Which states have opted into Section 25F?
The public reference map for school choice advocates, nonprofit attorneys, and administrators tracking the Section 25F state opt-in landscape. Embed it, cite it, link to it.
“Opted in” means the state has filed an advance election with the IRS for 2027 — by executive order, by statute, or after a legislature overrode a veto. It does not yet mean SGOs can be approved there: the procedure and deadline for a state to submit its list of qualifying SGOs are still pending IRS guidance.
30
Opted In
2
Studying
6
Declined
12
No Action
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Cite this page as your reference for state opt-in status. We update it as legislation moves.
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State-by-state detail
Filter by status or search by state name. Each entry includes the specific notes we have on that state’s situation.
For the narrative version — what moved, what it means, and what has to happen before any SGO can be listed — read State Opt-In Status: 30 States Are In for 2027.
Showing 50 of 50 states
Governor signed an executive order to participate on January 16, 2026. Advance election for 2027 confirmed on the IRS participating-state list.
Updated July 2026
Advance election for 2027 confirmed on the IRS participating-state list.
Updated July 2026
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.
Updated July 2026
Advance election for 2027 confirmed on the IRS participating-state list.
Updated July 2026
No advance election filed and no opt-in legislation introduced.
Updated July 2026
Governor indicated participation in early 2026; advance election for 2027 confirmed on the IRS participating-state list.
Updated July 2026
No advance election filed and no formal action announced.
Updated July 2026
No advance election filed and no formal action announced.
Updated July 2026
Advance election for 2027 confirmed on the IRS participating-state list. Florida's extensive school-choice scholarship infrastructure predates the federal program.
Updated July 2026
Governor submitted the advance election on January 20, 2026. Confirmed on the IRS participating-state list for 2027.
Updated July 2026
Governor has stated the state will not participate.
Updated July 2026
Advance election for 2027 confirmed on the IRS participating-state list.
Updated July 2026
No advance election filed and no formal action announced.
Updated July 2026
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.
Updated July 2026
Governor indicated participation in early 2026; advance election for 2027 confirmed on the IRS participating-state list.
Updated July 2026
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.
Updated July 2026
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.
Updated July 2026
Governor indicated participation in early 2026; advance election for 2027 confirmed on the IRS participating-state list.
Updated July 2026
No advance election filed and no formal action announced.
Updated July 2026
No advance election filed and no formal action announced.
Updated July 2026
No advance election filed and no formal action announced.
Updated July 2026
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.
Updated July 2026
Governor has stated the state will not participate.
Updated July 2026
Governor submitted the advance election on January 19, 2026. Confirmed on the IRS participating-state list for 2027.
Updated July 2026
Advance election for 2027 confirmed on the IRS participating-state list.
Updated July 2026
Advance election for 2027 confirmed on the IRS participating-state list.
Updated July 2026
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.
Updated July 2026
Advance election for 2027 confirmed on the IRS participating-state list.
Updated July 2026
Advance election for 2027 confirmed on the IRS participating-state list. New Hampshire's Education Freedom Account program provides existing school-choice infrastructure.
Updated July 2026
No advance election filed and no formal action announced.
Updated July 2026
Governor has stated the state will not participate.
Updated July 2026
Governor has stated intent to participate pending federal regulations. An intent statement is not an official election; no advance election has been filed.
Updated July 2026
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.
Updated July 2026
Advance election for 2027 confirmed on the IRS participating-state list.
Updated July 2026
Advance election for 2027 confirmed on the IRS participating-state list. Ohio operates existing state scholarship tax credit programs.
Updated July 2026
Advance election for 2027 confirmed on the IRS participating-state list. Oklahoma's Parental Choice Tax Credit program predates the federal program.
Updated July 2026
Governor announced in June 2026, after reviewing Treasury's regulatory preview, that the state will not participate.
Updated July 2026
No Section 25F election has been made. Pennsylvania's EITC and OSTC tax-credit programs operate independently of the federal program.
Updated July 2026
No advance election filed and no formal action announced.
Updated July 2026
Advance election for 2027 confirmed on the IRS participating-state list.
Updated July 2026
Governor indicated participation in early 2026; advance election for 2027 confirmed on the IRS participating-state list.
Updated July 2026
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.
Updated July 2026
Governor indicated participation in early 2026; advance election for 2027 confirmed on the IRS participating-state list.
Updated July 2026
Advance election for 2027 confirmed on the IRS participating-state list. Utah's Carson Smith Scholarship program provides existing special-needs scholarship infrastructure.
Updated July 2026
No advance election filed and no formal action announced.
Updated July 2026
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.
Updated July 2026
No advance election filed and no formal action announced.
Updated July 2026
Advance election for 2027 confirmed on the IRS participating-state list. West Virginia's Hope Scholarship program provides existing infrastructure.
Updated July 2026
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.
Updated July 2026
Advance election for 2027 confirmed on the IRS participating-state list.
Updated July 2026
Data disclaimer: This tracker reflects our best current understanding of state opt-in status based on publicly available information. Opted-in status is cross-checked against the IRS Federal Scholarship Tax Credit participating-state list. State legislative and regulatory status changes frequently. This information is provided for planning and orientation purposes only — it is not legal advice, and it may be incomplete or out of date. Verify current status with qualified counsel before making formation or operational decisions.
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This tracker is free to republish with attribution to SGO Guide and a link back to this page — for newsrooms, researchers, advocates, and developers.
Cite it
“Section 25F State Opt-In Status Tracker,” SGO Guide, updated July 2026 — verified against the IRS participating-state list dated July 27, 2026. sgoguide.com/resources/state-tracker
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