California and the Federal Scholarship Tax Credit
California is not on the IRS participating list as of October 22, 2026. Donors who live in California can still give to a qualifying scholarship granting organization (SGO) in a participating state and claim up to $1,700, or up to $3,400 for married couples filing jointly, starting January 1, 2027.
California at a glance
- Not on the listAs of October 22, 2026
- Up to $1,700Federal credit for individuals
- Up to $3,400For married couples filing jointly
- Jan. 1, 2027Federal credit gifts begin
Source: IRS participating states list. We update this page when the list changes.
What this means in California
Donors in California
You can still give. Donors who live in California can still give to a qualifying scholarship granting organization (SGO) in a participating state and claim up to $1,700, or up to $3,400 for married couples filing jointly, starting January 1, 2027. Your state's opt-in does not decide whether you can give.
Students in California
Students and families in California cannot receive scholarships funded through this program unless California opts in. Governors have until January 1, 2027 to submit an opt-in election, and the list can change.
Next steps
The federal credit is a dollar-for-dollar, nonrefundable credit against your federal income tax. Learn how to give and claim the credit, compare it with a charitable deduction, or read the full donor guide. A full California guide is in progress.
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