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Learn ECCA
The Educational Choice for Children Act (ECCA) is the first federal tax credit scholarship program in U.S. history. It begins January 1, 2027. These guides cover everything you need to know — whether you’re a parent, donor, school, or advocate.
What is ECCA / FSTC?
A complete guide to the Educational Choice for Children Act (ECCA), also known as the Federal Scholarship Tax Credit (FSTC) and codified at IRC §25F. How the federal scholarship tax credit works, who qualifies, when it begins, and what state participation means.
8 min read·For: Anyone new to the program — parents, donors, educators, advocatesThe federal tax credit, explained
How the Federal Scholarship Tax Credit (FSTC), also known as the ECCA §25F credit, works for donors: $1,700 per tax return, 5-year carryforward, non-refundable, cash only, no double-deduction with §170 — plus worked examples.
8 min read·For: Donors, taxpayers, accountantsScholarship eligibility
Which K–12 students qualify for ECCA scholarships, the income limits, what schools and educational expenses are covered, and how families apply through a Scholarship Granting Organization (SGO).
7 min read·For: Parents and guardians of K–12 studentsScholarship Granting Organizations
What an SGO is, how organizations get designated by their state, the 90/10 rule, what compliance looks like, and how donors and families choose between SGOs.
6 min read·For: Nonprofits, schools, donors, familiesHow states opt in
How a state opts in to the federal ECCA scholarship program: the governor's annual Treasury submission, legislative vs. executive paths, what citizens can do to advocate, and what happens when a state doesn't participate.
7 min read·For: Advocates, voters, legislators, journalistsECCA for special-needs families
How families of K–12 students with disabilities can use ECCA scholarships to fund therapies, specialized instruction, evaluations, and assistive technology, plus how SGOs prioritize special-education needs.
6 min read·For: Parents of K–12 students with disabilities or IEPsECCA for homeschool & microschool
How homeschoolers, microschool families, learning pods, and hybrid-school families can use ECCA scholarships, what expenses qualify, and how to find an SGO that supports your educational model.
6 min read·For: Homeschool, microschool, hybrid-school familiesECCA vs. state scholarship tax credits
How the federal ECCA tax credit compares to existing state-level scholarship tax credit programs, whether donors can stack the two, and what families should know about each.
6 min read·For: Donors and families in states with their own scholarship creditsWhat is the FSTC?
The Federal Scholarship Tax Credit (FSTC) is the IRS's name for the same program Congress called the Educational Choice for Children Act (ECCA), codified at IRC §25F under OBBBA Section 70411. Here's why it has so many names — and what to call it.
4 min read·For: Anyone confused by the program's many names
Looking for your state’s status?
See where every state stands on ECCA participation.
Browse the state-by-state map →