Now open for every Alabama Family, regardless of income.
ALABAMA CHOOSE ACT | 2027–2028
ALL
income levels
$7,000
per student
K5-12
eligible grades
What’s Changing?
Beginning with the 2027–28 school year, the CHOOSE Act removes its household income eligibility limit.
How to Apply to the CHOOSE Act
-
-
YOU WILL NEED TO THESE ITEMS TO APPLY TO THE CHOOSE ACT:
Most Recent Alabama Income Tax Return (2025 or 2026 tax year)
State-Issued ID
Student Birth Certificate
Mark “Kingdom Heights” as your School of Choice
-
More ways to save on private education:
Scholarship Tax Credits
FEDERAL | 2027
$1,700
Potential individual tax credit
-
Beginning January 1, 2027, eligible individuals may claim a nonrefundable federal income tax credit for qualifying cash contributions to approved Scholarship Granting Organizations (SGOs).
Up to $1,700 per eligible individual.
Up to $3,400 for married couples filing jointly, when both spouses qualify.
Alabama has elected to participate in the federal program.
Contributions must be made to an approved SGO and satisfy federal requirements.
ALABAMA | CORPORATE
100%
Up to state corporate income tax liability
-
Through Alabama's existing Accountability Act, eligible businesses and individuals may receive state income tax credits for qualified contributions to approved Scholarship Granting Organizations.
Corporations: Qualifying contributions may offset up to 100% of Alabama corporate income tax liability.
Individuals: Eligible taxpayers may receive credits of up to $100,000, limited by state income tax liability.
Contributions must satisfy state eligibility requirements and applicable tax-credit reservation procedures.
LEARN MORE FROM THE ALABAMA DEPARTMENT OF REVENUE
Important: The CHOOSE Act, federal scholarship tax credit, and Alabama Accountability Act are separate programs with different eligibility requirements. Tax credits are not automatically available for direct donations to Kingdom Heights. Donors should verify approved SGOs and consult a qualified tax advisor.