Browse common questions about eligibility, taxpayer participation, school involvement, and program oversight. Select a category below to quickly find the information you need.
Taxpayer participation under ECCA begins January 1, 2027.
Qualified contributions made during the 2027 tax year may be applied as a federal tax credit when individuals file their 2027 federal income tax return in 2028.
Preparation and education may occur prior to 2027, but official qualified participation begins with the 2027 tax year. Updates will be provided as federal and state implementation timelines are finalized.
Select a category below to view related questions and detailed guidance about the ECCA program.
Start here for an overview of how ECCA works
Guidance for individuals and businesses redirecting taxes
Who qualifies and how scholarship funding works
What public and private schools need to know
How education providers and vendors can qualify
Understand how state opt-in affects availability
Oversight, compliance, and program transparency
Key dates and how to prepare for rollout
The long-term vision behind ECCA