Education funding in Nebraska
2 programs in Nebraska. Each links to the program’s official sources.
Federal Tax Credit Scholarship (state opt-in)
Program doesn’t say whether homeschoolers qualify From official sources October 7, 2026 Not open yet
Scholarships pay for 'qualified elementary or secondary education expenses' tied to a 'school' as determined under state law, and federal rules published so far do not say directly whether homeschool costs qualify in Nebraska. Governor Pillen named home school among the options parents choose when he opted in, but neither his office nor the Department of Revenue says homeschool expenses will qualify.
Dates and status: Governor Jim Pillen signed an executive order on September 29, 2025; the Department of Revenue says Nebraska made the advance election for calendar year 2027 and will post SGO certification procedures later.
Opportunity Scholarships (LB 753) and state-funded education scholarships (LB 1402)
Not open to homeschoolers From official sources October 7, 2026
This program no longer exists. The state scholarships that replaced the tax credits were for students attending private elementary and secondary schools, and voters repealed them before they started.
Dates and status: LB 1402 (approved April 24, 2024) eliminated the Opportunity Scholarships Act tax credits and replaced them with $10 million a year in state scholarships; voters repealed that section at the November 2024 general election (Retain 382,921, Repeal 508,140).