Nevada Educational Choice Scholarship Program

All students who receive scholarships through this program must come from families whose household incomes are at or below 300% of the Federal Poverty Level (FPL) ($93,600 for a family of four in 2024–2025). _(Last updated July 14, 2024)_

Parents and guardians of private school students can apply the scholarship toward tuition, fees, and transportation costs associated with attending the private school. _(Last updated July 14, 2024)_

Private donors fund this program by donating to SGOs and receiving tax credits for their donation, up to certain limits. Scholarship amounts are determined by SGOs up to a legal maximum. The maximum scholarship limit increases by the Consumer Price Index increase each year and is currently $9,810. Total credits claimed cannot exceed $6.7 million, meaning roughly 1,800 students can participate, or less than 1% of Nevada’s K–12 student population. _(Last updated July 14, 2024)_

On October 7, 2021, the Nevada Supreme Court in _Morency v. State_ ruled against parents who challenged the state legislature’s elimination of the escalator clause in the state’s tax credit scholarship program. Parents alleged that the bill was passed improperly, with a simple majority vote, which parents claimed conflicted with a constitutional requirement for a two-thirds vote. This case began when parents realized elimination of the escalator clause could cause hundreds of students to lose scholarship funding and could lead to eventual elimination of the program. The court held that the constitutional provision in question, requiring a two-thirds majority vote for bills that generate, create, or increase public revenue, did not apply. The tax credit scholarship program is still in effect, but the escalator clause has been repealed. _Morency v. State, Dep’t of Educ._ , 137 Nev.Adv.Op.63 (Nev. 2021). _(Last updated July 14, 2024)_