State guide · Research 2026-09-08
Scholarship Granting Organization
Absence here means no current state SGO-administered tax-credit education program was identified in the two NCSL scans; it does not mean the state has no other school-choice program.
October 2026 federal regulatory update · Temporary state procedures and proposed SGO operating rules; current participation must be checked with the IRS.
Federal participation — verified October 23, 2026: Michigan does not appear on the IRS advance-election list for 2027.
IRS list dated October 22, 2026. Neither an advance election nor this guide establishes that an individual organization is listed. View IRS source.
No IRS advance election shown on the participating-state list dated 2026-07-24.
Historical IRS source date: 2026-07-24. References to forthcoming federal regulations predate the October 1 release.
No state-level SGO-administered tax-credit education program found in the NCSL TCS/ESA scans used for this workbook.
This is not a finding that the state has no school-choice programs. Other education programs may use different funding or organizational models.
No state or federal readiness track is available in this research release. Monitor agency updates; this does not prevent using SGOone's existing operational tools.
Links and currentness notes come from the supplied workbook. Secondary mirrors are labeled; not every current annual form or primary instruction has been independently revalidated.
Internal Revenue Service · Primary official
Current page; participating-state list dated 2026-07-24 · Federal opt-in status; annual state list requirement; $1,700 credit overview
Internal Revenue Service · Primary official
2025-11 / still operative pending regulations · Statutory §25F SGO requirements and requested-guidance topics
U.S. Department of the Treasury · Primary official
2026-06-09; proposed regulations still forthcoming as of 2026-09-08 · Previewed implementation mechanics; pending/not-final items
IRS · Primary official
Current · General federal nonprofit/filing context
National Conference of State Legislatures · Secondary authoritative policy scan
Updated 2026-08-31 · 18 traditional TCS states / 22 programs; program/statutory inventory
National Conference of State Legislatures · Secondary authoritative policy scan
Current 2026 · Florida, Missouri, Utah tax-credit ESA programs administered by nonprofit organizations
National Conference of State Legislatures · Secondary authoritative policy tracker
Updated 2026-08-28 · State legislation implementing or conditioning §25F participation
Reference release 2026.1 · SGOone_50_State_Requirements_Hub_2026-09-08.xlsx. Some workbook source IDs are duplicated; citations here are bound by actual URL and state, not legacy ID prefixes.