Nevada – Educational Choice Scholarship Program
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.
Program Fast Facts
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America’s 19th tax-credit scholarship program
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52 percent of families with children income-eligible statewide
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2,306 scholarships awarded (2018–19)
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61 participating schools (2018–19)
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4 scholarship granting organizations (2018–19)
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Average scholarship award: $5,370 (2018–19)
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Average value as a percentage of public school per-student spending: 64 percent
Program Details
Nevada’s Educational Choice Scholarship Program Participation
Click the + symbols to learn more about this program’s details.
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 $11.4 million in 2019–20, but no new students who did not previously receive scholarships may receive them.
Student Funding
Scholarship amounts are determined by SGOs. The maximum scholarship is worth $8,132 in 2018–19, a limit that increases by the Consumer Price Index increase each year.
Student Eligibility
All students that receive scholarships under this program must come from families whose household incomes are at or below 300 percent of the federal poverty line ($77,250 for a family of four in 2019–20). Starting in 2019–20, no students who did not previously receive an Education Choice Scholarship are eligible to receive one.
EdChoice Expert Feedback
This scholarship program learned from the successes of others before it and has implemented many positive attributes for a school choice program. By including a budget escalator for the tax credit cap year to year, the program will eventually grow to meet demand, and a tax credit of 100 percent per donor will help raise necessary funds for students. Although this program is still young, it could be broadened to allow for universal access. The program does allow for current private school families to access the fund, a very welcomed addition as there are many families who have sacrificed to put their children in private school already. Additionally, the regulations on the program are sensible and unobtrusive. Schools are allowed to choose the type of nationally norm-referenced test that best aligns with their curriculum and teaching style.
Rules and Regulations
- Income Limit: 300 percent Poverty
- Prior Year Public School Requirement: None
- Geographic Limit: Statewide
- Enrollment Cap: None
- Scholarship Cap: $8,132
- Testing Mandates: National
- Credit Value: 100%
- Total Credit Cap: None
- Budget Cap: $11.4 million
SGO Requirements:
- Must be a certified 501(c)3
- May not own or operate any private school in the state
- May not spend more than 5 percent of its donations on the administration of the fund
- May not limit gifts to a single school
- May not limit gifts to specific pupils
- Must keep records pursuant to the educational environment of the student
- May not award scholarships to new students, including siblings of current recipients
Governing Statutes
Legal History
No legal challenges have been filed against the program.