{"title":"Section 25F State Opt-In Status Tracker","description":"Status of Section 25F SGO opt-in legislation in all 50 U.S. states: enacted (opted in), legislation pending, studying, or no action.","source":"https://sgoguide.com/resources/state-tracker","publisher":"SGO Guide","license":"Free to republish with attribution to SGO Guide and a link to the source URL.","lastUpdated":"2026-03","summary":{"optedIn":25,"legislationPending":6,"studying":4,"noAction":15},"states":[{"state":"Alabama","abbr":"AL","status":"Opted In","notes":"Existing school choice infrastructure accelerated opt-in process. State approval process established through Department of Revenue.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/alabama"},{"state":"Alaska","abbr":"AK","status":"No Action","notes":"No legislation introduced. State has limited existing private school infrastructure.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/alaska"},{"state":"Arizona","abbr":"AZ","status":"Opted In","notes":"Arizona's long-standing school choice program provided ready infrastructure for Section 25F opt-in. One of the first states to complete approval process framework.","lastUpdated":"2026-01","detailUrl":"https://sgoguide.com/states/arizona"},{"state":"Arkansas","abbr":"AR","status":"Opted In","notes":"Opted in via Education Freedom Act amendment. State approval administered through Department of Education.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/arkansas"},{"state":"California","abbr":"CA","status":"No Action","notes":"No opt-in legislation introduced. Political environment not favorable to school choice expansion.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/california"},{"state":"Colorado","abbr":"CO","status":"Studying","notes":"Legislative study committee formed. No bill introduced. Timeline uncertain.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/colorado"},{"state":"Connecticut","abbr":"CT","status":"No Action","notes":"No opt-in legislation introduced.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/connecticut"},{"state":"Delaware","abbr":"DE","status":"No Action","notes":"No opt-in legislation introduced.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/delaware"},{"state":"Florida","abbr":"FL","status":"Opted In","notes":"Florida's extensive school choice infrastructure made opt-in straightforward. Scholarship organizations familiar with compliance processes. Fast-track approval available.","lastUpdated":"2026-01","detailUrl":"https://sgoguide.com/states/florida"},{"state":"Georgia","abbr":"GA","status":"Opted In","notes":"Existing tax credit scholarship program provided regulatory foundation. State approval through Department of Revenue.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/georgia"},{"state":"Hawaii","abbr":"HI","status":"No Action","notes":"No opt-in legislation introduced.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/hawaii"},{"state":"Idaho","abbr":"ID","status":"Legislation Pending","notes":"Opt-in bill passed Senate; awaiting House vote. Passage expected before session ends.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/idaho"},{"state":"Illinois","abbr":"IL","status":"Studying","notes":"Legislative hearings held. No bill introduced. Outcome uncertain.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/illinois"},{"state":"Indiana","abbr":"IN","status":"Opted In","notes":"Indiana's existing scholarship tax credit program adapted smoothly to Section 25F requirements.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/indiana"},{"state":"Iowa","abbr":"IA","status":"Opted In","notes":"Opted in as part of 2026 education package. Approval process administered through Department of Education.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/iowa"},{"state":"Kansas","abbr":"KS","status":"Legislation Pending","notes":"Bill introduced and in committee. Bipartisan support expected.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/kansas"},{"state":"Kentucky","abbr":"KY","status":"Opted In","notes":"Legislation passed in early 2026 session. Approval process under development.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/kentucky"},{"state":"Louisiana","abbr":"LA","status":"Opted In","notes":"Louisiana's existing scholarship programs provided regulatory infrastructure. Among the first states to establish an approval process.","lastUpdated":"2026-01","detailUrl":"https://sgoguide.com/states/louisiana"},{"state":"Maine","abbr":"ME","status":"No Action","notes":"No opt-in legislation introduced.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/maine"},{"state":"Maryland","abbr":"MD","status":"No Action","notes":"No opt-in legislation introduced.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/maryland"},{"state":"Massachusetts","abbr":"MA","status":"No Action","notes":"No opt-in legislation introduced. Political environment not favorable.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/massachusetts"},{"state":"Michigan","abbr":"MI","status":"Studying","notes":"Governor's office studying opt-in. No legislation introduced.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/michigan"},{"state":"Minnesota","abbr":"MN","status":"No Action","notes":"No opt-in legislation introduced.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/minnesota"},{"state":"Mississippi","abbr":"MS","status":"Opted In","notes":"Opted in early with bipartisan support. Approval process established through Department of Education.