VT S0161

Governor may annually submit a list of qualifying scholarship granting organizations to the U.S. Secretary of the Treasury by December 1, enabling Vermont taxpayers to claim the federal education scholarship tax credit under 26 U.S.C. § 25F

Qualifying organizations must be nonprofits focused on providing educational opportunities to economically underprivileged students through afterschool, summer tutoring, and similar programs

Scholarships and grants from listed organizations must go only to students attending Vermont public schools or independent schools approved to receive public tuition

Organizations listed in a prior year are presumed to remain listed unless the Governor finds they no longer meet requirements; Governor has discretion to audit organizations seeking placement

Effective date: July 1, 2026