CEN BY STATE
The Federal School Choice Tax Credit across the country.
31 states are operating in the CEN SGO network today, with more opting in every cycle. Tap a state to read its stacking guide and find participating schools.
In the network
Coming soon
ALL ACTIVE STATES
Every state in the network, listed alphabetically.
Each guide explains how the federal credit fits with that state's own programs, and what families and schools should know first.
Search states (Ohio, Florida, Texas...)
Alabama
CHOOSE Act / AAA credit
Alabama's AAA tax credit and CHOOSE Act ESA are the state side. The federal SGO stacks.
Read the Alabama guide →
Arkansas
LEARNS / Children First
Arkansas's LEARNS Act expanded school choice. The federal SGO stacks.
Arizona
ESA / private STO credit
Arizona's STO tax credit and ESA program are the state vehicles. The federal SGO stacks.
Read the Arizona guide →
Florida
Step Up / FTC
Step Up and the Florida Tax Credit Scholarship function as tuition mechanisms. The federal SGO is a credit for a charitable gift. Both run side by side.
Read the Florida guide →
Georgia
GOAL Scholarship
Georgia's GOAL Scholarship program is the state side. The federal SGO stacks alongside.
Read the Georgia guide →
Iowa
Students First ESA / STO
Iowa's STO tax credit and ESA program are the state side. The federal SGO stacks.
Read the Iowa guide →
Idaho
Idaho's state program is developing. The federal SGO credit is available.
Read the Idaho guide →
Indiana
Choice Scholarship
Indiana's Choice Scholarship program is the state side. The federal SGO is a credit for a gift to an SGO — different mechanism, runs alongside.
Read the Indiana guide →
Kansas
Tax Credit for Low Income
Kansas's low-income scholarship credit is the state side. The federal SGO stacks.
Read the Kansas guide →
Kentucky
Kentucky's state program is under court review. The federal SGO credit is available.
Read the Kentucky guide →
Louisiana
Louisiana operates a state voucher and is evaluating SGO programs. The federal SGO is available.
Read the Louisiana guide →
Michigan
Michigan does not currently have a state-level SGO. The federal SGO credit stands on its own here.
Read the Michigan guide →
Missouri
MOScholars
Missouri's MOScholars program is the state SGO. The federal SGO stacks.
Read the Missouri guide →
Mississippi
Mississippi's state program is limited. The federal SGO credit is the primary path.
Read the Mississippi guide →
Montana
Tax Credit Scholarship
Montana's tax credit scholarship is the state side. The federal SGO stacks.
Read the Montana guide →
North Carolina
Opportunity Scholarship
North Carolina's Opportunity Scholarship is the state vehicle. The federal SGO is a separate credit for a gift.
Read the North Carolina guide →
North Dakota
North Dakota's state program is limited. The federal SGO credit is the primary path.
Read the North Dakota guide →
Nebraska
Opportunity Scholarship credit
Nebraska's Opportunity Scholarship credit is the state vehicle. The federal SGO stacks.
Read the Nebraska guide →
New York
New York does not have a statewide K-12 scholarship program. The federal SGO credit is the primary path here.
Read the New York guide →
Ohio
EdChoice
Ohio's EdChoice voucher is the state vehicle most families know. The federal SGO credit stacks on top.
Read the Ohio guide →
Oklahoma
Parental Choice Tax Credit
Oklahoma's parental choice tax credit is the state vehicle. The federal SGO operates separately.
Read the Oklahoma guide →
Pennsylvania
EITC / OSTC
Pennsylvania's EITC and OSTC programs are the state vehicles. The federal credit stacks on top of either.
Read the Pennsylvania guide →
South Carolina
South Carolina's state program is evolving. The federal SGO credit is available statewide.
Read the South Carolina guide →
South Dakota
South Dakota's Partners in Education credit is the state side. The federal SGO stacks.
Read the South Dakota guide →
Tennessee
Tennessee is rolling out state-level school choice. The federal SGO credit operates independently.
Read the Tennessee guide →
Texas
Texas does not have a long-standing state SGO. The federal SGO credit is the primary path here.
Read the Texas guide →
Utah
Utah Fits All
Utah's Utah Fits All ESA is the state vehicle. The federal SGO stacks.
Read the Utah guide →
Virginia
EISTC
Virginia's Education Improvement Scholarships Tax Credit is the state side. The federal SGO stacks.
Read the Virginia guide →
Wisconsin
Parental Choice
Wisconsin's Parental Choice voucher is the state side. The federal SGO is a credit for a gift, separate.
Read the Wisconsin guide →
West Virginia
Hope Scholarship
West Virginia's Hope Scholarship ESA is the state vehicle. The federal SGO stacks.
Read the West Virginia guide →
Wyoming
Wyoming's state program is developing. The federal SGO credit is available.
Read the Wyoming guide →