New federal scholarship tax credit · Begins January 1, 2027

Spreading blessings,
one scholarship at a time.

A new federal law lets you direct up to $1,700 of your taxes to scholarships that help children attend the school that's right for them, including faith-based and Catholic schools, or $3,400 if you file jointly and each spouse gives. Aspergillium proudly helps families and donors get started with Multiply Good.

Subject to IRS guidance and state participation. Not tax advice.

For donors

How the tax credit works

The Educational Choice for Children Act, enacted in 2025, created a new federal tax credit (Section 25F of the Internal Revenue Code). Here's the simple version.

  1. Give

    Get started at Multiply Good and make a cash gift of up to $1,700, or $3,400 on a joint return when each spouse gives. To qualify for the credit, a gift must go to a Scholarship Granting Organization (SGO) approved in a participating state.

  2. Claim

    When you file your federal return, claim a dollar-for-dollar credit for your qualifying gift, up to $1,700 per person, or $3,400 on a joint return, against the federal income tax you owe.

  3. Bless

    Your gift becomes scholarships that help children from working and middle-class families attend the school that fits them best.

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For 2027

Where you can give

A gift qualifies for the federal credit only when the scholarship organization is on a list kept by a state that has opted in. Thirty states have made that advance election. The other states, and the District of Columbia, have not.

Map of states that have opted in for 2027 Gold marks the 30 states with an IRS advance election for 2027. Other states, and the District of Columbia, are shown in outline and are not participating. Alaska and Hawaii are drawn inset, not to the same scale as the mainland. Alabama — opted in for 2027 Alaska — opted in for 2027 Arizona — not participating Arkansas — opted in for 2027 California — not participating Colorado — opted in for 2027 Connecticut — not participating Delaware — not participating Florida — opted in for 2027 Georgia — opted in for 2027 Hawaii — not participating Idaho — opted in for 2027 Illinois — not participating Indiana — opted in for 2027 Iowa — opted in for 2027 Kansas — opted in for 2027 Kentucky — opted in for 2027 Louisiana — opted in for 2027 Maine — not participating Maryland — not participating Massachusetts — not participating Michigan — not participating Minnesota — not participating Mississippi — opted in for 2027 Missouri — opted in for 2027 Montana — opted in for 2027 Nebraska — opted in for 2027 Nevada — opted in for 2027 New Hampshire — opted in for 2027 New Jersey — not participating New Mexico — not participating New York — not participating North Carolina — opted in for 2027 North Dakota — opted in for 2027 Ohio — opted in for 2027 Oklahoma — opted in for 2027 Oregon — not participating Pennsylvania — not participating Rhode Island — not participating South Carolina — opted in for 2027 South Dakota — opted in for 2027 Tennessee — opted in for 2027 Texas — opted in for 2027 Utah — opted in for 2027 Vermont — not participating Virginia — opted in for 2027 Washington — not participating West Virginia — opted in for 2027 Wisconsin — not participating Wyoming — opted in for 2027 District of Columbia — not participating Inset guides for Alaska and Hawaii
  • Opted in for 2027
  • Not participating, including DC

States that have opted in

  • Alabama
  • Alaska
  • Arkansas
  • Colorado
  • Florida
  • Georgia
  • Idaho
  • Indiana
  • Iowa
  • Kansas
  • Kentucky
  • Louisiana
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Hampshire
  • North Carolina
  • North Dakota
  • Ohio
  • Oklahoma
  • South Carolina
  • South Dakota
  • Tennessee
  • Texas
  • Utah
  • Virginia
  • West Virginia
  • Wyoming

Gold states have opted in for 2027. A gift qualifies only when it goes to a scholarship organization on that state's list.

Where the donor lives does not matter. You can live in a state that has not opted in, including New Jersey, and still claim the credit by giving to an organization listed in a gold state.

The scholarship itself stays with students who live in the state that listed the organization. It cannot pay for a school change for a student who lives in a state that has not opted in.

