Erika Donalds
January 15, 2026
Governors Should Opt In to the Federal Education Tax Credit Now—Parents’ Desires are Clear
WASHINGTON, D.C.— Momentum is building quickly for the Federal Education Tax Credit, created under the Working Families Tax Cut Act, with governors in multiple states—including Virginia, Missouri, and Colorado—taking steps to opt in or publicly signaling their intent to participate, underscoring growing national support for expanding educational opportunity through private giving. With growing bipartisan participation, the America First Policy Institute (AFPI) encourages governors nationwide to opt in and ensure families in their states can benefit.
Public support for the Education Freedom Tax Credit is overwhelming. A recent national poll by Napolitan News Service shows that Americans strongly support this initiative. More than 70 percent of registered voters want their governor to opt in to the credit, with a plurality saying the governor should do immediately. And, among respondents with school-aged children at home, 78 percent say they are likely to apply for a scholarship.
Starting in 2027, individuals can claim up to $1,700 in dollar-for-dollar tax credits for donations to scholarship granting organizations (SGOs) that award scholarships to K-12 children. But SGOs can only receive donations in states that formally opt in.
The Department of the Treasury and Internal Revenue Service recently announced that states can formally participate by filling out Form 15714. Governors simply need to complete this form; no legislation is required. If states do not elect to participate, donors seeking to claim the federal credit will direct their charitable contributions to participating states instead—meaning families and students in non-participating states could miss out on new educational opportunities funded by private giving.
AFPI’s Chair for Education Freedom, Erika Donalds, encouraged governors to seize this opportunity to support charitable donations and educational innovation in their states:
“Parents are demanding greater control over their children’s education, and the public strongly supports the education freedom tax credit. Governors have a simple choice: opt in and deliver new opportunities for families, or delay and allow education dollars to flow to other states.”
AFPI has also issued a formal letter to governors encouraging them to submit their state’s election promptly so that families are not left behind as the tax credit moves forward.