The Nevada legislature established the Educational Choice Scholarship Program in 2015. Also known as the Opportunity Scholarship, the program provides need-based scholarships for students who live in households whose income level does not exceed 300 percent of federal poverty guidelines. Parents and guardians of private and public school students can apply the scholarship toward tuition, fees, and transportation costs associated with attending the private school.

Nevada operates a dual-track scholarship tax credit system, allowing eligible students to receive scholarships funded through Nevada’s state tax credit program or the new federal tax credit program.

• State Opportunity Scholarship (Track A): Provides need-based scholarships for students in households earning at or below 300% of the federal poverty guidelines. The maximum state scholarship amount per student for the 2026–2027 school year is $10,367.00 (adjusted annually based on the Consumer Price Index). Scholarships apply toward tuition, fees, and transportation at participating licensed private schools.
• Federal Scholarship Tax Credit (Track B): Beginning January 1, 2027, eligible K–12 students in households earning at or below 300% Area Median Gross Income (AMGI) can receive scholarships funded by the new federal credit.
  • Private School Students: Scholarships cover tuition, mandatory fees, books, supplies, educational technology, and transportation.
  • Public School Students: Students enrolled in public schools can receive scholarships to pay for individual academic tutoring, special-needs therapies (speech, occupational, behavioral), and extended-day or afterschool academic enrichment programs.
  • Title I / Low-Income School Safe Harbor: Students attending Title I public schools or schools located in HUD Qualified Census Tracts (QCTs) who are selected by their school for tutoring or special needs support automatically qualify without needing individual household income verifications.

Nonprofit entities seeking initial state approval and federal certification must apply during NDE’s expedited intake window (November 9, 2026 – January 15, 2027):

Please review the information below for program clarity and updates:

The Nevada Department of Education does not send or accept scholarship applications. Parents and guardians should apply directly with the Scholarship Grant Organizations (SGOs) below.

Beginning January 1, 2027, individual U.S. taxpayers can claim a dollar-for-dollar nonrefundable federal income tax credit of up to $1,700 (or up to $3,400 for married couples filing jointly) for cash contributions made to NDE-certified SGOs under IRC § 25F.

• No Statewide Cap: Unlike the state MBT credit, there is no aggregate statewide cap on federal contributions.
• Individual Eligibility: Federal credits apply to individual taxpayers (cash, check, or electronic transfers); contributions from corporations or pass-through entities do not generate Section 25F credits.
• Unique Donor Numbers (UDNs): When you contribute, designate your gift as a "Section 25F Qualified Contribution." The SGO will issue a timely written acknowledgement containing a Unique Donor Number (UDN) by January 31, which you will use to claim the credit on federal Form 8525.

Registered Scholarship Organizations List (pdf)

Businesses who would like to make donations should also contact the SGOs directly using the contact information above.

For more information on the donation process, please visit the Department of Taxation's Educational Choice Scholarship Webpage.

The Nevada Department of Education is responsible for determining the maximum amount of scholarship funding any one student may receive based on the Consumer Price Index. The maximum scholarship amount per-student for the 2026 – 2027 school year is $10,367.00.

For Fiscal Year (FY) 2026 and 2027, the maximum amount of donations per NRS 363A.139 and NRS 363B.119 is $6,655,000.00.