https://eftccredit.com/_next/static/chunks/5093-fa9ade3a8d05073e.js

1"use strict";(self.webpackChunk_N_E=self.webpackChunk_N_E||[]).push([[5093],{35093:(e,t,o)=>{function n(e){return e.name.toLowerCase().replace(/\s+/g,"-")}function a(){let e=arguments.length>0&&void 0!==arguments[0]?arguments[0]:s;return e.filter(e=>"opted-in"===e.status).map(e=>e.code)}function i(e){return"opted-in"===e.status&&"override"===e.entryPath}o.d(t,{Dx:()=>a,TF:()=>r,_P:()=>d,lO:()=>n,nz:()=>i,rc:()=>l,xj:()=>s});let r="2026-10-05",s=[{code:"ME",name:"Maine",status:"pending",governor:{name:"Janet Mills",party:"D"},tile:{row:1,col:12}},{code:"VT",name:"Vermont",status:"pending",governor:{name:"Phil Scott",party:"R"},note:"Enacted H.933 as Act 164 (signed June 18, 2026): a conditional, public-schools-first \xa725F opt-in. Treasury's October 1, 2026 regulations bar states from imposing SGO conditions more restrictive than \xa725F, the circumstance in which Act 164 directs the Governor to decline until the legislature acts again.",tile:{row:2,col:10}},{code:"NH",name:"New Hampshire",status:"opted-in",governor:{name:"Kelly Ayotte",party:"R"},decisionDate:"2026-01-29",note:"Opted in via Gov. Ayotte's January 2026 advance election (final and on the IRS official list, independent of the implementing bill). In June 2026 the legislature passed HB 1774, the \xa725F implementing statute (Dept. of Revenue Administration participates and auto-renews; Dept. of Education builds and submits the qualifying-SGO list), through both chambers (Senate May 14, House May 21); awaiting final enactment.",tile:{row:2,col:11}},{code:"WA",name:"Washington",status:"pending",governor:{name:"Bob Ferguson",party:"D"},tile:{row:3,col:2}},{code:"ID",name:"Idaho",status:"opted-in",governor:{name:"Brad Little",party:"R"},note:"Opted in by Gov. Little's February 2026 executive order; HB 731 (effective July 1, 2026) later wrote participation into permanent statute so it cannot lapse when an order expires.",tile:{row:3,col:3}},{code:"MT",name:"Montana",status:"opted-in",governor:{name:"Greg Gianforte",party:"R"},tile:{row:3,col:4}},{code:"ND",name:"North Dakota",status:"opted-in",governor:{name:"Kelly Armstrong",party:"R"},decisionDate:"2026-01-26",tile:{row:3,col:5}},{code:"MN",name:"Minnesota",status:"declined",governor:{name:"Tim Walz",party:"D"},decisionDate:"2026-03-24",note:'Walz said opting in is "never going to happen"; his supplemental budget had proposed ending longstanding state nonpublic pupil and transportation aid if Minnesota opted in.',tile:{row:3,col:6}},{code:"IL",name:"Illinois",status:"pending",governor:{name:"JB Pritzker",party:"D"},tile:{row:3,col:7}},{code:"WI",name:"Wisconsin",status:"vetoed",governor:{name:"Tony Evers",party:"D"},decisionDate:"2026-03-30",note:"Vetoed AB 602 after earlier declining (Sep 2025).",tile:{row:3,col:8}},{code:"MI",name:"Michigan",status:"pending",governor:{name:"Gretchen Whitmer",party:"D"},tile:{row:3,col:9}},{code:"NY",name:"New York",status:"committed",governor:{name:"Kathy Hochul",party:"D"},decisionDate:"2026-05-08",note:'Hochul announced intent to opt in May 8, 2026 via her FY2027 budget proposal, but said she will review IRS guidance before formally finalizing; not yet certified. After Treasury released the rules on Oct 1, 2026, her office said it is "carefully reviewing the proposed regulations"; still no advance election filed.',tile:{row:3,col:10}},{code:"MA",name:"Massachusetts",status:"pending",governor:{name:"Maura Healey",party:"D"},tile:{row:3,col:11}},{code:"OR",name:"Oregon",status:"declined",governor:{name:"Tina Kotek",party:"D"},decisionDate:"2025-08-14",tile:{row:4,col:2}},{code:"NV",name:"Nevada",status:"opted-in",governor:{name:"Joe Lombardo",party:"R"},tile:{row:4,col:3}},{code:"WY",name:"Wyoming",status:"opted-in",governor:{name:"Mark Gordon",party:"R"},tile:{row:4,col:4}},{code:"SD",name:"South Dakota",status:"opted-in",governor:{name:"Larry