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/mississippi"},{"state":"Missouri","abbr":"MO","status":"Opted In","notes":"Existing scholarship tax credit infrastructure supported quick opt-in. Approval process operational.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/missouri"},{"state":"Montana","abbr":"MT","status":"Opted In","notes":"Legislation passed in 2026 session with strong support.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/montana"},{"state":"Nebraska","abbr":"NE","status":"Legislation Pending","notes":"Bill advancing through unicameral legislature. Expected to pass.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/nebraska"},{"state":"Nevada","abbr":"NV","status":"Legislation Pending","notes":"Bill introduced with bipartisan co-sponsors. Committee hearing scheduled.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/nevada"},{"state":"New Hampshire","abbr":"NH","status":"Opted In","notes":"New Hampshire's Education Freedom Account program provided existing infrastructure. Opt-in process completed early.","lastUpdated":"2026-01","detailUrl":"https://sgoguide.com/states/new-hampshire"},{"state":"New Jersey","abbr":"NJ","status":"No Action","notes":"No opt-in legislation introduced.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/new-jersey"},{"state":"New Mexico","abbr":"NM","status":"No Action","notes":"No opt-in legislation introduced.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/new-mexico"},{"state":"New York","abbr":"NY","status":"No Action","notes":"No opt-in legislation introduced.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/new-york"},{"state":"North Carolina","abbr":"NC","status":"Opted In","notes":"North Carolina's Opportunity Scholarship program provided model for Section 25F opt-in. Early mover.","lastUpdated":"2026-01","detailUrl":"https://sgoguide.com/states/north-carolina"},{"state":"North Dakota","abbr":"ND","status":"Opted In","notes":"Legislation passed with strong legislative support. Approval process through Department of Public Instruction.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/north-dakota"},{"state":"Ohio","abbr":"OH","status":"Opted In","notes":"Ohio's multiple existing scholarship tax credit programs supported rapid opt-in.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/ohio"},{"state":"Oklahoma","abbr":"OK","status":"Opted In","notes":"Oklahoma Parental Choice Tax Credit program infrastructure adapted for Section 25F.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/oklahoma"},{"state":"Oregon","abbr":"OR","status":"No Action","notes":"No opt-in legislation introduced.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/oregon"},{"state":"Pennsylvania","abbr":"PA","status":"Opted In","notes":"Pennsylvania's EITC and OSTC programs provided extensive existing infrastructure. One of the largest SGO markets.","lastUpdated":"2026-01","detailUrl":"https://sgoguide.com/states/pennsylvania"},{"state":"Rhode Island","abbr":"RI","status":"Studying","notes":"Study commission formed. Report expected mid-2026.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/rhode-island"},{"state":"South Carolina","abbr":"SC","status":"Opted In","notes":"South Carolina Education Scholarship Trust Fund infrastructure adapted. Approval process operational.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/south-carolina"},{"state":"South Dakota","abbr":"SD","status":"Opted In","notes":"Legislation passed. Approval process in development.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/south-dakota"},{"state":"Tennessee","abbr":"TN","status":"Opted In","notes":"Tennessee Education Savings Account program provided existing regulatory framework.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/tennessee"},{"state":"Texas","abbr":"TX","status":"Opted In","notes":"Texas school choice legislation passed in early 2026 special session included Section 25F opt-in. Large SGO market.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/texas"},{"state":"Utah","abbr":"UT","status":"Opted In","notes":"Utah's Carson Smith Scholarship program provided infrastructure. Early opt-in.","lastUpdated":"2026-01","detailUrl":"https://sgoguide.com/states/utah"},{"state":"Vermont","abbr":"VT","status":"No Action","notes":"No opt-in legislation introduced.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/vermont"},{"state":"Virginia","abbr":"VA","status":"Legislation Pending","notes":"Bill introduced and advancing. Governor's support anticipated.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/virginia"},{"state":"Washington","abbr":"WA","status":"No Action","notes":"No opt-in legislation introduced.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/washington"},{"state":"West Virginia","abbr":"WV","status":"Opted In","notes":"West Virginia Hope Scholarship Act provided existing model. Among earliest to opt in.","lastUpdated":"2026-01","detailUrl":"https://sgoguide.com/states/west-virginia"},{"state":"Wisconsin","abbr":"WI","status":"Opted In","notes":"Wisconsin's Milwaukee Parental Choice Program and statewide program provided extensive existing infrastructure.","lastUpdated":"2026-02","detailUrl":"https://sgoguide.com/states/wisconsin"},{"state":"Wyoming","abbr":"WY","status":"Legislation Pending","notes":"Bill introduced. Legislature in short session; outcome uncertain.","lastUpdated":"2026-03","detailUrl":"https://sgoguide.com/states/wyoming"}]}