Virginia
FSTC status in Virginia
Virginia was the FIRST state to formally opt in. Outgoing Gov. Glenn Youngkin (R) submitted paperwork effective January 1, 2026. New Gov. Abigail Spanberger (D) has not reversed the opt-in.
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The latest from Virginia
On June 8, 2026, the IRS announced in release IR-2026-76 that 27 states, including Virginia, had elected to participate in the new federal scholarship tax credit program created by the One Big Beautiful Bill, confirming Virginia's participation under Governor Abigail Spanberger. States opt in by filing IRS Form 15714, and beginning January 1, 2027 donors may claim a federal credit of up to $1,700 for contributions to qualified scholarship granting organizations. June 8, 2026 · Internal Revenue Service (IR-2026-76) Read Full Article
Put the FSTC to work for your Virginia school.
Virginia
Opted inVirginia was the FIRST state to formally opt in. Outgoing Gov. Glenn Youngkin (R) submitted paperwork effective January 1, 2026. New Gov. Abigail Spanberger (D) has not reversed the opt-in.
Governor

Abigail Spanberger (D)
Virginia is proud to lead the nation once again as the first state to opt in to the Education Freedom Tax Credit.Governor Glenn Youngkin, January 2026 (governor.virginia.gov)
State Context
Existing Programs
- Education Improvement Scholarships Tax Credits (Individual and Corporate)
- Charter Schools
State-Specific Context
Virginia enrolls approximately 105,000 students in about 650 private schools, with strong concentrations in Northern Virginia (Fairfax, Loudoun, Prince William counties), the Richmond metro area, and Hampton Roads. The state has the Virginia Education Improvement Scholarships Tax Credits program, established in 2012, which provides a 65% state income tax credit for donations to approved scholarship foundations serving low-income students. Virginia also has a smaller corporate tax credit component. The state's proximity to Washington, DC creates a competitive private school market, particularly in Northern Virginia, with families choosing from both Virginia and DC-based institutions.
Advocacy Angle
Virginia's existing Education Improvement Scholarships Tax Credit program provides proven SGO infrastructure. The FSTC's federal credit layers directly on top, significantly boosting the scholarship pool for the thousands of low-income families on Virginia SGO waitlists.
Recent News
On June 8, 2026, the IRS announced in release IR-2026-76 that 27 states, including Virginia, had elected to participate in the new federal scholarship tax credit program created by the One Big Beautiful Bill, confirming Virginia's participation under Governor Abigail Spanberger. States opt in by filing IRS Form 15714, and beginning January 1, 2027 donors may claim a federal credit of up to $1,700 for contributions to qualified scholarship granting organizations.
Last verified: 2026-07-30
