Indiana

Help Indiana families access the education their children deserve through the Indiana scholarship tax credit. Redirecting your tax dollars provides direct scholarship support for K-12 students.


State tax credit details

Indiana operates a comprehensive tax-credit scholarship program. Donors in Indiana can redirect any amount and receive a 50% state tax credit against their state tax liability (Document 2 = State Rankings).


Applicable federal rules

The federal Section 25F tax credit launches in 2027, allowing for an additional federal tax credit of up to $1,700 (Document 1 = Preview). The federal tax credit is reduced by the state tax credit claimed for the same redirect, preventing a double benefit.


FAQs for families and donors

Who is eligible for scholarships?

Eligible students must be enrolled in K-12 public, private, or religious schools, and their household income cannot exceed 300% of the area median gross income (Document 1 = Preview). Foster children meet the income requirement without verification (Document 1 = Preview).

How are my redirected funds used?

Organizations are required to spend 90% of their total unreduced receipts on student scholarships (Document 1 = Preview).


What is still unknown

Indiana’s federal opt-in status, total state program caps, localized household income limits, application deadlines, and step-by-step state processes are not covered in source materials.