Nevada’s Educational Choice Scholarship program was enacted and launched in 2015. The tax-credit scholarship program allows corporations to claim a 100 percent tax credit when they contribute to approved Scholarship Granting Organizations (SGOs). The SGOs then provide private school scholarships to families who meet the income requirements. Learn more about the program’s funding, eligibility, and regulations on this page.
Corporations can claim a 100 percent tax credit for contributions to approved Scholarship Granting Organizations (SGOs), nonprofits that provide private school scholarships, counted against the Modified Business Tax. Taxpayers may carry forward a tax credit under this program for five years. The total amount of tax credits awarded statewide is limited to $5 million in 2015–16, a limit that increases 110 percent each year.
Beginning in the 2015–16 school year, scholarship-granting organizations (SGOs) in Nevada will provide scholarships to students to attend private school.
Scholarship amounts are determined by SGOs. The maximum scholarship is $7,775 in 2015-16, a limit that increases by the CPI increase each year.
All students receiving scholarships under this program must come from families whose household incomes are at or below 300 percent of the federal poverty line ($72,750 for a family of four in 2015–16).
No legal challenges have been filed against the program.