Created under the One Big Beautiful Bill Act (H.R. 1), this landmark federal initiative establishes the first-ever nationwide, privately funded K-12 scholarship program backed by a 100% federal tax credit—dollar for dollar, up to $1,700 annually. For the first time, individuals can receive a direct federal tax credit for donations to Scholarship Granting Organizations (SGOs), which in turn provide scholarships to students for a wide range of educational needs.
At no cost to Wisconsin taxpayers, these scholarships can be used across all types of schooling for tuition, tutoring, transportation, internet access, therapies, supplemental courses, and other qualified expenses.