West Virginia
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Patrick Morrisey
Governor , R
“Education is the cornerstone for the kids in our state. We have to make sure they get the best type of education.”
Governor Patrick Morrisey, February 2025 (West Virginia Watch)
EFTC Status in West Virginia
Governor Patrick Morrisey confirmed participation by January 2026. Issued Executive Order 2-25 on school choice on his second day in office.
Great news!
West Virginia has opted in to the Education Freedom Tax Credit.
Governor's executive decision; EO 2-25 declared school choice a priority.
EFTC Readiness Checklist for West Virginia Schools
West Virginia has opted in to the EFTC. 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 EFTC program rules.
Identify SGOs
Research which Scholarship Granting Organizations operate in West Virginia. Contact them to understand application processes and timelines.
Estimate Family Eligibility
Use the EFTC 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 EFTC coordinator to manage scholarship applications, SGO partnerships, and family communications.
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.
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 in release IR-2026-76 that 27 states, including West Virginia, had elected to participate in the new federal scholarship tax credit program created by the One Big Beautiful Bill, confirming the federal opt-in under Governor Patrick Morrisey. States opt in by filing IRS Form 15714, and beginning January 1, 2027 donors may claim a federal credit of up to $1,700 for contributions to qualified scholarship granting organizations.
· Internal Revenue Service (IR-2026-76)
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West Virginia has opted in. Explore eligibility tools and school readiness resources to make the most of the Education Freedom Tax Credit.
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