FSTC state status
Opted in - January 22, 2026

Indiana

Governor Mike Braun (R)

FSTC status in Indiana

Governor Mike Braun announced Indiana's participation on January 22, 2026.

"Parents are in charge of their children's education. As a state, we are prioritizing that through universal school choice and a state tax credit for donations made to scholarship granting organizations."
Governor Mike Braun, January 22, 2026 (State of Indiana press release)
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Recent news

The latest from Indiana

On June 8, 2026, the IRS announced that 27 states, including Indiana, have elected to participate in the Federal Scholarship Tax Credit program created under the One Big Beautiful Bill. The IRS will maintain and update the official list of participating states as they complete the required election and submission process. June 8, 2026 · Internal Revenue Service (IR-2026-76) Read Full Article

Put the FSTC to work for your Indiana school.

Indiana state flag

Indiana

Opted in

Governor Mike Braun announced Indiana's participation on January 22, 2026.

Governor

Mike Braun

Mike Braun (R)

Parents are in charge of their children's education. As a state, we are prioritizing that through universal school choice and a state tax credit for donations made to scholarship granting organizations.Governor Mike Braun, January 22, 2026 (State of Indiana press release)

State Context

Existing Programs

  • Indiana Choice Scholarship Program (Vouchers)
  • Tax Credit Scholarship (SGO) Program
  • School Scholarship Tax Credit
  • Charter Schools

State-Specific Context

Indiana has one of the most established school choice environments in the country, with approximately 105,000 students in about 700 private schools. The Indiana Choice Scholarship Program (vouchers), launched in 2011, is one of the largest voucher programs in the nation, serving more than 70,000 students. Indiana also has the Tax Credit Scholarship Program (SGO program), the School Scholarship Tax Credit, and a robust charter school sector. The state was among the first to embrace comprehensive school choice legislation under Governor Mitch Daniels.

Advocacy Angle

Indiana's existing SGO infrastructure and large-scale voucher program mean the state has deep institutional expertise in administering scholarships. The FSTC adds federal support to an already thriving ecosystem without requiring new state legislation.

Recent News

On June 8, 2026, the IRS announced that 27 states, including Indiana, have elected to participate in the Federal Scholarship Tax Credit program created under the One Big Beautiful Bill. The IRS will maintain and update the official list of participating states as they complete the required election and submission process.

Internal Revenue Service (IR-2026-76), 2026-06-08

Last verified: 2026-07-30

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