{"title":"Section 25F State Opt-In Status Tracker","description":"Section 25F state opt-in status for all 50 U.S. states: opted in (advance election filed with the IRS), legislation pending, studying, declined, 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":"2026-07","summary":{"optedIn":30,"legislationPending":0,"studying":2,"declined":6,"noAction":12},"states":[{"state":"Alabama","abbr":"AL","status":"Opted In","notes":"Governor signed an executive order to participate on January 16, 2026. Advance election for 2027 confirmed on the IRS participating-state list.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/alabama"},{"state":"Alaska","abbr":"AK","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/alaska"},{"state":"Arizona","abbr":"AZ","status":"Declined","notes":"Governor vetoed opt-in legislation on January 16, 2026, and vetoed further opt-in bills through May 2026. Arizona's existing state tax-credit scholarship programs operate independently of the federal program.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/arizona"},{"state":"Arkansas","abbr":"AR","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/arkansas"},{"state":"California","abbr":"CA","status":"No Action","notes":"No advance election filed and no opt-in legislation introduced.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/california"},{"state":"Colorado","abbr":"CO","status":"Opted In","notes":"Governor indicated participation in early 2026; advance election for 2027 confirmed on the IRS participating-state list.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/colorado"},{"state":"Connecticut","abbr":"CT","status":"No Action","notes":"No advance election filed and no formal action announced.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/connecticut"},{"state":"Delaware","abbr":"DE","status":"No Action","notes":"No advance election filed and no formal action announced.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/delaware"},{"state":"Florida","abbr":"FL","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list. Florida's extensive school-choice scholarship infrastructure predates the federal program.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/florida"},{"state":"Georgia","abbr":"GA","status":"Opted In","notes":"Governor submitted the advance election on January 20, 2026. Confirmed on the IRS participating-state list for 2027.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/georgia"},{"state":"Hawaii","abbr":"HI","status":"Declined","notes":"Governor has stated the state will not participate.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/hawaii"},{"state":"Idaho","abbr":"ID","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/idaho"},{"state":"Illinois","abbr":"IL","status":"No Action","notes":"No advance election filed and no formal action announced.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/illinois"},{"state":"Indiana","abbr":"IN","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list. Indiana operates a long-standing state scholarship tax credit program with existing SGO infrastructure.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/indiana"},{"state":"Iowa","abbr":"IA","status":"Opted In","notes":"Governor indicated participation in early 2026; advance election for 2027 confirmed on the IRS participating-state list.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/iowa"},{"state":"Kansas","abbr":"KS","status":"Opted In","notes":"Opted in via legislative override of the governor's veto of Senate Bill 361 (April 2026). Confirmed on the IRS participating-state list for 2027.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/kansas"},{"state":"Kentucky","abbr":"KY","status":"Opted In","notes":"Opted in via legislative override of the governor's veto of House Bill 1 (March 2026). Confirmed on the IRS participating-state list for 2027.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/kentucky"},{"state":"Louisiana","abbr":"LA","status":"Opted In","notes":"Governor indicated participation in early 2026; advance election for 2027 confirmed on the IRS participating-state list.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/louisiana"},{"state":"Maine","abbr":"ME","status":"No Action","notes":"No advance election filed and no formal action announced.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/maine"},{"state":"Maryland","abbr":"MD","status":"No Action","notes":"No advance election filed and no formal action announced.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/maryland"},{"state":"Massachusetts","abbr":"MA","status":"No Action","notes":"No advance election filed and no formal action announced.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/massachusetts"},{"state":"Michigan","abbr":"MI","status":"Studying","notes":"Governor has declined to commit pending federal guidance, and the State Board of Education voted in May 2026 to urge non-participation. The next realistic decision point follows the November 2026 gubernatorial election; states may elect annually, so 2028 participation remains possible.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/michigan"},{"state":"Minnesota","abbr":"MN","status":"Declined","notes":"Governor has stated the state will not participate.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/minnesota"},{"state":"Mississippi","abbr":"MS","status":"Opted In","notes":"Governor submitted the advance election on January 19, 2026. Confirmed on the IRS participating-state list for 2027.