Nebraska and the Federal Scholarship Tax Credit
Nebraska is on the IRS participating list as of October 22, 2026. Donors can give to a qualifying scholarship granting organization (SGO) and claim up to $1,700, or up to $3,400 for married couples filing jointly, starting January 1, 2027.
Nebraska at a glance
- Opted inOn the IRS list as 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 Nebraska
Donors in Nebraska
If you live in Nebraska, you can give to a federally approved SGO in a participating state and claim the federal credit against your federal income tax. Your gift can go to an SGO in Nebraska or in any other participating state.
Students in Nebraska
Because Nebraska has opted in, students and families in Nebraska can receive scholarships funded through the program once SGOs begin awarding them.
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 Nebraska guide is in progress.
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