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🎓 Nebraska School Choice, ESAs & Scholarships

Which Nebraska education savings accounts, scholarships and tax credits a homeschool family can use, what they pay for, and where Nebraska stands on school choice — from our Nebraska guide.

Overseen byThe Nebraska Department of Education's Exempt School Program Office receives the annual filings and sends an acknowledgement letter signed by the Commissioner of Education — exempt schools are acknowledged only, not approved or disapproved. NDE notifies the family's resident school district. The State Board's Rule 13 sets the filing procedures; NDE lists it as effective June 28, 2026.
Annual filingBy July 15 each year (NDE accepts filings after that date), online through the Nebraska Exempt School Program or on paper by mail or drop-off — not both, and never by fax or email. One parent, legal guardian or educational decisionmaker signs the Statement of Election and Assurances; the parent representative files it with an Authorized Parent Representative form and, the first year, a certified birth certificate for each child. No fee.
Instruction requiredA sequential program of instruction designed to lead to basic skills in language arts, mathematics, science, social studies and health (§ 79-1601(4)). At least 1,032 hours for elementary grades (K–8) and 1,080 hours for secondary grades (9–12) each school year, all within July 1–June 30. Families choose the curriculum and the calendar; teachers need no certification.
Testing and recordsNo test is required, and NDE doesn't collect grades or progress reports. NDE advises keeping attendance records and a transcript of classes and grades for each child. Families who file under the nonreligious statement follow the immunization law (§ 79-217) and keep the records at home.
DiplomasThe State of Nebraska does not issue high school diplomas to exempt school students. A family may create its own; NDE doesn't collect or certify it, and the school, college or employer receiving it decides whether to accept it. A student who passes the GED and meets NDE's eligibility rules can receive a State of Nebraska high school diploma from NDE.
Homeschool fundingNone. NDE says "There is no funding available through NDE" for exempt schools, families assume all curriculum and operating costs, and exempt schools can't use the Rule 4 textbook loan program. Neither LB 753 (2023) nor LB 1402 (2024) covered exempt schools, and both are gone.
School choice statusAs of November 2026, Nebraska has no state-funded or state tax-credit private school choice program. LB 753's tax-credit scholarships were repealed by LB 1402 (2024), whose scholarships (up to
0 million a year from fiscal year 2024–25) voters repealed on November 5, 2024 (Referendum 435: 508,140 to repeal, 382,921 to retain). LB 509 was indefinitely postponed on April 17, 2026. Nebraska elected to take part in the federal scholarship tax credit for 2027; the Department of Revenue hasn't posted SGO procedures yet.

Where Nebraska stands on school choice (November 2026)

LB 753 (2023): the Opportunity Scholarships Act, introduced at the Governor's request and approved May 30, 2023, gave state income tax credits for contributions to scholarship-granting organizations that paid scholarships at nonprofit private schools meeting the State Board's accreditation or approval requirements. Credits were capped at

5 million a year for calendar years 2024, 2025 and 2026, and a taxpayer's credit was limited to the lowest of the contribution, half of the taxpayer's income tax liability, or
00,000.

LB 1402 (2024): approved April 24, 2024, it repealed the Opportunity Scholarships Act and told the State Treasurer to award education scholarships to students at nonprofit private schools that meet State Board accreditation or approval requirements, with a limit of

0 million for fiscal year 2024–25 and each year after. First priority went to students who already had a scholarship and their siblings, then to lower-income students, students with an IEP, students denied option enrollment, students in foster care and military families, among others.

Referendum 435 (November 5, 2024): voters were asked, "Shall Section 1 of Legislative Bill 1402 be repealed?" The Secretary of State's official canvass shows 508,140 votes to repeal and 382,921 to retain, so the scholarship program was repealed. The statute that held it, § 79-1608, now reads "Repealed. Referendum 2024, No. 435."

LB 509 (2025–26): introduced January 21, 2025 to adopt a new Opportunity Scholarships Act with income tax credits, it was carried over to the 2026 session and indefinitely postponed on April 17, 2026. In the Governor's September 2025 release, his office described Nebraska as "one of two states with no formal school choice program."

Homeschools were never covered: LB 753 and LB 1402 both defined a qualified school as a nonprofit private school that meets the State Board's accreditation or approval requirements, and exempt schools are, by definition, schools that elect not to meet them. NDE says there is no funding available for exempt schools.

Public options: the Enrollment Option Program lets a K–12 student attend a public school district other than the one the family lives in, up to three times (once each in elementary, middle or junior high, and high school). Applications open September 1 for the next school year; March 15 is the deadline for filing without the resident district's approval, and option districts respond by April 1. Since July 18, 2026, districts must automatically accept applications for siblings of a current option student, regardless of capacity limits. Option enrollment is full-time public school, not homeschooling.

The federal scholarship tax credit: on September 29, 2025, Governor Pillen signed an executive order stating Nebraska's intent to opt into the federal program. The Department of Revenue says Nebraska has made the advance election for calendar year 2027, and Nebraska is on the IRS list of participating states as of October 22, 2026. From January 1, 2027, individual taxpayers may be able to claim a federal credit of up to

,700 ($3,400 for joint filers) for cash gifts to an approved scholarship granting organization (SGO). Revenue says it is reviewing the proposed federal regulations issued October 1, 2026 and will post how to become a Nebraska certified SGO once the procedures are set; forms from the Opportunity Scholarships Act don't apply.

Who the federal scholarships are for: the Governor's office says participating students must be eligible to attend a public school and families must earn no more than 300 percent of their area median income, and that SGOs will send funds to families for eligible K–12 education expenses, including private school costs. Neither the Governor's release nor Revenue's page says whether exempt school students qualify, so don't count on these scholarships for homeschool costs until Nebraska's SGO rules and each SGO's own rules say so.

What it means for homeschool families: no Nebraska program pays homeschool costs today. What the law gives exempt school students is access — part-time enrollment in district classes, district extracurricular activities, college courses through community colleges and universities, the GED diploma, and the Nebraska Opportunity Grant for college. We make no prediction about 2027 legislation.

Read the full section in our Nebraska guide

Dual enrollment, early college and the ACE Scholarship

ACE Scholarship: the state's Access College Early Scholarship, run by the Coordinating Commission for Postsecondary Education (CCPE), pays tuition and mandatory fees for qualified low-income high school students taking college courses from Nebraska colleges or universities through dual-enrollment or early-enrollment agreements. The student or family must qualify for free or reduced-price lunch, SSI, TANF, SNAP or WIC, have experienced an extreme hardship, or be in a designated career education program (§ 85-2104), and the course must be taken for a grade.

Read the full section in our Nebraska guide

Official sources

Summarized from our Nebraska guide (as of November 2026) and articles. Rules change — confirm on the official pages before you act.

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