ECCA in West Virginia
West Virginia 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
- Patrick Morrisey
- Republican
- Status
- Opted in
- Program begins
- January 1, 2027
- Federal tax credit live
What ECCA means for West Virginia
Because Governor Patrick Morrisey has opted West Virginia into ECCA, families in West Virginia will be eligible for scholarships funded through the program when it goes live on January 1, 2027. Designated Scholarship Granting Organizations (SGOs) in West Virginia will receive donations from federal taxpayers and distribute them as scholarships to qualifying K–12 students.
Donors in West Virginia — 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.
West Virginia's participation means federal tax dollars contributed by West Virginia residents stay in West Virginia, supporting families here rather than flowing to scholarship organizations in other states.
Frequently asked questions about ECCA in West Virginia
Does West Virginia participate in ECCA?
Yes. Governor Patrick Morrisey has opted West Virginia into the program, making West Virginia families eligible for scholarships when the program begins on January 1, 2027.
Who is the governor of West Virginia and what is their position on ECCA?
Governor Patrick Morrisey (Republican) has opted the state in.
Can West Virginia 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. West Virginia residents can give to SGOs in West Virginia and the scholarships will fund West Virginia 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 Morrisey for opting West Virginia 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 Morrisey →