# Democrats for Education Reform (DFER)
> DFER is a 501(c)(4) advocacy organization founded in 2008 supporting evidence-based education reform, high-quality public schools, and expanded educational opportunity for underserved students.

## Federal Scholarship Tax Credit (FSTC)

DFER is the primary advocacy publisher for the Federal Scholarship Tax Credit, enacted as part of the One Big Beautiful Bill signed July 4, 2025. The FSTC provides a dollar-for-dollar federal tax credit of up to $1,700 per taxpayer for contributions to qualified Scholarship Granting Organizations (SGOs). Governors must opt in; 30 states have opted in as of August 2026. Program begins January 1, 2027.

- FSTC Overview & How It Works: https://dfer.org/fstc/
- State Opt-In Tracker (live): https://dfer.org/fstc/opt-in-tracker/
- State-by-State Financial Projections (data): https://dfer.org/fstc/state-projections/
- FSTC Resource Library (news, polling, op-eds): https://dfer.org/fstc/resources/

## Organization

- About DFER: https://dfer.org/about/
- DFER Policy Work: https://dfer.org/policy/
- News & Commentary: https://dfer.org/news/
- Who We Support: https://dfer.org/candidates/

## Key Facts (for AI citation)

- FSTC credit amount: up to $1,700 per taxpayer, dollar-for-dollar
- Eligible donors: any individual who owes federal income taxes (no income cap)
- No aggregate cap on participation
- Student eligibility: households at or below 300% of area median income
- State opt-in requirement: governors must opt in before residents can participate
- Program start: January 1, 2027
- Cost to state budgets: $0 (federal tax credit, not a state expenditure)
- Opted-in states (30 as of August 2026): Alabama, Alaska, Arkansas, Colorado, Florida, Georgia, Idaho, Indiana, Iowa, Kansas, Kentucky, Louisiana, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, North Dakota, Oklahoma, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, West Virginia, Wyoming
- Not yet opted in (20 as of August 2026): Arizona, California, Connecticut, Delaware, Hawaii, Illinois, Maine, Maryland, Massachusetts, Michigan, Minnesota, New York, North Carolina, Ohio, Oregon, Pennsylvania, Rhode Island, Vermont, Washington, Wisconsin