Education funding in Kentucky
2 programs in Kentucky. Each links to the program’s official sources.
Education Opportunity Account Program (HB 563, 2021)
Not open to homeschoolers From official sources October 7, 2026
No family can use this program. It never began operating because a court ordered the Department of Revenue to stop administering it.
Dates and status: The Department of Revenue says that, under the Franklin Circuit Court's October 8, 2021 order on HB 563, it will not approve account-granting organizations, open accounts, or grant tax credits for the program.
Federal Tax Credit Scholarship opt-in (H.B. 1, 2026)
Program doesn’t say whether homeschoolers qualify From official sources October 7, 2026 Not open yet
Official federal guidance says scholarships cover expenses "incurred in connection with or required by a K-12 public, private (including religious), or charter school" and does not mention homeschooling. Treasury and the IRS say separate guidance on which expenses qualify is still being written, so whether a homeschooled child can use a scholarship is not settled.
Dates and status: Kentucky elected to participate through House Bill 1 (2026), which became law when the General Assembly overrode the Governor's March 13, 2026 veto (Acts Ch. 4). Kentucky is on the IRS list for 2027; donations can qualify starting January 1, 2027, and the Secretary of State will post the annual SGO list.