Kentucky Education FreedomScholarship Granting Organization
For Families

See if your child may qualify for an EFTC scholarship.

Education Freedom Tax Credit (EFTC) scholarships are funded by donor contributions and help eligible Kentucky families pay for K-12 education.

This page is informational, not an application. Federal rules for EFTC are proposed, not final, and scholarships aren't expected until January 1, 2027. Nothing here guarantees a scholarship — it's a pre-screening estimate to help you understand where you likely stand.

Who's expected to qualify

Income test

Household income at or below 300% of the local area median income (HUD-style, adjusted for household size), based on the year before you apply.

School eligibility

The student must be eligible to enroll in a Kentucky public elementary or secondary school. That's a baseline test — students currently in private school or being homeschooled are eligible too, and can use the scholarship for private school tuition or homeschool expenses.

Kentucky residency

The student must live in Kentucky (with limited exceptions for dependents of Armed Forces members and dependents of individuals residing on Indian Lands).

The U.S. Treasury estimates that approximately 95% of American children live in households that meet the credit's income limit — most Kentucky families are likely to qualify on income alone. (Source: U.S. Dept. of the Treasury & U.S. Dept. of Education, Education Freedom Tax Credit Fact Sheet.)

What scholarships can pay for

Scholarships cover a broad range of K-12 education expenses — not just tuition — for an eligible student at a public, private (including religious), or charter school, or for homeschooling.

  • Tuition at a school of choice — public, private, religious, or charter
  • Academic tutoring, including for students attending a local public school
  • Special education and therapy services for students with disabilities
  • Books, supplies, and required equipment
  • Computer technology, software, and internet access used for the student's education
  • Extended day, before-/after-school, and summer academic programs
  • School-required uniforms and transportation, when required or provided by the school
  • Other education expenses required by or connected to a K-12 school

The EFTC statute (26 U.S.C. §25F) defines qualified expenses by cross-reference to the Coverdell ESA rules (26 U.S.C. §530(b)(3)(A)), which cover the categories above, and requires a connection to a K-12 school. Treasury's October 2026 proposed regulations confirm the specific expense list will come in separate future guidance — so exact rules may be refined, though general household costs and non-educational items are not expected to qualify. Sources: Treasury/IRS, Federal Scholarship Tax Credit proposed rule (91 FR 62818, REG-117199-25); U.S. Dept. of the Treasury & U.S. Dept. of Education, EFTC Fact Sheet.

Eligibility Pre-Screener

A quick estimate based on your county, household size, and income.

Can't find your county? Choose "not sure" at the bottom of the list.

How to apply (once the program opens)

1

Sign up for updates

We'll email you the moment Kentucky Education Freedom opens applications.

2

Submit your application

You'll provide proof of income, residency, and school enrollment eligibility.

3

Receive your scholarship

Approved students receive scholarship funds to apply toward approved education expenses.