When can Des Moines families expect federal tax credit scholarships?
The donor credit begins in 2027, so scholarships funded by it follow from that year. Iowa's Office of the Governor and Department of Education certify the SGOs.
Des Moines Christian School already lists itself as a member of the Iowa Scholarship Granting Organization; other schools will announce their SGO as the program starts.
Who will be eligible?
Students in families with income below 300 percent of area median income. That is measured differently from the STO test, which uses the federal poverty guidelines, so a family that misses one line should still check the other.
What Federal Scholarship Tax Credit is and isn't
| It is | It isn't |
|---|---|
| A federal credit for donors starting 2027 | A federal voucher paid to parents |
| Run through state-certified SGOs | Available in 2026 |