Does Nebraska take part in the federal credit?

Yes. Opted in September 29, 2025 (Executive Order 25-14, first state to commit). Families here can get scholarships when the program starts on January 1, 2027.

Who decided for Nebraska?

Governor Jim Pillen opted Nebraska in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.

Can people in Nebraska 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.

Does Nebraska have its own scholarship credit?

No. Nebraska doesn't run a scholarship tax credit for individuals, so there's one credit to claim: the federal one.

Which schools can participating students attend?

Scholarships can be used at public, private, or religious K-12 schools. Additionally, schools operated by a federally recognized Tribe or tribal organization qualify.

What are the exact compliance rules for SGOs?

SGOs must operate as certified 501(c)(3) public charities, distribute scholarships to at least 10 students who do not all attend the same school, and spend at least 90% of the donations they receive on student scholarships.

How do donors report their contribution on tax returns?

SGOs will provide each donor with a receipt featuring a unique donor number generated through an IRS-approved method. Taxpayers will report this number on their federal return, allowing the IRS to verify the credit without requiring you to share your Social Security Number with the SGO.

The federal scholarship credit in Nebraska

What it means for families in Nebraska

K-12 students who live in Nebraska 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 Nebraska

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.

Nebraska doesn't have its own scholarship tax credit for individuals, so the federal credit is the one to claim.

Estimate your credit The donor guide

For schools in Nebraska

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.

Nebraska at a glance

Nebraska 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

September 29, 2025
Opted in · Executive Order 25-14, first state to commit: Jim Pillen
Governor: January 1, 2027
The federal credit goes live: $1,700
The most a donor can claim each year: None
State scholarship credit

Official sources

Key dates

Every date in one place

September 29, 2025
Nebraska opted in (Executive Order 25-14, first state to commit)
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

Questions

Questions about Nebraska

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

Does Nebraska take part in the federal credit?
Yes. Opted in September 29, 2025 (Executive Order 25-14, first state to commit). Families here can get scholarships when the program starts on January 1, 2027.
Who decided for Nebraska?
Governor Jim Pillen opted Nebraska in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Can people in Nebraska 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.
Does Nebraska have its own scholarship credit?
No. Nebraska doesn't run a scholarship tax credit for individuals, so there's one credit to claim: the federal one.
Which schools can participating students attend?
Scholarships can be used at public, private, or religious K-12 schools. Additionally, schools operated by a federally recognized Tribe or tribal organization qualify.
What are the exact compliance rules for SGOs?
SGOs must operate as certified 501(c)(3) public charities, distribute scholarships to at least 10 students who do not all attend the same school, and spend at least 90% of the donations they receive on student scholarships.
How do donors report their contribution on tax returns?
SGOs will provide each donor with a receipt featuring a unique donor number generated through an IRS-approved method. Taxpayers will report this number on their federal return, allowing the IRS to verify the credit without requiring you to share your Social Security Number with the SGO.

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 Nebraska?

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