ECCA in Indiana
Indiana is participating in the federal Educational Choice for Children Act scholarship program. Also known as the Federal Scholarship Tax Credit (FSTC), the program was enacted as IRC §25F and takes effect January 1, 2027.
- Governor
- Mike Braun
- Republican
- Status
- Opted in
- As of 2026-01-22
- Program begins
- January 1, 2027
- Federal tax credit live
What ECCA means for Indiana
Because Governor Mike Braun has opted Indiana into ECCA, families in Indiana will be eligible for scholarships funded through the program when it goes live on January 1, 2027. Designated Scholarship Granting Organizations (SGOs) in Indiana will receive donations from federal taxpayers and distribute them as scholarships to qualifying K–12 students.
Donors in Indiana — and anywhere else in the country — can claim a federal income tax credit of up to $1,700 per tax return for contributions to a qualifying SGO, beginning January 2027. The credit is non-refundable and capped, but it lets taxpayers redirect federal income tax that would otherwise go to the U.S. Treasury into scholarships for students in their own community.
Indiana's participation means federal tax dollars contributed by Indiana residents stay in Indiana, supporting families here rather than flowing to scholarship organizations in other states.
Frequently asked questions about ECCA in Indiana
Does Indiana participate in ECCA?
Yes. Governor Mike Braun has opted Indiana into the program (decision: 2026-01-22), making Indiana families eligible for scholarships when the program begins on January 1, 2027.
Who is the governor of Indiana and what is their position on ECCA?
Governor Mike Braun (Republican) has opted the state in.
Can Indiana residents donate to an SGO and claim the federal tax credit?
Beginning January 1, 2027, any U.S. taxpayer can claim a federal income tax credit of up to $1,700 per tax return for donations to a qualifying Scholarship Granting Organization, regardless of the state they live in. Indiana residents can give to SGOs in Indiana and the scholarships will fund Indiana students.
When does the ECCA program begin?
The Educational Choice for Children Act program begins on January 1, 2027. Donations made on or after that date are eligible for the federal tax credit. Each participating state's governor must submit a list of qualifying Scholarship Granting Organizations to the U.S. Treasury by January 1 of each participating year.
Other states with the same status
States that have also opted in.
Learn more about ECCA
In-depth guides on how the program works, who qualifies, and how to participate.
- What is ECCA / FSTC?A complete guide to the Educational Choice for Children Act (ECCA), also known as the Federal Scholarship Tax …
- The federal tax credit, explainedHow the Federal Scholarship Tax Credit (FSTC), also known as the ECCA §25F credit, works for donors: $1,700 pe…
- Scholarship eligibilityWhich K–12 students qualify for ECCA scholarships, the income limits, what schools and educational expenses ar…
- Scholarship Granting OrganizationsWhat an SGO is, how organizations get designated by their state, the 90/10 rule, what compliance looks like, a…
- How states opt inHow a state opts in to the federal ECCA scholarship program: the governor's annual Treasury submission, legisl…
- ECCA for special-needs familiesHow families of K–12 students with disabilities can use ECCA scholarships to fund therapies, specialized instr…
Thank Governor Braun for opting Indiana in
A short note of thanks from a constituent goes a long way — and reinforces that participation matters to families in your state.
Contact Governor Braun →