ECCA in New York
New York has not yet announced a decision on the federal scholarship tax credit program. Also known as the Federal Scholarship Tax Credit (FSTC), the program was enacted as IRC §25F and takes effect January 1, 2027.
- Governor
- Kathy Hochul
- Democrat
- Status
- No decision yet
- Program begins
- January 1, 2027
- Federal tax credit live
What's at stake for New York
Governor Kathy Hochul has not yet announced a decision on whether New York will opt in to the federal Educational Choice for Children Act (ECCA). The program goes live on January 1, 2027, and governors must submit a list of qualifying Scholarship Granting Organizations (SGOs) to the U.S. Treasury by January 1 of each participating year.
If New York opts in, families across the state will be eligible for scholarships funded through the program, and federal tax dollars contributed by New York donors will stay in New York communities. If New York does not opt in, donors here can still claim the federal tax credit by giving to SGOs in other states — but those scholarships will go to students elsewhere.
New York residents, parents, educators, and taxpayers can let Governor Kathy Hochul know they want New York to participate. The decision is annual: even if a governor declines initially, future years remain open.
Frequently asked questions about ECCA in New York
Does New York participate in ECCA?
Not yet decided. Governor Kathy Hochul has not announced a decision. Governors can opt in by submitting a list of qualifying Scholarship Granting Organizations (SGOs) to the U.S. Treasury by January 1 of each year.
Who is the governor of New York and what is their position on ECCA?
Governor Kathy Hochul (Democrat) has not yet announced a decision.
Can New York 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. Because New York has not yet opted in, donations from New York residents would need to go to SGOs in opted-in states — funding scholarships for students in those states rather than in New York.
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 no decision yet.
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…
Make your voice heard in New York
Contact Governor Kathy Hochul and let them know that New York families want access to ECCA scholarships when the program begins January 2027.
Contact Governor Hochul →