Big Beautiful Bill offers ‘historic first’ school choice tax credit

The mega tax and spending bill that President Trump recently signed includes an inaugural federal tax credit for donations to private school scholarship funds serving low-income children.

The provision in the One Big Beautiful Bill Act will let individuals deduct up to $1,700 per year in donations to state-approved nonprofits from their income tax returns starting in 2027.

Qualifying students can use the scholarships to pay tuition and related expenses at the K-12 campuses of their choice.

Twenty-one states, including Pennsylvania, Florida and Arizona, allow similar deductions on state tax returns.

“This legislation promises generational change,” said Norton Rainey, CEO of ACE Scholarships, a Colorado nonprofit distributing private school scholarships to needy families in 12 states. “It will provide thousands of American children, especially those from underserved communities, access to a better future.”

Peter Murphy, a senior adviser to the Invest in Education Coalition, an advocacy group that lobbied for

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