Get Updates
← All States / Kentucky

Federal Scholarship Tax Credit in Kentucky

Andy Beshear
Andy Beshear
Governor of Kentucky
Democrat
Already Approved Opt-In
Kentucky will participate in the Federal Scholarship Tax Credit.

In March 2026, Governor Beshear vetoed a bill that authorized the Secretary of State to elect to participate in the FSTC. By April, the legislature had over-ridden his veto so that Kentucky’s K-12 students could receive these scholarships. The Secretary of State officially opted in by filing Form 15714 in July.

What This Means for Kentucky

Thanks to legislative action, Kentucky’s elementary and secondary students will have access to FSTC-funded scholarships.

Meanwhile, SGOs, schools, tutoring programs, and other education providers are making important preparations in advance of January 2027 when the FSTC becomes effective.

Kentucky's SGO List

Organizations eligible to receive federal scholarship tax credit donations in Kentucky.

SGO Name For Families For Donors Scholarship Types
Treasury is not yet accepting State SGO Lists. Once they are posted, we expect to share them here.

If you represent an SGO that wants to be on the Kentucky SGO List and hasn’t come to our attention, please email add.sgo@TheFSTCcoalition.org so you can be included.

News & Resources

Resource

House Bill 1

Authorizing the Secretary of State instead of Governor to participate in the FSTC.

Existing Educational Options in Kentucky

K-12 scholarships funded by EFTC donations can be stacked on top of funding from other state programs. To learn more about what’s available in Kentucky, click on the links below:

Take Action

Urge Governor Andy Beshear to Opt In

Encourage Governor Beshear to let students in Kentucky receive FSTC-funded scholarships. Here are a few points you might want to make:

  • Students in Kentucky, including those in public schools, will only benefit from the federal scholarship tax credit if the governor opts in.
  • The federal credit does not take money from the state or local budgets. These scholarships are funded entirely through private charitable contributions.
  • If the governor declines to opt in, donors from Kentucky will still get the tax credit, but their charitable contributions will go toward scholarships for students in a state that has opted in.
  • Because these scholarships support all students and a wide range of educational expenses, the federal scholarship tax credit is very popular among Republican, Independent, and Democratic voters.
Governor’s Office

Governor Andy Beshear

502-564-2611
700 Capital Avenue Suite 100
Frankfort, KY 40601