Rhoden",party:"R"},tile:{row:4,col:5}},{code:"IA",name:"Iowa",status:"opted-in",governor:{name:"Kim Reynolds",party:"R"},decisionDate:"2026-01-05",tile:{row:4,col:6}},{code:"IN",name:"Indiana",status:"opted-in",governor:{name:"Mike Braun",party:"R"},decisionDate:"2026-01-22",tile:{row:4,col:7}},{code:"OH",name:"Ohio",status:"opted-in",governor:{name:"Mike DeWine",party:"R"},tile:{row:4,col:8}},{code:"PA",name:"Pennsylvania",status:"pending",governor:{name:"Josh Shapiro",party:"D"},tile:{row:4,col:9}},{code:"NJ",name:"New Jersey",status:"pending",governor:{name:"Mikie Sherrill",party:"D"},tile:{row:4,col:10}},{code:"CT",name:"Connecticut",status:"pending",governor:{name:"Ned Lamont",party:"D"},tile:{row:4,col:11}},{code:"RI",name:"Rhode Island",status:"pending",governor:{name:"Dan McKee",party:"D"},tile:{row:4,col:12}},{code:"CA",name:"California",status:"pending",governor:{name:"Gavin Newsom",party:"D"},tile:{row:5,col:2}},{code:"UT",name:"Utah",status:"opted-in",governor:{name:"Spencer Cox",party:"R"},tile:{row:5,col:3}},{code:"CO",name:"Colorado",status:"opted-in",governor:{name:"Jared Polis",party:"D"},decisionDate:"2025-12-05",note:'Polis called opting in a "no-brainer" and said he would "be crazy not to" take the federal credit for Colorado families.',tile:{row:5,col:4}},{code:"NE",name:"Nebraska",status:"opted-in",governor:{name:"Jim Pillen",party:"R"},decisionDate:"2025-09-29",tile:{row:5,col:5}},{code:"MO",name:"Missouri",status:"opted-in",governor:{name:"Mike Kehoe",party:"R"},tile:{row:5,col:6}}

1,{code:"KY",name:"Kentucky",status:"opted-in",governor:{name:"Andy Beshear",party:"D"},entryPath:"override",decisionDate:"2026-03-17",note:"Beshear vetoed HB 1; legislature overrode the veto the next day. HB 1 assigns the annual \xa725F election to the Secretary of State (not the governor), so the filing does not depend on the governor's cooperation. On July 22, 2026, Secretary of State Michael Adams completed the federal advance election and filed a regulation opening Kentucky's SGO declaration process, the first state to open an SGO sign-up. Kentucky appeared on the IRS's official participating-states list on July 27, 2026, taking the official roster to 30.",tile:{row:5,col:7}},{code:"WV",name:"West Virginia",status:"opted-in",governor:{name:"Patrick Morrisey",party:"R"},note:"In via the governor's executive advance election and on the IRS official roster, independent of HB 4588 (the bill that would have named the State Treasurer as administrator, which died in conference). West Virginia has not designated a certifying office.",tile:{row:5,col:8}},{code:"VA",name:"Virginia",status:"opted-in",governor:{name:"Abigail Spanberger",party:"D"},entryPath:"predecessor",optedInBy:"Gov. Glenn Youngkin",decisionDate:"2026-01-01",note:"Outgoing Gov. Youngkin (R) filed the election days before leaving office, effective January 1, 2026; Spanberger inherited it. Under Treasury's temporary regulations (Oct. 2026) that advance election counts for 2027 only if Virginia files its SGO list with the IRS by February 15, 2027; on October 2, 2026 the Virginia Education Association urged her not to file, and she has not announced a decision. Youngkin's January 9, 2026 letter to Treasury named eight organizations.",tile:{row:5,col:9}},{code:"MD",name:"Maryland",status:"pending",governor:{name:"Wes Moore",party:"D"},tile:{row:5,col:10}},{code:"DE",name:"Delaware",status:"pending",governor:{name:"Matt Meyer",party:"D"},tile:{row:5,col:11}},{code:"AZ",name:"Arizona",status:"vetoed",governor:{name:"Katie Hobbs",party:"D"},decisionDate:"2026-04-14",note:"Gov. Hobbs vetoed SB 1106 (Jan 16, 2026) and a second opt-in bill in April 2026, citing the need to wait for IRS regulations.",tile:{row:6,col:3}},{code:"NM",name:"New Mexico",status:"declined",governor:{name:"Michelle Lujan Grisham",party:"D"},decisionDate:"2026-01-27",tile:{row:6,col:4}},{code:"KS",name:"Kansas",status:"opted-in",governor:{name:"Laura Kelly",party:"D"},entryPath:"override",decisionDate:"2026-04-13",note:"Kelly