In 2023, the Nebraska State Legislature passed The Opportunity Scholarships Act (LB753), 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 Opportunity Scholarships Act gives priority to children from the lowest-income families first, along with the qualifiers above, giving final priority to families making less than 300% of the federal Free and Reduced Lunch rate.
