Federal Scholarship Tax Credit · Starts January 1, 2027

Send your federal taxes to a student, not just to Washington.

A new federal law lets you give up to $1,700 to an approved scholarship organization and take every dollar back as a credit on your federal income tax. Families use those scholarships at the school they choose.

Pledge your 2027 credit I'm a CPA or tax pro

Per taxpayer$1,700

Married filing jointly · each spouse gives $1,700$3,400

Couple owes $10,000: $3,400 to scholarships, $6,600 to the IRS$0 extra

Claimed on IRS Form 8525 with your Form 1040 · IRC §25F

How it works

Four steps from tax bill to scholarship

STEP 1 · NOW

Pledge your credit

Tell us what you plan to give in 2027. We'll send a reminder and the giving link when the window opens.

STEP 2 · 2027

Give to the approved SGO

In Florida, that's Step Up, Step Further, the scholarship organization from Step Up For Students, which has served more than 550,000 Florida families.

STEP 3 · BY JAN 31, 2028

Get your donor number

The scholarship organization mails a written acknowledgment with a unique donor number for your return.

STEP 4 · TAX TIME

Claim the credit

Your preparer reports the number on Form 8525. The credit cuts your federal tax dollar for dollar. Unused credit carries forward up to five years.

Where the money goes. Donations go to the state-approved scholarship organization, not to a school or to us. You can't earmark a gift for a specific child. Eligible families apply for a scholarship and choose where to use it. Every pledge here shows the demand that keeps scholarships flowing to Florida families.

Giving levels

Earn your medal

Give on your own return and earn Bronze or Silver. Enroll your clients, staff or network and earn Gold, Platinum or Black Belt for your company, counted by the total your people pledge.

$1 – $1,750

Individual Donor

Supports 1 student scholarship (maximum annual contribution)

You give · single filer

$1,751 – $3,400

Family Champion

Supports 2 student scholarships (maximum annual contribution)

You give · couple

$30,000+

Corporate Impact Partner

Supports 10+ student scholarships

You enroll ≈ 18 donors

$300,000+

Corporate Champion

Supports 100+ student scholarships

You enroll ≈ 177 donors

$1,000,000+

Platinum Black Belt Visionary

Supports 300+ student scholarships

You enroll ≈ 589 donors

Display your medal

Every level gets its medal artwork to use on your website, email signature, social posts and marketing.

Graduation in Florida

An invitation to our partner schools' annual graduation in Florida to watch the seniors walk the stage.

Meet the students

Visit a campus, meet the kids your clients are helping, and take photos and video for your own channels.

Speak on Impact Zoom

Join the Morning Motivational call at our partner schools and speak directly to students.

Who can enroll others: CPAs · enrolled agents · tax preparers · financial advisors · family offices · companies · churches and community groups

Who it helps

Scholarships for working families

Federal rules set a wide income limit. Each scholarship organization can set a tighter one, and Step Up, Step Further plans to focus on Florida's lowest-income students.

Household income at or below 300% of area median income. In Florida that can reach roughly $250,000, depending on the county.
Student lives in a participating state. Florida has opted in.
Returning students come first, then their brothers and sisters.
Covers more than tuition: books, tutoring, special-education services and other qualified K-12 costs.

For CPAs, tax pros, companies & family offices

Your people can redirect $1,700 each. Most don't know yet.

A CPA sees every client who owes federal tax. A company or family office can send one email to its whole staff. Enroll them, and every pledge that names you counts toward your company's medal.

Enroll your people

Become a referral partner

A client and staff explainer with your company's name
Your company name as the referral on every pledge you send
Medal artwork for your website once you reach a level
Graduation invite, campus visits and Impact Zoom at Gold and up

Full name Company or firm You are a Email Phone City & state People you could reach (clients, staff or members who owe federal tax) Anything we should know?

Questions

Straight answers

Is this a deduction or a credit?

A credit. It comes off the tax you owe, dollar for dollar, up to $1,700 per person. You can't also deduct the same dollars as a charitable gift, though any amount above the credit may still be deductible.

When can I give?

Gifts made on or after January 1, 2027 count. Pledge now and we'll remind you when the Florida scholarship organization opens its giving page.

Can I give through my company?

The federal credit is for individuals. Gifts through partnerships or S corporations don't qualify. Business owners give personally, and companies reach the Gold and Platinum levels by organizing employee giving. Florida's separate corporate tax credit program is another route for corporations.

Can I choose the student or the school?

No. Gifts can't be earmarked for a particular student, and the scholarship organization awards the funds. Families who receive scholarships decide which school to use them at.

What if my tax bill is smaller than my gift?

The credit is nonrefundable, so it can't go below zero. Any unused credit carries forward for up to five years.

Does my state also give a credit?

If your state gives its own credit for the same gift, the federal credit is reduced by that amount. Ask your tax professional how it applies to you.