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  3. Patrick Graff on the Education Freedom Tax Credit’s 52 Million Eligible Students, 121 Million Potential Donors, & 31 Participating States
September 25, 2026
September 25, 2026

•Episode length: 34m

Defense of Freedom Institute for Policy Studies

Patrick Graff on the Education Freedom Tax Credit’s 52 Million Eligible Students, 121 Million Potential Donors, & 31 Participating States

Episode length: 34m

Subscribe to Freedom to LearnSubscribe

The new federal Education Freedom Tax Credit could reshape the K-12 education landscape faster than most people realize. American Federation for Children senior fellow Patrick Graff’s new research reveals who can fund and who can receive tax credit-funded scholarships. Ginny Gentles and Patrick discuss how the new federal tax credit works, the 52 million students who could qualify for tax credited-funded scholarships, the 121 million taxpayers who are eligible to claim the tax credit and fund scholarships, and why state participation will determine which families benefit. They also explore the program’s potential to generate billions in new K-12 education funding.

Who Can Receive a Scholarship? The Eligible K-12 Student Population Under the New Federal Education Freedom Tax Credit (EFTC): https://www.federationforchildren.org/new-estimates-project-that-52-million-k-12-students-eligible-for-the-education-freedom-tax-credit-eftc/

Who Can Fund a Scholarship? Updated Donor Estimates under the New Federal Education Freedom Tax Credit (EFTC): https://www.federationforchildren.org/who-can-fund-a-scholarship-under-the-eftc/

Federal School Choice Could Be Huge: Possibly many billions in scholarships, even with modest donor uptake, The Wall Street Journal: https://www.wsj.com/opinion/federal-school-choice-tax-credit-donations-patrick-graff-report-3044cba3

EFTC participating states for 2027: https://www.irs.gov/government-entities/federal-state-local-governments/federal-scholarship-tax-credit-fstc

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Host:
•Ginny Gentles

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