States can start filing

The window opened on January 1, 2026. From today, a state can join the federal credit for 2027 by filing Form 15714, the advance election, with the IRS. (Source: Rev. Proc. 2026-6, §4.01, §5)

Who files

The law gives the decision to the governor, or to another official or agency that state law designates for federal tax elections. That's why the news in each state will come from the governor's office, or from the legislature where it has passed a law on the question. (Source: §25F(g)(1)(B))

What the filing does

The election tells the IRS, and the organizations in that state, that the state is taking part. Treasury built it so organizations get time to prepare before the program starts in 2027. The IRS will confirm receipt of each state's filing. (Source: Rev. Proc. 2026-6, §1, §4.01)

The IRS set strict terms. Form 15714 is the only way to make the advance election. An altered form won't be accepted. A list of organizations attached to the form won't be processed. Once a state has filed, the only further filing the IRS will take for 2027 is its list. (Source: Rev. Proc. 2026-6, §4.01 to §4.03)

Step two: the list

Filing the election isn't the end. Each state must also send Treasury a list of the scholarship granting organizations in the state that meet the federal rules. The list has to include a certification that whoever sends it has the authority to do so. For 2027, the law asks for the list as early as practicable. In later years it's due by January 1. (Source: §25F(g)(1)(A), (g)(2))

A state that files the election but never sends its list ends up with no qualifying organizations for 2027. Treasury will publish guidance on how and when the lists are due. (Source: Rev. Proc. 2026-6, §3.02)

What this means for you

Families and schools should watch their own state. A scholarship can only reach a student in a state that has opted in and listed the organization. Donors don't need to wait for their own state. They can donate from anywhere once the program starts on January 1, 2027. (Source: §25F(c)(3))

How we got here

Congress created the credit on July 4, 2025. In November 2025, Treasury's Notice 2025-70 floated letting states opt in early, before they send their list, so organizations had time to prepare. Revenue Procedure 2026-6, issued December 12, 2025, made that real and set today as the first day to file. The IRS expects up to 51 filers, one for each state and the District of Columbia. (Source: Notice 2025-70, §3.02, Rev. Proc. 2026-6, §6)

For schools

A school can't opt its state in. It can get ready. A Christian school that partners with CEN will be able to tell its families about scholarships as soon as its state is in and has listed CEN. If your state is slow to decide, you can tell your families where things stand and point them to the States page.

What happens next

Governors will decide over the coming months, and each filing will appear on the IRS's list of participating states. Treasury has promised guidance on how states send their lists. Donations for the credit start on January 1, 2027.