Ohio Tax-Credit Scholarship Program
- Tax-Credit Scholarship
- Enacted 2021
- Launched 2021
Ohio offers tax credits to individuals supporting scholarship-granting organizations (SGOs), nonprofits that provide private school scholarships to students in need. This tax-credit scholarship program allows taxpayers to receive dollar-for-dollar tax credits up to $750 for their donations to SGOs. Learn more about how the program works on this page, including eligibility, funding, regulations and more.
We do not administer this program.
Ohio’s Sixth Private School Choice Program
of Students Eligible Statewide
No cap on scholarship values
Percent of students eligible for Ohio’s Tax-Credit Scholarship Program
Scholarship-granting organizations determine scholarship amounts. Taxpayers that contribute to SGOs may claim a dollar-for-dollar credit of up to $750.
All K–12 students residing in Ohio are eligible. SGOs must prioritize students from low-income families and may set their own additional eligibility guidelines.
EdChoice Expert Feedback
Ohio’s tax-credit scholarship program has the potential to help tens of thousands of students access schools that are the right fit for them, but policymakers could do more to expand educational opportunity.
All students are eligible to receive a tax-credit scholarship, making this among the most expansive educational choice programs in the nation. Statewide, only 3.5 percent of students statewide actually use one of Ohio’s five other educational choice programs (including the Autism Scholarship Program, the Educational Choice Scholarship Program, the Jon Peterson Special Needs Scholarship Program, the Income-Based Scholarship Program and the Cleveland Scholarship Program).
The average scholarship size has not yet been determined, but there is no cap on scholarship values.
Tax credits are worth 100 percent of the value of the contributions to scholarship organizations, but donors can only claim up to $750 in tax credits annually.
In order to expand access to educational choice, Ohio policymakers should increase the amount of tax credits that donors may receive.
Ohio’s scholarship program generally avoids unnecessary and counterproductive regulations.
Rules and Regulations
- Income Limit: None (low-income priority)
- Prior Year Public School Requirement: No
- Geographic Limit: Statewide
- Enrollment Cap: No
- Scholarship Cap: None
- Testing Mandates: None
- Credit Value: 100 percent
- Per Donor Credit Cap: $750
- Total Tax Credit Cap: None
Ohio Rev. Code §§ 5747.73.
No legal challenges have been filed against this program.
Ohio Tax-Credit Scholarship Program State Groups
That Support School Choice
School Choice Ohio works to ensure that families across the state know about the education options available for their children. They also advocate for the expansion of quality options for every child.