Arkansas
Opted in on January 16, 2026
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Sarah Huckabee Sanders
Governor , R
“Arkansas is a national leader in school choice and I'm excited to see that with President Trump back in office, he's taking the education freedom movement nationwide. Paired with the EFA program established by Arkansas LEARNS, which more than 44,000 students already participate in, this federal scholarship makes sure that Arkansas families have more education options than ever before.”
Governor Sarah Huckabee Sanders, January 16, 2026 (Governor's Office press release)
FSTC Status in Arkansas
Governor Sarah Huckabee Sanders announced Arkansas's participation on January 16, 2026.
Great news!
Arkansas has opted in to the Federal Scholarship Tax Credit (FSTC).
Gubernatorial announcement of participation.
FSTC Readiness Checklist for Arkansas Schools
Arkansas has opted in to the FSTC. Use this 7-step checklist to prepare your school for participation.
Confirm Eligibility
Verify your school is an eligible K-12 institution (private, religious, or homeschool cooperative) under FSTC program rules.
Identify SGOs
Research which Scholarship Granting Organizations operate in Arkansas. Contact them to understand application processes and timelines.
Estimate Family Eligibility
Use the FSTC Income Eligibility Calculator to estimate how many of your families fall within the 300% median income threshold.
Open CalculatorPrepare Documentation
Gather documentation of qualifying educational expenses: tuition, fees, tutoring, curriculum materials, and educational therapy costs.
Designate a Coordinator
Assign an FSTC coordinator to manage scholarship applications, SGO partnerships, and family communications.
Develop Communication Plan
Create materials to inform families about FSTC eligibility, the application process, and covered expenses. Plan for information sessions and one-on-one support.
Build SGO Relationships
Establish relationships with at least one SGO before the application window opens. Understand their requirements, reporting expectations, and disbursement timelines.
Recent News
On June 8, 2026, the IRS announced (IR-2026-76) that 27 states had elected to participate in the new Federal Scholarship Tax Credit program created under the One Big Beautiful Bill, and Arkansas is named on the official participant list. States opt in by filing IRS Form 15714 (Advance Election to Participate Under Section 25F for 2027), and beginning January 1, 2027 eligible taxpayers can claim a federal credit of up to $1,700 for cash donations to Scholarship Granting Organizations.
· Internal Revenue Service (IR-2026-76)
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