Who decided for Louisiana?

Governor Jeff Landry opted Louisiana in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.

Can people in Louisiana donate and claim the credit?

Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.

January 1, 2027. Donations made on or after that date count toward the credit.

Who is eligible for these scholarships?

Federal scholarships are available to K-12 students whose household income does not exceed 300% of the area median gross income. Foster children qualify automatically without separate income verification. Louisiana scholarships are available to K-12 students whose household income does not exceed 250% of the federal poverty line and who are either enrolling in kindergarten for the first time or, in the previous year, were enrolled in public school or received an SGO scholarship.

What educational expenses are covered?

The program covers standard K-12 expenses, including tuition, school fees, books, and supplies. It also covers supplementary services such as academic tutoring and special needs therapy.

Can SGOs operate in multiple states?

Yes, SGOs can operate across state lines. However, a multistate SGO must be officially authorized to do business in Louisiana and must maintain a separate, Louisiana-specific segregated account to track local contributions.

The federal scholarship credit in Louisiana

What it means for families in Louisiana

K-12 students who live in Louisiana can get a federal scholarship toward tuition and fees once the program starts. Household income has to be at or below 300% of your area's median, and foster children qualify automatically.

Scholarships are paid to a partner school, so the first step is finding out whether your child's school takes part. If it doesn't yet, recommend it and we'll reach out.

Check eligibility How to apply

What it means for donors in Louisiana

Any US taxpayer can donate and claim up to $1,700 against federal income tax, dollar for dollar, starting January 1, 2027. When you donate to CEN SGO, you choose the partner school your donation supports.

Louisiana also has its own scholarship tax credit. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.

Estimate your credit The donor guide

For schools in Louisiana

Families only get scholarships through a partner school, so schools come first. Registering with CEN SGO costs nothing. It's one agreement, and CEN handles donor receipts, income checks, awards, payments and reporting.

Schools that register before donations open on January 1, 2027 can run a pledge campaign with their parents first.

Louisiana at a glance

Louisiana has opted in to the federal Education Freedom Tax Credit, so families here can get scholarships when the program starts on January 1, 2027.

See where every state stands

December 17, 2025
Opted in to the federal credit: Jeff Landry
Governor: January 1, 2027
The federal credit goes live: $1,700
The most a donor can claim each year: credit for up to 100% of your contribution
State scholarship credit

Official sources

Key dates

Every date in one place

December 17, 2025
Louisiana opted in
October 1, 2026
Treasury publishes its proposed and temporary regulations
January 1, 2027
The first day a donation earns the federal credit
Next
February 15, 2027
States submit their lists of scholarship granting organizations to the IRS
December 31, 2027
The last day to donate for the 2027 return
Early 2028
IRS Form 8525 comes out and 2027 returns are filed

State credit

Louisiana's own scholarship credit

In Louisiana, you can receive a state tax credit for up to 100% of your contribution. This credit applies to all donated funds that are directly used for student scholarships. To ensure maximum funding reaches the classroom, Louisiana state law mandates that at least 95% of donations must be spent on scholarships.

Two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.

Questions

Questions about Louisiana

Short answers for families and donors in Louisiana. Every other question is on the FAQ page.

Does Louisiana take part in the federal credit?
Yes. Opted in December 17, 2025. Families here can get scholarships when the program starts on January 1, 2027.
Who decided for Louisiana?
Governor Jeff Landry opted Louisiana in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Can people in Louisiana donate and claim the credit?
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
When does it start?
January 1, 2027. Donations made on or after that date count toward the credit.
Can I claim a state credit too?
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.
Who is eligible for these scholarships?
Federal scholarships are available to K-12 students whose household income does not exceed 300% of the area median gross income. Foster children qualify automatically without separate income verification. Louisiana scholarships are available to K-12 students whose household income does not exceed 250% of the federal poverty line and who are either enrolling in kindergarten for the first time or, in the previous year, were enrolled in public school or received an SGO scholarship.
What educational expenses are covered?
The program covers standard K-12 expenses, including tuition, school fees, books, and supplies. It also covers supplementary services such as academic tutoring and special needs therapy.
Can SGOs operate in multiple states?
Yes, SGOs can operate across state lines. However, a multistate SGO must be officially authorized to do business in Louisiana and must maintain a separate, Louisiana-specific segregated account to track local contributions.

Keep reading

Guides for families and donors

Other states that have opted in

Families in every opted-in state can get scholarships when the program starts. Each state has its own page.

All 50 states and DC

Is your child's school in Louisiana?

Recommend it and we'll reach out to the school about taking part. It takes a minute.