Student eligibility is based on household income up to 300% of the area median income, as defined by the U.S. Department of Housing and Urban Development. This inclusive income threshold means that an estimated 85% to 90% of JPG students will be eligible for scholarships, making this one of the most accessible and far-reaching school choice initiatives ever adopted.

The Education Freedom Tax Credit initiative incentivizes private investment in student scholarships. Unlike traditional voucher programs, it does not use public funds appropriated by the state or federal government. This innovative approach expands educational freedom for students and protects against the risk of government infringement of religious liberty, pursuant to a landmark ruling at the U.S. Supreme Court in Espinoza v. Montana Department of Revenue (2020).

The Education Freedom Tax Credit for scholarships initiative allows families to choose the education that best fits their needs—without taking a single dollar away from public schools. While traditional voucher programs use state-appropriated public funds, the innovative approach enabled through this initiative incentivizes private investment in scholarships to expand educational freedom and opportunities for students across America.

Under the Education Freedom Tax Credit initiative, scholarship funds may be used for these different categories:

• Tuition, uniforms, transportation and other fees

• Books and supplies

• Academic tutoring

Individuals can receive a 100% Education Freedom Tax Credit—up to $1,700 per year—when they donate to a certified Scholarship Granting Organization (like ACE!), helping students access better educational opportunities.

Beginning January 1, 2027, tax credits for qualified contributions will be available to every individual taxpayer in America.