Short updates on the federal scholarship credit — where it stands, which states have joined, and what each step means for families, schools and donors.

October 2026
October 23

South Dakota opens its §25F SGO application: a Department of Education form, due before December 15

The South Dakota Department of Education began taking applications on October 23, 2026 from scholarship granting organizations that want to be on the state's 2027 federal §25F list. Organizations apply online, email five documents including a list of the schools they'll support, and must apply before December 15. The state plans to have its list available in early 2027.

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October 22

IRS opens the FSTC State Portal, where states file their §25F election and SGO list

On October 22, 2026, the IRS put up its FSTC State Portal, where a state's designated officials make the §25F election and submit the annual SGO list, and moved its list of participating states to a new page. That list still names 30 states. The SGO portal and Form 8525 aren't out yet.

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October 22

Healey, Newsom, Lamont, Whitmer and Sherrill send Treasury their §25F questions before deciding on 2027

Five governors who haven't decided on the federal Education Freedom Tax Credit wrote to Treasury Secretary Scott Bessent on October 22, 2026, asking for written answers in time to decide on 2027. Nearly every question is about how a participating state would run the program, starting with which expenses public school students could use scholarships for.

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October 21

Pasco County's school board signs a three-year §25F deal with Step Up For Students, and Pinellas may be next

The Pasco County school board voted unanimously on October 20 to join Step Up For Students' federal scholarship program for three years, starting with about five schools. Pinellas County's superintendent has recommended the same, and Step Up says Miami-Dade, Orange, Indian River and Santa Rosa counties are looking at contracts too.

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October 21

Bowling Green schools plan §25F scholarships for dual-credit and AP costs as Kentucky's SGO filings reach 17

Bowling Green Independent Schools told a Kentucky legislative commission on October 21 that it intends to partner with the Kentucky Education Fund and start taking donations in January 2027, first for dual-credit tuition and AP exam fees. East Bernstadt's board voted to join two days earlier, and the Secretary of State's office says 17 organizations have now filed SGO declarations, up from eight in September.

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October 20

Alaska's school administrators have applied to run a public-school SGO, and Anchorage wants the school boards to start one too

The Alaska Council of School Administrators has applied to put RISE, a new nonprofit led by former Juneau superintendent Frank Hauser, on Alaska's §25F scholarship list to fund public school students. The Anchorage School Board has asked the statewide school boards association to set up one of its own.

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Earlier updates

More from the credit’s rollout

Oct 20, 2026

Indiana opens its §25F SGO application: one Department of Education form for the state and federal programs, approval by December 31

The Indiana Department of Education now takes one online application for Indiana's own SGO program, the state's federal §25F list, or both. An organization must have applied and been approved by December 31, 2026 to be on Indiana's 2027 federal list, and a 2026 state law has the department send that list to Treasury by January 1.

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Oct 19, 2026

Colorado opens its §25F SGO application: an online portal and a November 30 deadline

The Colorado Department of Revenue is taking applications for the state's 2027 list of scholarship granting organizations through a new online portal (Form DR 1998). Applications are due November 30, 2026, and the Department says it will send Colorado's list to the IRS by January 1, 2027.

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Oct 16, 2026

Oklahoma opens its §25F SGO application: one Tax Commission form for the state and federal lists, due December 15

The Oklahoma Tax Commission has revised Form 80002 so a scholarship granting organization can apply for Oklahoma's own SGO program, the state's 2027 federal §25F list, or both. The signed paper application and the federal documents are due December 15, 2026, and Oklahoma's list goes to the IRS by February 15, 2027.

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Oct 15, 2026

OMB approves the §25F paperwork: state SGO lists, SGO portal registration and donor reports are cleared

On October 15, 2026, the White House Office of Management and Budget approved the state and SGO filings in Treasury's temporary §25F regulations under OMB control number 1545-2335, from state registration and SGO lists to donor acknowledgments and the annual donor report. The emergency approval runs through April 30, 2027.

