Ohio Tax-Credit Scholarship Program

Ohio

Tax-Credit Scholarship

Students Eligible

100%

Student Eligibility

All K–12 students residing in Ohio are eligible. SGOs must prioritize students from low-income families and may set their own additional eligibility guidelines. _(Last updated July 14, 2024)_

Use of Funds

Students can use scholarships to attend primary and secondary schools. _(Last updated July 14, 2024)_

Funding Amount & Source

Private donors fund this program by donating to SGOs and receiving tax credits for their donation, up to certain limits. SGOs determine scholarship amounts. Taxpayers that contribute to SGOs may claim a dollar-for-dollar nonrefundable credit of up to $750. The state will allow $1,500 per couple for the nonrefundable credit. The average scholarship size has not yet been determined, but there is no cap on scholarship values. _(Last updated July 14, 2024)_

Legal History

No legal challenges have been filed against this program. _(Last updated July 14, 2024)_

Program Timeline

2021

Program Enacted

Legislation passed to create the program

2021

Program Launched

Program began accepting applications

2024

Last Updated

July 14, 2024

Program Guidelines

Income LimitNone (low-income priority)
Prior Public SchoolNone
Enrollment CapNone
Testing MandateNone
Special NeedsNone