North CarolinaNorth Carolina lists scholarship groups for a federal tax credit
North Carolina elects to take part in a federal tax credit program for individual gifts to qualifying scholarship groups, with state participation set for tax years starting after 2026.
What it does
North Carolina elects to take part in the federal tax credit program for individual gifts to scholarship groups. Federal law sets the rules for which gifts qualify.
The Authority must send the federal government, and post online, a list of North Carolina scholarship groups that meet federal rules.
Groups on the Authority's list may provide scholarships for qualifying grade school and high school costs, including home school expenses, when federal law allows.
Argument forPeople who give to qualifying scholarship groups could claim the federal tax credit, and listed groups may offer scholarships for eligible school costs, including home school expenses.
Argument againstScholarship groups may face extra application and paperwork steps, while state staff may need to review records and coordinate with other agencies.
More detail
North Carolina elects to take part in the federal tax credit for individual gifts to scholarship groups. The election covers individuals who make qualified contributions to scholarship groups located in North Carolina. Federal law determines which gifts qualify for the credit. The act took effect when it became law on June 3, 2026.
The State Education Assistance Authority must send the federal government, and publish online, a list of qualifying scholarship groups. The list covers scholarship groups located in North Carolina that meet federal requirements. The Authority may set rules for applications and supporting documents and may work with other state agencies, including the Department of Revenue. The Authority must meet federal requirements for the state to participate in tax years beginning after December 31, 2026. It must adopt necessary rules by July 1, 2026, or within 120 days after federal regulations are published, whichever is later.
Scholarship groups on the Authority's list may provide scholarships for qualifying education expenses. This applies to listed groups and qualifying elementary or secondary education expenses. The expenses must qualify under federal law; examples include home school expenses.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 3Withdrawn From ComLatest
- Vote recorded Motion 11 Veto Override. Result: pass.Upper
- Jun 3Placed on Today's Calendar
- Jun 3Veto OverriddenMajor
- Jun 3Ch. SL 2026-6Major
- May 20Veto OverriddenMajor
- Vote recorded Veto Override. Result: pass.Lower
- May 20Veto Received from House
- May 20Ref To Com On Rules and Operations of the SenateMinor
- Apr 6Withdrawn From Cal
- Apr 6Placed On Cal For 04/21/2026
- Mar 9Withdrawn From Cal
- Mar 9Placed On Cal For 04/06/2026
- Feb 9Withdrawn From Cal
- Feb 9Placed On Cal For 03/09/2026
- Jan 12Withdrawn From Cal
- Jan 12Placed On Cal For 02/09/2026
- Jun 3Withdrawn From ComLatest
- 2025
- Dec 15Withdrawn From Cal
- Dec 15Placed On Cal For 01/12/2026
- Nov 17Withdrawn From Cal
- Nov 17Placed On Cal For 12/15/2025
- Oct 22Withdrawn From Cal
- Oct 22Placed On Cal For 11/17/2025
- Oct 20Withdrawn From Cal
- Oct 20Placed On Cal For 10/21/2025
- Sep 25Withdrawn From Com
- Sep 25Placed On Cal For 10/20/2025
- Sep 22Withdrawn From Cal
- Sep 22Re-ref Com On Rules, Calendar, and Operations of the HouseMinor
- Aug 26Placed On Cal For 09/22/2025
- Aug 6Vetoed 08/06/2025Major
- Aug 6Received from the Governor
- Aug 1Pres. To Gov. 8/1/2025To Governor
- Jul 31Ratified
- Jul 30Concurred In S Com SubMajor
- Jul 30Ordered Enrolled
- Jul 29Reptd Fav Com SubstituteMinor
- Jul 29Com Substitute Adopted
- Jul 29Re-ref Com On Rules and Operations of the SenateMinor
- Jul 29Reptd FavMinor
- Jul 29Placed on Today's Calendar
- Jul 29Amend Adopted A2Major
- Jul 29Amend Failed A1Minor
- Jul 29Amend Adopted A4Major
- Jul 29Amend Failed A3Minor
- Jul 29Amend Tabled A5
- Jul 29Amend Tabled A6
- Jul 29Amend Tabled A7
- Jul 29Amend Tabled A8
- Jul 29Amend Tabled A9
- Jul 29Passed 2nd ReadingMinor
- Jul 29Passed 3rd ReadingPassed Senate
- Jul 29Engrossed
- Jul 29Special Message Sent To House
- Jul 29Special Message Received For Concurrence in S Com Sub
- Jul 29Cal Pursuant 36(b)
- Jul 29Placed On Cal For 07/30/2025
- Jul 24Withdrawn From Com
- Jul 24Re-ref to Finance. If fav, re-ref to Rules and Operations of the SenateMinor
- Mar 26Regular Message Sent To Senate
- Mar 26Regular Message Received From House
- Mar 26Passed 1st ReadingMinor
- Mar 26Ref To Com On Rules and Operations of the SenateMinor
- Mar 25Amend Adopted A1Major
- Mar 25Passed 2nd ReadingMinor
- Mar 25Passed 3rd ReadingPassed House
- Mar 25Ordered Engrossed
- Mar 24Reptd FavMinor
- Mar 24Cal Pursuant Rule 36(b)
- Mar 24Placed On Cal For 03/25/2025
- Mar 18Reptd FavMinor
- Mar 18Re-ref Com On Rules, Calendar, and Operations of the HouseMinor
- Feb 25Reptd Fav Com SubstituteMinor
- Feb 25Re-ref Com On Judiciary 3Minor
- Feb 11Passed 1st ReadingMinor
- Feb 11Ref to the Com on Education - K-12, if favorable, Judiciary 3, if favorable, Rules, Calendar, and Operations of the HouseMinor
- Feb 10FiledIntroduced
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