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Oct 13, 2026

South Carolina opens its §25F SGO applications: McMaster's order sends them to the Department of Revenue

Gov. Henry McMaster's Executive Order 2026-23, signed October 13, 2026, has the South Carolina Department of Revenue create and receive applications from scholarship granting organizations for the 2027 tax year. Organizations can apply now by emailing SGOapplication@dor.sc.gov, and the department must send the governor's office its list of complete applicants by February 1, 2027.

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Oct 12, 2026

Wyoming opens its §25F SGO applications: apply by December 1 to be on the 2027 list

On October 12, 2026, the Wyoming Department of Education began taking applications for the state's list of scholarship granting organizations under the federal Education Freedom Tax Credit. The department reviews them on a rolling basis, the Governor's office gives final approval, and organizations must apply by December 1, 2026 to be approved for 2027.

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Oct 12, 2026

Chesapeake’s school board backs §25F 7-2: “I want Virginia dollars in Virginia”

On October 12, 2026, the Chesapeake School Board in Virginia voted 7-2 to support the federal Education Freedom Tax Credit instead of adopting a teachers' union resolution that asked Gov. Abigail Spanberger to opt Virginia out. The board chair's reason: if Virginia sits out, Virginians can still give, and the scholarships go to students in other states.

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Oct 12, 2026

Moore County's school board approves its own SGO foundation to raise §25F scholarships for North Carolina public school students

On October 12, the Moore County Board of Education in North Carolina approved setting up two foundations, one of them a scholarship granting organization built to collect §25F donations for the district's students. The committee behind it proposed a $20 million annual fundraising goal and is counting on the federal credit to reach it.

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Oct 9, 2026

New York is in: Hochul says the state will join the §25F scholarship credit for 2027

On October 9, 2026, New York Gov. Kathy Hochul said the state will participate in the federal scholarship tax credit under §25F, pointing to commitments from business leaders to support public school students. New York still has to file its advance election by January 1, 2027 and send the IRS its list of scholarship granting organizations by February 15.

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Oct 7, 2026

Columbus County educators formed an SGO so North Carolina's §25F scholarships reach their own public school students

Four Columbus County Schools educators, including the district's chief academic officer and a former superintendent, formed the Columbus County Educational Opportunity Foundation and want North Carolina to list it as a §25F scholarship granting organization. Superintendent Eddie Beck calls it "a potential partner" for the rural district's 5,200 students.

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Oct 7, 2026

Tennessee opens a preliminary interest form for its §25F SGO list, with the formal application due later this fall

On October 7, 2026, the Tennessee Department of Education began taking preliminary interest forms from organizations that want to be on the state's list of scholarship granting organizations under §25F. A formal application follows later this fall, and the list has to reach the IRS by February 15, 2027 for any organization to qualify in Tennessee for 2027.

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Oct 7, 2026

Idaho opens its §25F SGO application, and its assurances letter goes beyond the federal rules

On October 7, 2026, the Idaho Department of Education posted an online application for the state's list of scholarship granting organizations under the federal Education Freedom Tax Credit, plus an assurances letter every applicant signs. Some of the assurances, including a 10% cap on administrative costs and donor designation of a school, are not in §25F. Idaho law has the department submit its list by January 1.

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Oct 6, 2026

Ferguson is waiting for final §25F rules. Treasury says those may not come until 2028, and Washington's 2027 deadline is January 1

Gov. Bob Ferguson's office said in September he would not decide on the federal scholarship tax credit until the final rules are available. Treasury's October 1 rules are proposed and temporary, final regulations are not expected before 2028, and a state that wants in for 2027 must file its election by January 1, 2027.

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Oct 6, 2026

Lamont says Connecticut will decide on §25F “within a month or so,” well ahead of the January 1 deadline

Gov. Ned Lamont told reporters on October 6 that he is asking federal officials for clarification on the Education Freedom Tax Credit this week and expects an answer “within a month or so.” That puts Connecticut's decision in early November, inside the window to elect in for 2027.

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