爱荷华州启动联邦教育自由税收抵免的奖学金授予组织申请：非营利机构须12月11日前申报，个人捐赠最高可抵1700美元
位于美国爱荷华州首府得梅因的州长办公室10月30日宣布，州长金·雷诺兹（Kim Reynolds）启动「爱荷华奖学金授予组织」（Scholarship Granting Organization，简称 SGO）申请，邀请非营利组织申报成为新联邦「教育自由税收抵免」计划在爱荷华州的奖学金授予组织。有意参与的非营利组织须在2026年12月11日晚11时59分前，通过爱荷华州税务厅网站完成申请，以便在2027年作为 SGO 参与该计划。
「爱荷华相信，要赋予每一名学生和家庭世界一流的教育选择，让他们为自己的未来选择最好的地方与道路。」雷诺兹说。她表示，教育自由联邦税收抵免与该州现有计划互补，将以纳税人捐赠进一步扩大 K-12 学生与家庭的选择，今天启动 SGO 申请是让这项「对捐赠人零成本」的爱荷华学生投资成为现实的下一步。
据州长办公室介绍，该计划源于2025年7月4日签署的《一个大而美法案》，是首个支持私人捐赠 K-12 奖学金的联邦税收抵免计划，定于2027年开始。与由联邦直接拨款的传统项目不同，其奖学金由私人捐赠出资、联邦税收抵免作激励：个人纳税人向获批 SGO 作符合条件的现金捐赠，每年最高可申报1,700美元一对一不可退还的联邦所得税抵免；夫妻联合申报合计最高3,400美元。爱荷华的 SGO 将把这些捐赠用于符合条件学生的奖学金。
学生资格方面，领取奖学金的家庭收入须低于所在地区收入中位数的300%。州长办公室估算，若爱荷华20%的纳税人参与，每年可产生约5.281亿美元奖学金，可支持全州约519,553名就读公立、公立特许与非公立学校的适龄 K-12 学生。首批符合抵免条件的捐赠，要等州政府在2027年初把合格 SGO 正式名单提交联邦国税局（IRS）后才能作出；名单定稿后将公布在爱荷华州税务厅网页上。
Iowa Launches Scholarship Granting Organization Application for the New Federal Education Freedom Tax Credit Program
Iowa Governor Kim Reynolds announced on October 30 the launch of the Iowa Scholarship Granting Organization (SGO) application, inviting nonprofit organizations to apply to serve as scholarship granting organizations in Iowa for the new federal Education Freedom Tax Credit program. Interested nonprofits must complete the application, accessible on the Iowa Department of Revenue's website, by 11:59 p.m. on December 11, 2026, to serve as an SGO in Iowa in 2027.
"Iowa believes in empowering every student and family with world-class educational options so they can choose the best place and path for their future," Reynolds said, adding that the federal credit complements existing statewide programs and that today's launch is the next step toward making the no-cost investment in Iowa students a reality.
The program, outlined in the One Big Beautiful Bill Act signed on July 4, 2025, is the first federal tax credit supporting private contributions for K-12 scholarships and is set to begin in 2027. Individual taxpayers will be able to claim a dollar-for-dollar nonrefundable federal income tax credit of up to $1,700 annually for qualified cash contributions to approved SGOs; married couples filing jointly can claim a combined credit of up to $3,400.
Students eligible for scholarships must have a family income below 300 percent of their area median income. If 20 percent of all Iowa taxpayers participate, an estimated $528.1 million in scholarships would be generated each year, which could support around 519,553 eligible K-12 students across public, public charter, and nonpublic schools in Iowa. The first eligible contributions can be made after the state submits its official list of eligible SGOs to the IRS in early 2027.
来源：GSM·美国（原文链接）
图片来源：图：位于得梅因的爱荷华州议会大厦。Paul R. Burley 摄，CC BY-SA 4.0，经 Wikimedia Commons。 / The Iowa State Capitol in Des Moines. Photo by Paul R. Burley, CC BY-SA 4.0, via Wikimedia Commons.
