Empower students and help families afford high-quality education by using the Ohio scholarship tax credit. You can redirect a portion of the taxes you already owe to fund K-12 scholarships for eligible students.
State tax credit details
In Ohio, an active and certified state program allows individuals to redirect up to $750, and married couples filing jointly to redirect up to $1,500. You will receive a 100% dollar-for-dollar state tax credit for your redirected funds, and you can make these retroactive redirects through April 15 of the following year.
Applicable federal rules
Starting in January 2027, the federal Section 25F program will allow an additional federal tax credit of up to $1,700 for individual taxpayers (Document 1 = Preview). Please note that the federal tax credit must be reduced by the amount of any state tax credit claimed for the same redirect.
FAQs for families and donors
Who is eligible for scholarships?
Scholarships are available to students eligible to enroll in K-12 public, private, and religious schools whose household income does not exceed 300% of the area median gross income (Document 1 = Preview). Foster children satisfy the income requirement automatically without separate verification (Document 1 = Preview).
How are my redirected funds used?
At least 90% of the organization’s receipts must be spent directly on student scholarships (Document 1 = Preview).
What is still unknown
Total state program caps, whether Ohio has formally opted into the federal Section 25F program, specific localized household income limits, application deadlines, and step-by-step state processes are not covered in the source materials.