Last verified: October 2026
Did North Carolina opt into the federal scholarship tax credit?
Yes. The House overrode Gov. Josh Stein's veto of HB 87, the Educational Choice for Children Act, on May 20, 2026 by 73-46, and the Senate followed on June 3, 2026 by 30-19. That makes North Carolina a participating state for tax years starting after December 31, 2026.
Which Triangle groups will hand out these scholarships?
None are approved yet. Under HB 87, NCSEAA certifies the state's scholarship granting organizations and posts the list; as of mid-September 2026 it had not opened that process and said federal regulations were not final.
One statewide nonprofit, NC Education Corps, announced in September 2026 that it is forming an SGO that schools and other groups could partner with, with donations planned from January 1, 2027.
Can a Raleigh family combine this scholarship with the Opportunity Scholarship?
Probably, but the rules are not written yet. The federal program limits students to households at or below 300% of area median income, and Treasury regulations will decide how SGO awards interact with state aid. We will update this page when NCSEAA posts its list.
Federal Scholarship Tax Credit (2027): what it is, and what it is not
| The federal credit is | The federal credit is not |
|---|---|
| A credit for donors, up to $1,700 per person | A payment to families |
| Paid out by approved SGOs as scholarships | Run by NCSEAA the way the Opportunity Scholarship is |
| Limited to students at or below 300% of area median income | Open to every household |