The credit is federal. Scholarships are local.
Donors in any state can donate and claim the credit. Scholarships reach students in the states that take part. Here's where every state stands.
Where things stand
31 states say they'll take part.
As of October 1, 2026, 30 states have opted in to the federal credit. One more has announced it will. 2 governors have vetoed an opt-in, 4 states have declined and 14 haven't decided. The program starts January 1, 2027.
The IRS's published list names the same 30 states counted here, and Treasury's release of October 1, 2026 confirmed the count. Kentucky, the last to join by legislative override, filed on July 22, 2026 and was on the IRS list by July 27. New York has said it will join but hasn't filed, so it's counted as announced.
Every state
All 50 states and DC
States with an arrow have a guide.
Opted in
30
These states are on the IRS list. Each year the governor sends Treasury a list of qualifying SGOs, and families can get scholarships once the program starts on January 1, 2027.
- AlabamaGov. Kay Ivey
- AlaskaGov. Mike Dunleavy
- ArkansasGov. Sarah Huckabee Sanders · Opted in January 16, 2026
- ColoradoGov. Jared Polis · Opted in December 5, 2025
- FloridaGov. Ron DeSantis · Opted in January 28, 2026
- GeorgiaGov. Brian Kemp
- IdahoGov. Brad Little · Opted in January 20, 2026
- IndianaGov. Mike Braun · Opted in January 22, 2026
- IowaGov. Kim Reynolds · Opted in January 5, 2026
- KansasGov. Laura Kelly (vetoed the opt-in) · Opted in by legislative override April 9, 2026
- KentuckyGov. Andy Beshear (vetoed the opt-in) · Opted in by legislative override March 17, 2026
- LouisianaGov. Jeff Landry · Opted in December 17, 2025
- MississippiGov. Tate Reeves · Opted in January 19, 2026
- MissouriGov. Mike Kehoe
- MontanaGov. Greg Gianforte · Opted in January 21, 2026
- NebraskaGov. Jim Pillen · Opted in September 29, 2025
- NevadaGov. Joe Lombardo
- New HampshireGov. Kelly Ayotte · Opted in January 29, 2026
- North CarolinaGov. Josh Stein (vetoed the opt-in) · Opted in by legislative override June 3, 2026
- North DakotaGov. Kelly Armstrong · Opted in January 26, 2026
- OhioGov. Mike DeWine
- OklahomaGov. Kevin Stitt · Opted in by statute April 20, 2026
- South CarolinaGov. Henry McMaster
- South DakotaGov. Larry Rhoden · Opted in November 14, 2025
- TennesseeGov. Bill Lee · Opted in by statute May 5, 2026
- TexasGov. Greg Abbott · Opted in December 10, 2025
- UtahGov. Spencer Cox
- VirginiaGov. Abigail Spanberger (inherited it) · Opted in by Gov. Glenn Youngkin January 1, 2026
- West VirginiaGov. Patrick Morrisey
- WyomingGov. Mark Gordon
Announced
1
The governor has said the state will take part but hasn't filed yet. Expect the filing before January 1, 2027.
- New YorkGov. Kathy Hochul · Announced May 8, 2026, not yet filed
No decision yet
14
No decision yet. The program starts January 1, 2027, so there isn't much time left.
- CaliforniaGov. Gavin Newsom
- ConnecticutGov. Ned Lamont
- DelawareGov. Matt Meyer
- District of ColumbiaMayor Muriel Bowser
- IllinoisGov. JB Pritzker
- MaineGov. Janet Mills
- MarylandGov. Wes Moore
- MassachusettsGov. Maura Healey
- MichiganGov. Gretchen Whitmer
- New JerseyGov. Mikie Sherrill
- PennsylvaniaGov. Josh Shapiro
- Rhode IslandGov. Dan McKee
- VermontGov. Phil Scott
- WashingtonGov. Bob Ferguson
Governor vetoed
2
The legislature passed an opt-in and the governor vetoed it. Families here can't get scholarships unless the veto is overridden or the governor changes course.
- ArizonaGov. Katie Hobbs · Vetoed April 14, 2026
- WisconsinGov. Tony Evers · Vetoed March 30, 2026
Declined
4
The governor has said the state won't take part. Families here can't get scholarships unless that changes.
- HawaiiGov. Josh Green
- MinnesotaGov. Tim Walz · Declined March 24, 2026
- New MexicoGov. Michelle Lujan Grisham · Declined January 27, 2026
- OregonGov. Tina Kotek · Declined August 14, 2025
Is your state not taking part yet?
You can still donate to CEN SGO and claim the credit. Your donation funds scholarships in the states that take part. If you're a parent, recommend your school and we'll tell you if a school near you joins. If your state hasn't joined, scholarships aren't available to families there yet.
