State Opt-in Status
The Federal Scholarship Tax Credit allows individual states to opt in to administer the program. The following 30 states have formally opted in. New York has declared intent to opt in but has not formally announced its status.
Alabama, Alaska, Arkansas, Colorado, Florida, Georgia, Idaho, Indiana, Iowa, Kansas, Kentucky, Louisiana, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, West Virginia, Wyoming