North Dakota
Opted in on January 26, 2026
Get Your FSTC Prep Kit
Kelly Armstrong
Governor , R
“This program incentivizes charitable giving to support our state's most precious resource -- its students.”
Governor Kelly Armstrong, January 26, 2026 (press release)
FSTC Status in North Dakota
Governor Kelly Armstrong announced North Dakota's participation on January 26, 2026.
Great news!
North Dakota has opted in to the Federal Scholarship Tax Credit (FSTC).
Governor announced participation; formal IRS Form 15714 not yet submitted as of Jan 27, 2026.
FSTC Readiness Checklist for North Dakota Schools
North Dakota 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 North Dakota. 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 more than half of U.S. states had filed an advance election to participate in the new federal scholarship tax credit program enacted under the One Big Beautiful Bill, listing North Dakota among the 27 participating states. The announcement formalizes North Dakota's federal opt-in that Governor Kelly Armstrong first announced on January 26, 2026.
· Internal Revenue Service (IR-2026-76)
Read Full ArticleGet Your FSTC Prep Kit
North Dakota has opted in. Explore eligibility tools and school readiness resources to make the most of the FSTC.
Get My Prep KitStay Informed
Get updates on the FSTC in North Dakota and across the country.