The Federal Scholarship Tax Credit in Texas
Status confirmed as of September 14, 2026, per the IRS
Opted in
Texas participates in the program
What this means
Texas has opted into the Federal Scholarship Tax Credit. Students in Texas who meet the income test can receive scholarships once the program launches on January 1, 2027. Donors anywhere in the country can give to a qualified scholarship organization serving Texas students and claim the federal credit.
Full guide in progress
We are researching Texas in depth: the state certifying office, the enabling law, county-level income thresholds, and local scholarship organizations. This page will grow into a complete state guide. For now, the confirmed facts are above, sourced from the IRS.
What we know so far
- Opt-in status: confirmed participating, per the IRS list dated September 14, 2026.
- Student eligibility: same federal rules apply. Household income at or below 300% of area median income, student eligible to enroll in public K-12 school. See the full guide for details.
- Scholarship organizations: no official list yet. States submit their qualified SGO lists to the IRS by February 15, 2027.
- Key dates: donations can begin January 1, 2027. Scholarships can be awarded starting early 2027.
Sources
- IRS: Federal Scholarship Tax Credit (FSTC), participating states (accessed October 2026)