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/mississippi"},{"state":"Missouri","abbr":"MO","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/missouri"},{"state":"Montana","abbr":"MT","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/montana"},{"state":"Nebraska","abbr":"NE","status":"Opted In","notes":"Governor signed an executive order to participate on September 29, 2025 — among the first states to commit. Confirmed on the IRS participating-state list for 2027.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/nebraska"},{"state":"Nevada","abbr":"NV","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/nevada"},{"state":"New Hampshire","abbr":"NH","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list. New Hampshire's Education Freedom Account program provides existing school-choice infrastructure.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/new-hampshire"},{"state":"New Jersey","abbr":"NJ","status":"No Action","notes":"No advance election filed and no formal action announced.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/new-jersey"},{"state":"New Mexico","abbr":"NM","status":"Declined","notes":"Governor has stated the state will not participate.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/new-mexico"},{"state":"New York","abbr":"NY","status":"Studying","notes":"Governor has stated intent to participate pending federal regulations. An intent statement is not an official election; no advance election has been filed.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/new-york"},{"state":"North Carolina","abbr":"NC","status":"Opted In","notes":"Governor vetoed opt-in legislation in August 2025; the legislature overrode the veto of House Bill 87 in June 2026. Confirmed on the IRS participating-state list for 2027. The Opportunity Scholarship program provides an existing administrative model.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/north-carolina"},{"state":"North Dakota","abbr":"ND","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/north-dakota"},{"state":"Ohio","abbr":"OH","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list. Ohio operates existing state scholarship tax credit programs.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/ohio"},{"state":"Oklahoma","abbr":"OK","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list. Oklahoma's Parental Choice Tax Credit program predates the federal program.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/oklahoma"},{"state":"Oregon","abbr":"OR","status":"Declined","notes":"Governor announced in June 2026, after reviewing Treasury's regulatory preview, that the state will not participate.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/oregon"},{"state":"Pennsylvania","abbr":"PA","status":"No Action","notes":"No Section 25F election has been made. Pennsylvania's EITC and OSTC tax-credit programs operate independently of the federal program.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/pennsylvania"},{"state":"Rhode Island","abbr":"RI","status":"No Action","notes":"No advance election filed and no formal action announced.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/rhode-island"},{"state":"South Carolina","abbr":"SC","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/south-carolina"},{"state":"South Dakota","abbr":"SD","status":"Opted In","notes":"Governor indicated participation in early 2026; advance election for 2027 confirmed on the IRS participating-state list.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/south-dakota"},{"state":"Tennessee","abbr":"TN","status":"Opted In","notes":"Governor indicated participation in early 2026; advance election for 2027 confirmed on the IRS participating-state list. Tennessee's Education Savings Account program predates the federal program.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/tennessee"},{"state":"Texas","abbr":"TX","status":"Opted In","notes":"Governor indicated participation in early 2026; advance election for 2027 confirmed on the IRS participating-state list.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/texas"},{"state":"Utah","abbr":"UT","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list. Utah's Carson Smith Scholarship program provides existing special-needs scholarship infrastructure.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/utah"},{"state":"Vermont","abbr":"VT","status":"No Action","notes":"No advance election filed and no formal action announced.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/vermont"},{"state":"Virginia","abbr":"VA","status":"Opted In","notes":"Among the first movers: the governor submitted the advance election (Form 15714) on January 9, 2026, with an initial list of eight eligible SGOs. Confirmed on the IRS participating-state list for 2027.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/virginia"},{"state":"Washington","abbr":"WA","status":"No Action","notes":"No advance election filed and no formal action announced.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/washington"},{"state":"West Virginia","abbr":"WV","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list. West Virginia's Hope Scholarship program provides existing infrastructure.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/west-virginia"},{"state":"Wisconsin","abbr":"WI","status":"Declined","notes":"Governor vetoed Section 25F opt-in legislation (Assembly Bill 602, March 2026) and has stated opposition to participation. Wisconsin's parental choice programs operate independently of the federal program.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/wisconsin"},{"state":"Wyoming","abbr":"WY","status":"Opted In","notes":"Advance election for 2027 confirmed on the IRS participating-state list.","lastUpdated":"2026-07","detailUrl":"https://sgoguide.com/states/wyoming"}]}