30 states have opted in

The IRS updated its list of participating states on September 14, 2026. Thirty states have now made the advance election for 2027. That means families in those states can get scholarships once the program starts on January 1, 2027. (Source: IRS FSTC program page)

The 30 are Alabama, Alaska, Arkansas, Colorado, Florida, Georgia, Idaho, Indiana, Iowa, Kansas, Kentucky, Louisiana, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, West Virginia and Wyoming.

Where the other states stand

New York said on May 8, 2026 that it will take part, but it hasn't filed yet. Two governors vetoed opt-in bills: Tony Evers in Wisconsin on March 30 and Katie Hobbs in Arizona on April 14. Four states have said no: Hawaii, Minnesota, New Mexico and Oregon. Thirteen states and the District of Columbia haven't decided.

Three states got in by override

In Kansas, Kentucky and North Carolina, the governor vetoed the opt-in and the legislature overrode the veto. Kentucky's override came on March 17, Kansas's on April 9 and North Carolina's on June 3. All three are on the IRS list. Tennessee took a different route and opted in by statute on May 5.

What it means for CEN SGO

CEN SGO serves Christian schools in every state that takes part. Each state on the list is one where CEN can award scholarships once that state sends Treasury its list of qualifying organizations.

What the list does and doesn't settle

The advance election is the first of two steps. Each state still has to send Treasury its list of qualifying scholarship granting organizations. A state that elects but never sends a list has no qualifying organizations for 2027. Treasury will say how and when the lists are due. (Source: Rev. Proc. 2026-6, §3.02)

A state's choice also lasts one calendar year. A state that's out for 2027 can join for a later year. A state that's in has to send a fresh list each year. (Source: §25F(c)(1), (g)(1))

Donors aren't limited by where they live

The credit is federal. You can donate from any state, including one that hasn't opted in, and claim up to $1,700 on your federal return. What matters is where the scholarship goes. A donation earns the credit only if the organization uses it for students in a state that has listed it. (Source: §25F(a), (c)(3))

What it means for families

If you live in one of the 30 states, check two things. First, that your child's school partners with CEN. Second, that your household income for the year before you apply is at or below 300% of your area's median income. That limit covers most working families. Scholarships can pay for tuition, fees, books, uniforms, transport, tutoring and more, and they aren't taxable income. (Source: §25F(c)(2), §139K, §530(b)(3)(A))

What it means for schools

A Christian school in a listed state can partner with CEN so its families can apply once the program starts. Schools in states that haven't joined can still get ready, since a state can opt in for a later year. CEN partner schools plan to run pledge campaigns in the last months of 2026.

What happens next

Treasury has said it will publish proposed rules by the end of September 2026. State certification windows for scholarship organizations are expected to open this fall, state by state. Donations for the credit start on January 1, 2027. December 31, 2027 is the last day to donate for the 2027 return. The IRS claim form is expected in early 2028, when 2027 returns are filed.