Eleven states have passed laws in 2026 related to the Education Freedom Tax Credit (EFTC), which goes into effect in 2027. These bills take various actions that shape how or if a state will participate in the program.
Of the 31 total states that have indicated they will participate in the EFTC, legislatures in eight of them enacted bills requiring their states to opt in. Other state legislatures have adopted requirements for implementing the program, such as designating a specific state entity to compile a list of official SGOs or setting conditions for state participation.
