Federal Scholarship Tax Credit · Starts January 1, 2027
Send your federal taxes to a student, not just to Washington.
A new federal law lets you give up to $1,700 to an approved scholarship organization and take every dollar back as a credit on your federal income tax. Families use those scholarships at the school they choose.
Claimed on IRS Form 8525 with your Form 1040 · IRC §25F
How it works
Four steps from tax bill to scholarship
Pledge your credit
Tell us what you plan to give in 2027. We'll send a reminder and the giving link when the window opens.
Give to the approved SGO
In Florida, that's Step Up, Step Further, the scholarship organization from Step Up For Students, which has served more than 550,000 Florida families.
Get your donor number
The scholarship organization mails a written acknowledgment with a unique donor number for your return.
Claim the credit
Your preparer reports the number on Form 8525. The credit cuts your federal tax dollar for dollar. Unused credit carries forward up to five years.
Giving levels
Earn your medal
Give on your own return and earn Bronze or Silver. Enroll your clients, staff or network and earn Gold, Platinum or Black Belt for your company, counted by the total your people pledge.

Supports 1 student scholarship (maximum annual contribution)

Supports 2 student scholarships (maximum annual contribution)

Supports 10+ student scholarships

Supports 100+ student scholarships

Supports 300+ student scholarships
Display your medal
Every level gets its medal artwork to use on your website, email signature, social posts and marketing.
Graduation in Florida
An invitation to our partner schools' annual graduation in Florida to watch the seniors walk the stage.
Meet the students
Visit a campus, meet the kids your clients are helping, and take photos and video for your own channels.
Speak on Impact Zoom
Join the Morning Motivational call at our partner schools and speak directly to students.
Who can enroll others: CPAs · enrolled agents · tax preparers · financial advisors · family offices · companies · churches and community groups
Who it helps
Scholarships for working families
Federal rules set a wide income limit. Each scholarship organization can set a tighter one, and Step Up, Step Further plans to focus on Florida's lowest-income students.
- Household income at or below 300% of area median income. In Florida that can reach roughly $250,000, depending on the county.
- Student lives in a participating state. Florida has opted in.
- Returning students come first, then their brothers and sisters.
- Covers more than tuition: books, tutoring, special-education services and other qualified K-12 costs.
For CPAs, tax pros, companies & family offices
Your people can redirect $1,700 each. Most don't know yet.
A CPA sees every client who owes federal tax. A company or family office can send one email to its whole staff. Enroll them, and every pledge that names you counts toward your company's medal.
Questions
Straight answers
Is this a deduction or a credit?
A credit. It comes off the tax you owe, dollar for dollar, up to $1,700 per person. You can't also deduct the same dollars as a charitable gift, though any amount above the credit may still be deductible.
When can I give?
Gifts made on or after January 1, 2027 count. Pledge now and we'll remind you when the Florida scholarship organization opens its giving page.
Can I give through my company?
The federal credit is for individuals. Gifts through partnerships or S corporations don't qualify. Business owners give personally, and companies reach the Gold and Platinum levels by organizing employee giving. Florida's separate corporate tax credit program is another route for corporations.
Can I choose the student or the school?
No. Gifts can't be earmarked for a particular student, and the scholarship organization awards the funds. Families who receive scholarships decide which school to use them at.
What if my tax bill is smaller than my gift?
The credit is nonrefundable, so it can't go below zero. Any unused credit carries forward for up to five years.
Does my state also give a credit?
If your state gives its own credit for the same gift, the federal credit is reduced by that amount. Ask your tax professional how it applies to you.