vetoed SB 361 on April 8; legislature overrode the veto during the April veto session (House 85-38, Senate 29-10). Kansas completed the formal federal advance election and appears on the IRS roster as of July 7, 2026.",tile:{row:6,col:5}},{code:"AR",name:"Arkansas",status:"opted-in",governor:{name:"Sarah Huckabee Sanders",party:"R"},decisionDate:"2026-01-16",tile:{row:6,col:6}},{code:"TN",name:"Tennessee",status:"opted-in",governor:{name:"Bill Lee",party:"R"},entryPath:"legislation",optedInBy:"the Tennessee Department of Education under Public Chapter 720",decisionDate:"2026-05-05",note:"Gov. Lee said in January 2026 that Tennessee would participate, but the operative act is SB 2206, the Federal Tax Credit Scholarship Act, enacted May 5, 2026 as Public Chapter 720, which directs the Department of Education to make the election, certify SGOs, and submit the list to Treasury.",tile:{row:6,col:7}},{code:"NC",name:"North Carolina",status:"opted-in",governor:{name:"Josh Stein",party:"D"},entryPath:"override",decisionDate:"2026-06-03",note:"Stein vetoed HB 87; the House overrode on May 20, 2026 and the Senate completed the override 30-19 along party lines on June 3, 2026, enacting the bill over the governor's objection. North Carolina is now opted in via legislative override (no gubernatorial action required).",tile:{row:6,col:8}},{code:"SC",name:"South Carolina",status:"opted-in",governor:{name:"Henry McMaster",party:"R"},tile:{row:6,col:9}},{code:"DC",name:"District of Columbia",status:"pending",governor:{name:"Muriel Bowser",party:"D"},note:"Mayor (DC has no governor).",tile:{row:6,col:10}},{code:"OK",name:"Oklahoma",status:"opted-in",governor:{name:"Kevin Stitt",party:"R"},note:"Opted in by Gov. Stitt's Executive Order 2026-03 (January 27, 2026); HB 3704 later codified participation and named the Oklahoma Tax Commission as SGO administrator.",tile:{row:7,col:6}}

1,{code:"LA",name:"Louisiana",status:"opted-in",governor:{name:"Jeff Landry",party:"R"},decisionDate:"2025-12-17",tile:{row:7,col:7}},{code:"MS",name:"Mississippi",status:"opted-in",governor:{name:"Tate Reeves",party:"R"},tile:{row:7,col:8}},{code:"AL",name:"Alabama",status:"opted-in",governor:{name:"Kay Ivey",party:"R"},tile:{row:7,col:9}},{code:"GA",name:"Georgia",status:"opted-in",governor:{name:"Brian Kemp",party:"R"},tile:{row:7,col:10}},{code:"AK",name:"Alaska",status:"opted-in",governor:{name:"Mike Dunleavy",party:"R"},note:"On August 20, 2026 Alaska opened applications for approval as a \xa725F Scholarship Granting Organization, the second state to do so after Kentucky: a letter of interest attesting to federal compliance plus an IRS 501(c)(3) determination letter, emailed to the Department of Education and Early Development, with the first approvals expected by September 30, 2026. On October 2, 2026 Gov. Dunleavy approved the first 20 organizations; applications stay open on a rolling basis and the state expects to submit its 2027 list to the IRS by December 1, 2026.",tile:{row:8,col:1}},{code:"HI",name:"Hawaii",status:"declined",governor:{name:"Josh Green",party:"D"},note:"Gov. Green declined to make the 2027 advance election. In March 2026 the legislature introduced four resolutions (HR68, HCR74, SR148, SCR158) urging him to reconsider; the opt-in is annual, so Hawaii can still elect in for a later year.",tile:{row:8,col:3}},{code:"TX",name:"Texas",status:"opted-in",governor:{name:"Greg Abbott",party:"R"},decisionDate:"2025-12-10",tile:{row:8,col:6}},{code:"FL",name:"Florida",status:"opted-in",governor:{name:"Ron DeSantis",party:"R"},decisionDate:"2026-01-28",tile:{row:8,col:10}}];function l(){let e=arguments.length>0&&void 0!==arguments[0]?arguments[0]:s;return e.reduce((e,t)=>(e[t.status]+=1,e),{"opted-in":0,committed:0,vetoed:0,declined:0,pending:0})}let d={"opted-in":"Opted in",committed:"Announced (not finalized)",vetoed:"Governor vetoed",declined:"Declined",pending:"No decision yet"}}}]);