About 9 in 10 K-12 families qualify for an EFTC scholarship.

The federal Education Freedom Tax Credit funds scholarships for K-12 students whose household income is at or below 300% of their area's median income, as defined by HUD. That covers roughly 90% of K-12 students nationwide. Scholarships are available for tuition at private schools — and for tutoring, books, supplies, after-school programs, special education services, and educational therapy at public schools.

What scholarships cover.

Federal law lists the qualified educational expenses that EFTC scholarships can fund: tuition and fees, books, supplies, and equipment, academic tutoring, special education services and educational therapy, curriculum materials, supplementary educational services, and after-school programs when they are education-related. Critically, these expenses apply to BOTH private school AND public school students. A scholarship can pay for tutoring your public-school student receives outside of class, for special-education therapy, or for the supplies a teacher's classroom budget can't cover.

How eligibility works.

Eligibility is determined by household income against your county's median income, published by the U.S. Department of Housing and Urban Development. The threshold is 300% of the area median income — for most Pennsylvania counties, that means a four-person household earning up to roughly $230,000-$280,000 typically qualifies. (We will publish a county-by-county PA AMI reference at launch.) AMI does not vary by household size. Your student must be eligible to enroll in a public elementary or secondary school. There is no income floor — lower-income families qualify too, and SGOs are required by federal law to consider family financial need when awarding scholarships.

You can be both a giver and a receiver.

EFTC is unusual: a family earning $90,000 with two children may qualify for scholarships for their kids AND have enough federal tax liability to use the $1,700 donor credit at the same time. Run the capacity calculator to see your donor number. Then use the scholarship application below to apply for your students. There is no rule against being on both sides of the program.

Demo — not yet functional

Apply for a scholarship.

Scholarship applications open in 1 Abacus Fund's pilot market (Blair County, Pennsylvania) once 1 Abacus Fund receives its IRS 501(c)(3) determination and PA's opt-in status is confirmed for the 2027 program year. Add your family to the waitlist below and we will notify you the moment applications open. The application will ask for income documentation (a recent Form 1040 or pay stubs), the student's school information, and the qualified expenses you intend to fund. Awards are made based on financial need within the eligible pool.

If you're in Pennsylvania.

Pennsylvania has not yet opted into the federal EFTC. Until Governor Shapiro opts in, your students cannot receive EFTC-funded scholarships in Pennsylvania — even though PA donors can still claim the federal credit by contributing to SGOs in opted-in states. If you want EFTC scholarships available to Pennsylvania families, the most useful thing you can do today is contact the Governor's office. See our PA Opt-In page for talking points and contact information.