Alabama
Opted In
= Opt-in decision may be impacted based on outcome of the election.
As of November 2026, 32 governors have opted their states into the Federal Scholarship Tax Credit, making residents eligible to participate when the program launches January 1, 2027. Governors can opt in at any time; residents of opted-in states may begin claiming the $1,700 credit on 2027 returns.
Opted-in states: Alabama, Alaska, Arkansas, Colorado, Florida, Georgia, Idaho, Indiana, Iowa, Kansas, Kentucky, Louisiana, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, West Virginia, and Wyoming. The remaining 18 states — Arizona, California, Connecticut, Delaware, Hawaii, Illinois, Maine, Maryland, Massachusetts, Michigan, Minnesota, New Jersey, Oregon, Pennsylvania, Rhode Island, Vermont, Washington, and Wisconsin — have not yet opted in.
