K–12 Nonchartered Private School Tax Credit

Ohio

Individual Tax Credit/Deduction

Student Eligibility

Families are eligible to receive the tax credit if at least one of their dependents is enrolled in a non-chartered private school. _(Last updated August 1, 2024)_

Use of Funds

Scholarships may be used to cover all or part of the tuition at a non-chartered private school _(Last updated August 1, 2024)_

Funding Amount & Source

Ohio provides a tax credit of up to $1,000 for families with a total annual household income of less than $50,000 for tuition paid for one or more dependents to attend a non-chartered private school. For families with a total annual household income which equals or exceeds $50,000, the tax credit is worth up to $1,500. Moreover, because the tax credit is nonrefundable, lower-income families receive smaller credits, and those families that do not have a tax liability are unable to benefit at all. _(Last updated August 1, 2024)_

Legal History

No legal challenges have been filed against the program. _(Last updated March 1, 2023)_

Program Timeline

2021

Program Enacted

Legislation passed to create the program

2021

Program Launched

Program began accepting applications

2024

Last Updated

August 1, 2024

Program Guidelines

Income LimitNone
Prior Public SchoolNone
Enrollment CapNone
Testing MandateNone
Special NeedsNone