Scholarship tax credit programs provide a tax credit to businesses and individual taxpayers for donating funds to scholarship granting organizations. Nonprofit organizations manage and distribute donated funds in the form of private school tuition scholarships to eligible students. There are currently 24 scholarship tax credit programs in 19 states. This document is part of the "50-State Comparison: Private School Choice" that provides information on state private school choice policies specific to vouchers, education savings accounts, and scholarship tax credits. This document shows the eligibility requirements for scholarship tax credit programs and the number of states that have them. [View the full "50-State Comparison: Private School Choice" here: https://www.ecs.org/50-state-comparison-private-school-choice/.]