Oregon – Federal Scholarship Tax Credit Coalition

Not Yet Opted In

Governor Kotek has not filed Form 15714 with the IRS, so K-12 students in the state still don’t know if they can benefit from FSTC-funded scholarships in 2027.

Oregon Governor Tina Kotek has wavered on whether she would opt in or block students in the state from receiving FSTC-funded scholarships. In her most recent statement in mid-June, she said, “At this point I simply cannot trust that any education policy coming from Trump’s White House is in the best interest of Oregon’s kids and our public education system.”

Governor Kotek faces re-election this fall. She is running against Republican Christine Drazan, the former minority leader of the state Senate. Governor Kotek still has time to opt in and allow Oregon’s students to receive FSTC-funded scholarships.

What This Means for Oregon

Until Governor Kotek opts in, Oregon’s elementary and secondary students will NOT have access to FSTC-funded scholarships. The governor still has time to act.

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

Oregon's SGO List

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

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 Oregon SGO List and hasn’t come to our attention, please email add.sgo@TheFSTCcoalition.org so you can be included.

News & Resources

No Oregon-specific news yet. Sign up for updates to be notified when new content is added for Oregon. If you’re a member of the FSTC Coalition with relevant media or research reports you would like to share here, please alert greg.brock@theFSTCcoalition.org.

Existing Educational Options in Oregon

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 Oregon, click on the links below:

Private School Choice Programs: EdChoice Oregon Site and AFC Oregon Site
Public Charter Schools
Homeschools
Microschools and Coops — Innovative models like microschools and coops often operate under homeschool laws, but here are some additional resources:
- Microschool Directory
- Prenda
529 Savings Plans for K-12 Expenses
Traditional public schools

Timeline

July 2025

HR1 signed — FSTC enacted

January 2026

Governors first welcomed to opt-in
State opt-in window opens

June 2026

Treasury previews rule, assuring governors that students in public, private and other schools can get K-12 scholarships

September 2026

IRS final regulations
FSTC rules for 2027 expected

Jan 2027

FSTC is in effect
Credits go live nationwide

Take Action

Urge Governor Tina Kotek to Opt In

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

Students in Oregon, 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 Oregon 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 Tina Kotek

503-378-4582

900 Court Street NE, Suite 160
Salem, OR 97301-4047

Send a Message