Step Up, Step Further Scholarship Fund

The Definitive Guide to 
the Federal Scholarship Tax Credit (formerly known as ECCA)

Your complete resource for understanding the Federal Scholarship Tax Credit, how it works, what it funds, and how to get involved.
Pledge Your Contribution

What is the Federal Scholarship Tax Credit?

Dollar-for-Dollar Federal Tax Credit

Starting in January 2027, taxpayers can donate up to $1,700 to approved nonprofit scholarship granting organizations and receive a dollar-for-dollar credit on their federal taxes.

What Scholarships Can Cover

Scholarships can pay for private school tuition, textbooks, tutoring, special education services and other eligible education expenses.

 

Who Is Eligible?

Public AND private school students are eligible. Students qualify based on income, and most will be eligible.

 

Approved Scholarship Granting Organizations

Scholarship granting organizations must be approved by the governor of each state, and funding can add to existing state scholarship programs like Florida’s, or support new programs in states with limited scholarships.

How the Federal Scholarship Tax Credit Ecosystem Works

1

DONORS & CPAs -> Individuals contribute to an SGO and receive a dollar-for-dollar federal tax credit.

2

SGOs (STEP UP FOR STUDENTS) ->As your trusted SGO, we manage all compliance and distribute the funds as scholarships.

3

FAMILIES & SCHOOLS ->Families use the scholarships to pay for tuition, tutoring, and other expenses at approved schools.

Track Federal Scholarship Tax Credit Implementation

Federal Scholarship Tax Credit State Status Map

This program requires each state to opt in. See the live status of your state's legislation and learn how to take action.

View the Live Map ->

Latest ECCA News

From new states opting in to new rules from the Treasury, get the latest updates from our policy team.

Read the News ->

Why Partner with Step Up for the Federal Scholarship Tax Credit?

The Federal Scholarship Tax Credit needs a partner with a proven track record. Step Up For Students has over 20 years of experience managing state-level tax credit scholarships, with billions of dollars in contributions processed and over a million scholarships funded. We have the compliance, scale, and expertise to be your trusted national SGO from day one.
Learn More About Donating
Back to Top
chevron-down linkedin facebook pinterest youtube rss twitter instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter instagram