Credit details by state

All 17 states offering scholarship credit programs allow state tax credits along with the federal deduction available with a charitable deduction. Oklahoma and Virginia also allow a state tax deduction. Florida reduces the state credit if the federal deduction is claimed. Click bold items for additional details.
StateWho is eligible?Max donationCredit as percent of donationRead rules
ALABAMA
Individual
Business
$50,000
No limit
Additional information for Alabama
The credit to offset a taxpayer's liability in a given year is limited to 50% of the taxpayer's tax liability.
100%
100%
ARIZONA
Individual
Business
Additional information for Arizona
Arizona has four programs with different rules. After donating max credit to the original program, donors can give to the switcher program.
Original program:
Single filers: $546
Married joint filers: $1092
Switcher program:
Single filers: $543
Married joint filers: $1085
Varies, starting at $546
No limit
100%
100%
FLORIDA

Business

No limit

100%
GEORGIA
Individual
Business
$1,000
$10,000
Additional information for Georgia
For both individual and business credits, the amount can't exceed 75% of taxes owed.
100%
100%
INDIANA
Individual
Business
No limit
No limit
50%
50%
IOWA
Individual
Business
No limit
No limit
65%
65%
KANSAS

Business

No limit

70%
LOUISIANA
Individual
Business
No limit
No limit
95%
95%
MONTANA
Individual
Business
$150
$150
100%
100%
NEVADA
Individual
Business
No limit
No limit
100%
100%
NEW HAMPSHIRE

Business

No limit

85%
OKLAHOMA
Individual
Business
$1,000
$100,000
Additional information for Oklahoma
The tax offset for Oklahoma is 50% for the first year and 75% for the second year.
50%
50%
PENNSYLVANIA

Business

$750,000
Additional information for Pennsylvania
The tax offset for Pennsylvania is 75% for the first year and 90% if the same amount is given in two consecutive years.
75%
75%
RHODE ISLAND
Additional information for Rhode Island
In Rhode Island, benefits are available to pass-through entities, which can be individuals.
Individual
Business
$100,000
$100,000
Additional information for Rhode Island
The tax offset for Rhode Island is 75% for the first year and 90% for the second year.
75%
75%
SOUTH CAROLINA
Individual
Business
No limit
No limit
Additional information for South Carolina
Benefits can't exceed 60% of tax liability.
100%
100%
SOUTH DAKOTA

Business

No limit

80%
VIRGINIA
Individual
Business
$125,000
No limit
65%
65%