Make Educational Opportunity Possible in Nebraska
Great news! Nebraska has opted into the Education Freedom Tax Credit (EFTC), creating a new opportunity for eligible students and families beginning January 1, 2027.
Eligible Nebraska taxpayers can commit now to make a qualifying EFTC contribution through ACE Scholarships starting January 1, 2027, when the federal tax credit takes effect.
Nebraska’s Current Status
Nebraska has opted into the EFTC and made its advance election to participate beginning in 2027.
EFTC Status
Participating
Effective January 1, 2027
Nebraska has opted into the EFTC.
ACE in Nebraska
Not Currently Active
ACE Scholarships does not currently deliver scholarships to students in Nebraska.
Participating Schools
Not Available
ACE Scholarships does not currently have an active network of participating schools in Nebraska.
Scholarships
Not Currently Available
EFTC-funded scholarships are expected to become available to eligible students in Nebraska beginning in 2027, once applicable requirements are in place and qualifying Scholarship Granting Organizations (SGOs) are approved.
The EFTC Opportunity Is Coming to Nebraska
Nebraska’s participation makes EFTC-funded scholarship opportunities available to eligible students beginning in 2027, once applicable requirements are in place.
The Nebraska Department of Revenue will administer the state’s process for qualifying SGOs. The department plans to publish additional forms and procedures after final federal guidance is issued.
Three Ways to Give
There are several ways to help make educational opportunities possible for students. Choose the option that works for you.
EFTC Contribution
Make a qualifying EFTC contribution through ACE Scholarships to help fund K–12 scholarships for eligible students in Nebraska.
Eligible taxpayers will receive a dollar-for-dollar federal tax credit on qualifying contributions of up to $1,700 per taxpayer, or $3,400 for married couples filing jointly, subject to federal requirements.
Stay Connected
Get updates about scholarships, educational opportunities, and EFTC participation in your state.



