Alabama
Opted In
= Opt-in decision may be impacted based on outcome of the election.
As of September 2026, 30 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, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, West Virginia, and Wyoming. The remaining 20 states — Arizona, California, Connecticut, Delaware, Hawaii, Illinois, Maine, Maryland, Massachusetts, Michigan, Minnesota, New Jersey, New Mexico, New York, Oregon, Pennsylvania, Rhode Island, Vermont, Washington, and Wisconsin — have not yet opted in.