Aspergillium is not tied to one organization or one school. The credit can cover qualified K–12 expenses at private schools, charter schools, and public schools, such as tuition, tutoring, and supplies. Homeschool expenses can qualify where that state's law treats the home as a school.

This is the IRS advance-election list as of September 16, 2026. States can still be added before 2027. This is not tax advice.

The math

Give $1,700. Owe $1,700 less.

Most charitable gifts reduce your taxable income. This credit is different: it reduces your tax bill itself, dollar for dollar, up to $1,700. A married couple filing jointly can claim up to $3,400 when each spouse gives $1,700.

In other words, money you would have sent to the IRS can instead go to a child's education.

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Without a gift

Federal tax owed
$5,000
Scholarship gift
$0
Tax credit
$0
You pay the IRS
$5,000

With a $1,700 gift

Federal tax owed
$5,000
Scholarship gift
$1,700
Tax credit
−$1,700
You pay the IRS
$3,300

Hypothetical illustration only, for one person. Assumes you owe at least $1,700 in federal income tax, claim no state tax credit or charitable deduction for the same gift, and give to a qualifying SGO. Your total outlay is still $5,000, but $1,700 of it goes to scholarships instead of the Treasury. On a joint return, each spouse can do the same, for a combined credit of up to $3,400.

Donors, families, schools & parishes

Find your place in it

Wherever you fit, the next step starts at Multiply Good.

Donors

If you owe federal income tax, you may be able to redirect up to $1,700 a year to scholarships, or $3,400 if you file jointly and each spouse gives, dollar for dollar.

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Families

Scholarships can help with tuition and other qualifying K–12 education expenses, including at Catholic and other faith-based schools. Eligibility is based on household income relative to your area, so many working and middle-class families may qualify.

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Schools

A new source of tuition support for the families you serve, and a simple way for alumni and supporters to help at little or no extra cost to themselves.

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Parishes & organizations

Help your community see the opportunity: ordinary tax dollars, redirected to lasting good for children and families.

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States must opt in each year, and each participating state lists its approved SGOs. Scholarship eligibility rules are set by federal law and the SGO.

Plant a blessing

Ready to take the next step?

Aspergillium proudly helps families and donors get started with Multiply Good. Visit Multiply Good to give, or to learn how to take part as a family, school, parish, or organization.

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Milton Friedman
Portrait: Friedman Foundation for Educational Choice, 2004. Public domain.

1955

The idea, written down in 1955

Governments could require a minimum level of education which they could finance by giving parents vouchers redeemable for a specified maximum sum per child per year if spent on “approved” educational services. Parents would then be free to spend this sum and any additional sum on purchasing educational services from an “approved” institution of their own choice.

Milton Friedman, “The Role of Government in Education,” 1955.

In that essay he separated two jobs: paying for a minimum education, and running the schools. Government, he wrote, could do the first by giving parents a voucher for an approved school they choose, including a private or nonprofit school, and limit itself to checking minimum standards. He pointed to the GI Bill after World War II as the working model: a set sum a student could spend at a school they chose.

He and Rose Friedman kept making that case for decades. In 1996 they founded the Friedman Foundation for Educational Choice.

The federal scholarship tax credit that begins in 2027 is a later statute, not this 1955 proposal. Aspergillium is not a scholarship organization.

About us

Planted firmly upon the rock.

Aspergillium is a national sales, marketing, and distribution company. We help families, donors, schools, and parishes across the country understand the new federal scholarship tax credit, and we proudly help them get started with Multiply Good.

Our name comes from the aspergillum, the vessel used to sprinkle holy water in blessing. We see this new law the same way: a chance to scatter small gifts widely so that they take root and grow into something lasting in the lives of children and families.

We're rooted in faith and committed to doing this work with honesty, clarity, and care, for every family, whatever school they choose.

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Trustworthy

Clear, honest information. No hype.

Faith-rooted

Guided by service to families and the common good.

National reach

Helping communities in every participating state.

Get in touch

Questions from donors, families, schools, parishes, or organizations are welcome.

info@aspergillium.com