. |
| Indiana | School Scholarship Tax Credit | No. |
| Illinois | Invest in Kids | No |
| Georgia | Georgia Tax Credit Program | No. |
| Florida | The Hope Scholarship Program | Yes. Students must be enrolled in a public school in the prior year. |
| Florida Tax Credit Scholarship Program | No. | |
| Arizona | Credit for Contributions to School Tuition Organization | No. However, at least 90% of those contributions to provide educational scholarships or tuition grants must be used for students who attended a public school for 90 days in the previous fiscal year or one full semester or meets other criteria. |
| Credit for Contributions to School Tuition Organization; displaced students; students with disabilities | No. | |
| Premium tax credit for contributions to school tuition organization; low-income scholarships | - Attended a governmental primary or secondary school as a full-time student OR - Attended a preschool program that offers services to students with disabilities at a governmental school for at least ninety days of the prior fiscal year or one full semester and transferred from a governmental school to a qualified school. |
|
| Alabama | Educational Scholarship | No. However, a student must be eligible to attend a public school in the preceding semester or is starting school in Alabama for the first time |