Nebraska Opportunity Scholarships Act
Tax-Credit Scholarship in Nebraska
About This Program
Nebraska's Opportunity Scholarships Act was originally enacted in 2023 (LB753) and replaced in 2024 (LB1402), but voters repealed the program via ballot measure in November 2024. New legislation (LB509) introduced in February 2025 would re-establish a nonrefundable 50% tax credit for contributions to private school SGOs, with a $25 million annual cap. Nebraska became the first state to opt into the federal Educational Choice for Children Act scholarship tax credit (2027).
Eligibility Requirements
Funding Details
Funding mechanism: Program repealed by voters in 2024; new legislation pending
Approved Expenses
How to Apply
IMPORTANT: The Nebraska Opportunity Scholarships Act sunset in October 2024 following a voter referendum. The program is no longer accepting new applications. Families who previously received scholarships should contact their Scholarship Granting Organization (SGO) for information about any remaining funds or transition assistance.
Disclaimer: This tool provides estimates based on publicly available program data. Always verify eligibility directly with your state's program administrator. Program rules, funding amounts, and application deadlines may change.