Ohio Tax-Credit Scholarship Program

Ohio offers tax credits to individuals supporting SGOs. They may receive a 100% credit, with a cap of $750 for a single taxpayer and $1,500 for a couple filing jointly. The credit is non-refundable. Corporations cannot participate in this program. SGOs that participate in this program must give priority to low-income K–12 students, defined as having household incomes below 300% of the FPL ($96,450 for a family of four in 2025-2026). An SGO must spend more than half of its revenue on scholarships. There is no cap on the value of scholarships. 

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)

Funds may be used for tuition and fees at private schools. 

(Last updated December 16, 2025)

View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

Ohio Rev. Code § 5747.73

(Last updated April 21, 2025)