Sept. 24, 2026
Implementing the Federal Scholarship Tax Credit to Maximize Supports for Public School Students: Considerations for State-Level Leaders
Implementing the Federal Scholarship Tax Credit to Maximize Supports for Public School Students: Considerations for State-Level Leaders summarizes – for leaders in participating states – practical considerations, decision points, and strategies to consider while planning how to implement the new federal scholarship tax credit (FSTC). State-Level Considerations is designed to help states that opt into the FTSC implement the tax credit in ways that align with state goals, maximize supports for public school students, and minimize some of the risks the FSTC poses to public education.
This resource is not prescriptive because there is no one-size-fits-all approach that is appropriate for states with different goals, needs, and contexts. Nor is it a comprehensive checklist. Instead, it is organized around the following four overarching bodies of work, each with a number of specific considerations to attend to:
- Set a Goal and Strategy to Support Public School Students
- Align State Government Policies and Practices
- Support Infrastructure for SGOs, Providers, Districts, and Families
- Develop Communication Campaigns and Incentives
State-Level Considerations is for anyone working on implementation of the FSTC at a statewide level, particularly through coordinated action, including leaders in state governments, advocacy organizations, philanthropic partners, and organizations serving as scholarship-granting organizations (SGOs) and service providers.
Note that, partly because the U.S. Department of the Treasury has not released the regulations and guidance that will govern the FSTC, we will update the document as additional information becomes available, including early lessons from implementation in participating states.
Click here to download the full PDF.