Tax-Credit Scholarship
Nevada Educational Choice Scholarship Program
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Enacted:2015
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Launched:2015
Program Stats
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58%
Students Eligible -
1%
Funded Eligibility -
1,556
Participating Students (2024-25) -
$4,620
Average Account Value (2024-25) -
39%
Public School Funding
Program Summary
Nevada’s Educational Choice Scholarship allows corporations to claim a 100% tax credit, applied to the Modified Business Tax, for contributions to approved SGOs. Taxpayers may carry forward a tax credit under this program for five years. Only students whose families have household incomes at or below 300% of the FPL can participate. There is no prior public school requirement. The maximum scholarship value increases with the Consumer Price Index; for 2025-2026, the maximum amount is $10,094 per student. Total credits claimed cannot exceed approximately $6.7 million, meaning less than 1% of Nevada’s K–12 student population can participate. Permitted uses include tuition, fees, and transportation costs associated with attending the private school.
Funding Mechanism: Private donors fund this program by donating to SGOs. They receive tax credits for their donation, up to certain limits.
Universal Eligibility: ❌
Universal Usage: ❌
Universal Funding: ❌
Truly Universal: ❌
(Last updated December 16, 2025)
Use of Funds
Funds can be used toward tuition, fees, and transportation costs associated with attending a private school.
(Last updated December 16, 2025)
Program Guidelines
View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.
(Last updated December 16, 2025)
Governing Statutes
Legal History
On October 7, 2021, the Nevada Supreme Court in Morency v. State ruled against parents who challenged the state legislature’s elimination of the escalator clause in the state’s tax credit scholarship program. Parents alleged that the bill was passed improperly, with a simple majority vote, which parents claimed conflicted with a constitutional requirement for a two-thirds vote. This case began when parents realized elimination of the escalator clause could cause hundreds of students to lose scholarship funding and could lead to eventual elimination of the program. The court held that the constitutional provision in question, requiring a two-thirds majority vote for bills that generate, create, or increase public revenue, did not apply. The tax credit scholarship program is still in effect, but the escalator clause has been repealed. Morency v. State, Dep’t of Educ., 137 Nev.Adv.Op.63 (Nev. 2021).
(Last updated July 14, 2024)