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Nebraska Taxpayers:

Don't miss out on the state income tax credit! Fill out your tax credit form by October 21.

Nebraska Taxpayers: Don't miss out on the state income tax credit! Fill out your tax credit form by October 21.

Applications for Nebraska’s new Education Scholarship program will soon be available. To be among the first to know when they are and to learn more about student eligibility, click here.

Opportunity Scholarships of Nebraska provides more access to a high-quality education that meets the unique needs of every child in Nebraska.  

In 2023, the Nebraska State Legislature passed The Opportunity Scholarships Act (LB753), which is a scholarship tax credit program. 

Taxpayers can contribute to Opportunity Scholarships of Nebraska, a state-approved scholarship granting organization, which then will use those dollars to provide scholarships to eligible students. This transformative program enables students from lower-income families, students with special needs, students who experience bullying, students from military families, students in foster care, and students who are denied option enrollment by public schools to access scholarships to attend the private school of their choice.

The tax credit offered through the Opportunity Scholarships Act is only available until the end of October. To learn more, visit our “How to Give” page.

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 will 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. Applications for scholarships will soon be available! Visit nebraskaopportunity.org/lb1402 to learn more.

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!