
SCHOOL CHOICE IMPACT
IN NEBRASKA 2024
LB753: Opportunity
Scholarships Act
LB1402: Nebraska
Education Scholarships

In 2023, a supermajority of Nebraska Legislators passed LB753, a $25M scholarship program, funded by tax credit contributions to scholarship granting organizations (SGOs). Signed into law by Governor Jim Pillen, LB753, the Opportunity Scholarships Act, went into effect in January 2024. It was later sunset by the Legislature on October 31, 2024, but still helped many students access the education that was right for them. OSN served as a state-approved SGO, connecting Nebraska families to over 150 partner schools statewide.
In 2024, again, a supermajority of Nebraska Legislators passed LB1402, a $10M scholarship program funded by a state appropriation and administered by the State Treasurer. Treasurer Briese partnered with OSN to implement the program quickly and efficiently for Nebraska families in need. Unfortunately, special interest groups and opponents of education choice for families led to the repeal of the Nebraska Education Scholarship Program. But in just a few short months, the program was a beacon of hope for nearly 4,000 children.
Unfortunately, special interest groups have spent millions to defeat both of these school choice programs, leaving families in the lurch.
We encourage you to contact your lawmakers and urge them to find a solution to support these families into the future.
If you are a parent seeking scholarship options for K-12 private school, please reach out to us at info@nebraskaopportunity.org.
If you made a tax credit contribution in 2024 and have a question, please reach out to givehope@nebraskaopportunity.org.
JAYLEESHA COOPER, STUDENT
“Without school choice, I wouldn’t be where I am now.
My mom worked multiple jobs while going to college so that I could go to a private school. I was eventually able to attend Holy Name Catholic School. From there, I was able to go to Duchesne Academy, which prepared me to attend one of the top 10 universities in the United States. I would not have been able to do that without the hard work my mom put in and the generosity of private donors.
But sometimes it’s not possible for parents to work that many jobs or for students to be lucky enough to receive a limited scholarship. Kids need a backup option where they can get funds to be able to have a chance to better their education and go to the school that’s right for them.”

FREQUENTLY ASKED QUESTIONS
What is LB753, the Opportunity Scholarships Act?
The Opportunity Scholarships Act provides education freedom to many Nebraska families who can't afford the best school setting for their children. The program gives priority to students in families at 100% poverty level, as well as, students with “exceptional needs”, who have experienced bullying, in the foster system, in military families, or have been denied option enrollment by public schools.
LB753 allows tax credits to incentivize contributions to scholarship granting organizations (SGOs) like Opportunity Scholarships of Nebraska (OSN). The program provides a 100% state income tax credit for contributions to SGOs. Contributions are capped at 50% of an individual or business’s state tax liability. Contributions are also capped at $100,000 for individuals and businesses and $1 million for wills and trusts. Contributions are made to SGOs, which then award scholarships to eligible children.
Unfortunately, LB753 was sunset on October 31, 2024.
What is LB1402, Education Scholarships?
In the Spring of 2024, the Nebraska Legislature passed LB1402 and it was signed into law by Governor Jim Pillen. LB1402 went into effect on July 18, 2024. LB1402, administered by the Nebraska Treasurer, provides $10M for a scholarship program benefitting lower-income families to access the school that works best for them. Unfortunately, special interest groups spent millions of dollars to repeal this law and take this opportunity away from Nebraska families.
Who supports expanded educational opportunity?
For decades, parent advocates have been fighting for educational freedom and a school choice program in Nebraska. LB753 and LB1402, both introduced by Senator Lou Ann Linehan on behalf of Governor Jim Pillen, were supported by a super majority of state senators in the Nebraska Legislature across party lines.
School choice programs are growing in popularity across the country, now offering hundreds of thousands of students educational freedom and hope for the future.
As a parent, where do I start?
Connect with your nonpublic school of choice about enrollment and to ask if they are partnering with Opportunity Scholarships of Nebraska. If your student is eligible to apply for a scholarship, please ask your school of choice for a link to the application when it is open. You, the school, and OSN will work together to finalize the application process.
Please feel free to contact us at info@nebraskaopportunity.org or call or text 402.205.7047 with any questions!