📖 67% of America's third-graders read below grade level — and it starts in first grade. Your tax dollars can change that.

No. There are no income limits for donors. Any U.S. taxpayer with federal income tax liability can claim the credit, regardless of income level.

Not for the same donation — the federal credit is reduced dollar-for-dollar by any state credit claimed on the same gift. However, you can make two separate donations: one to claim your state credit, and a second (up to $1,700) to claim the federal Education Freedom Tax Credit.

Scholarships go to first-grade students who are reading below grade level and come from households earning no more than 300% of the area’s median gross income. This covers a wide range of families, including many middle-income households.

Our scholarships fund one-to-one, daily literacy tutoring with expert reading tutors using evidenced based reading interventions. At least 90% of every dollar EducationSuperHighway receives goes directly to student scholarships.

The tax credit is available in tax year 2027 and beyond, and you can donate starting January 1, 2027. It was signed into law as part of the FY2025 Reconciliation Act (P.L. 119-21) and is permanent — there is no expiration date. Regulations are currently being developed by the IRS and Treasury. Contributions made before January 1, 2027, do not qualify for the federal credit, though they may still be deductible as charitable contributions under existing IRS rules.

Yes. The Education Freedom Tax Credit (EFTC), the Federal Scholarship Tax Credit (FSTC), and the ECCA tax credit are three names for the same program — a dollar-for-dollar federal tax credit of up to $1,700 for donations to approved Scholarship Granting Organizations. The law was enacted as part of the One Big Beautiful Bill Act (P.L. 119-21) in July 2025.

Starting January 1, 2027, make a cash donation of up to $1,700 to an approved SGO in a participating state. When you file your federal tax return for tax year 2027 (filed in 2028), you will claim the credit using the IRS form specified in the final regulations. EducationSuperHighway will provide donors with the required acknowledgment documentation.

Yes. Section 70411 of the One Big Beautiful Bill Act lists tutoring as a qualified education expense. EducationSuperHighway scholarships fund one-on-one literacy tutoring for first-grade students reading below grade level, delivered using evidence-based Science of Reading methods.

The Education Freedom Tax Credit was established by Section 70411 of the One Big Beautiful Bill Act (Public Law 119-21), signed into law in July 2025. The credit is authorized for tax years 2027 through 2029 and is available only in states that have opted into the program. EducationSuperHighway is an approved Scholarship Granting Organization (SGO) eligible to receive contributions under this federal program.

No. The Education Freedom Tax Credit is federal, so any U.S. taxpayer can claim it — regardless of where they live. What matters is whether your donation goes to an approved Scholarship Granting Organization (SGO). States opt into the program by submitting an annual list of qualified SGOs to the U.S. Treasury, so state participation determines which SGOs are eligible — not which donors. A taxpayer in a state that has not opted in can still donate to an approved SGO operating in a participating state and claim the federal credit on their return.