Virginia

Opted In

Opted in on January 1, 2026

Abigail Spanberger

Governor , D

“Virginia is proud to lead the nation once again as the first state to opt in to the Education Freedom Tax Credit.”

Governor Glenn Youngkin, January 2026 (governor.virginia.gov)

EFTC Status in Virginia

Virginia was the FIRST state to formally opt in. Outgoing Gov. Glenn Youngkin (R) submitted paperwork effective January 1, 2026. New Gov. Abigail Spanberger (D) has not reversed the opt-in.

Great news!

Virginia has opted in to the Education Freedom Tax Credit.

IRS Form 15714 submitted by Gov. Youngkin in late December 2025, effective January 1, 2026. Eight initial SGOs identified.

Eight initial SGOs identified by Youngkin including Step Up Virginia, ACE Scholarships, Children's Scholarship Fund, and five others. Five additional SGOs added in mid-January 2026.

EFTC Readiness Checklist for Virginia Schools

Virginia has opted in to the EFTC. Use this 7-step checklist to prepare your school for participation.

1

Confirm Eligibility

Verify your school is an eligible K-12 institution (private, religious, or homeschool cooperative) under EFTC program rules.

2

Identify SGOs

Research which Scholarship Granting Organizations operate in Virginia. Contact them to understand application processes and timelines.

3

Estimate Family Eligibility

Use the EFTC Income Eligibility Calculator to estimate how many of your families fall within the 300% median income threshold.

Open Calculator
4

Prepare Documentation

Gather documentation of qualifying educational expenses: tuition, fees, tutoring, curriculum materials, and educational therapy costs.

5

Designate a Coordinator

Assign an EFTC coordinator to manage scholarship applications, SGO partnerships, and family communications.

6

Develop Communication Plan

Create materials to inform families about EFTC eligibility, the application process, and covered expenses. Plan for information sessions and one-on-one support.

7

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

Virginia Education Association condemned opt-in as "outrageous last-minute political stunt." Del. Dan Helmer filed legislation requiring EFTC recipients to take SOL tests.

February 9, 2026 · WHRO

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