You can help get 10 million children to grade level in math and reading — at NO COST TO YOU.
A new federal tax credit can be used to fund 100% pay-for-results tutoring for students in grades K-12.
Federal Scholarship Tax Credit · opens January 1, 2027
You already pay this $1,700. Now, you can control where it goes.
Starting January 1, 2027, federal law lets you redirect up to $1,700 of the income tax you already owe ($3,400 for a married couple) into tutoring for a child who is behind in reading or math. Dollar for dollar, not a deduction. And the tutor isn't paid until the child proves they learned it.
Start your pledge
Pick one and we'll take you to the one-minute pledge sheet. You can change it there.
Your choice
Same $1,700. Two very different outcomes.
This is a tax credit, so every dollar you give comes straight off your federal income tax bill. You are not spending new money. You are deciding where money you already owe goes.
- Goes to the U.S. Treasury's general fund with the rest of your taxes.
- You never learn what it bought.
- Goes to an IRS-listed Scholarship Granting Organization in the state you choose.
- Buys reading or math skills a child can prove on a rigorous assessment.
- Your federal tax bill drops by the same amount.
1 The credit is nonrefundable: it can erase up to $1,700 of the federal income tax you owe ($3,400 jointly), and unused credit carries forward for up to five years. If you also claim a state credit for the same gift, the federal credit is reduced by that amount. Nothing here is tax advice.
Why it matters
Millions of children don't know basic math.
of American eighth graders score Below Basic in math, according to the 2024 Nation's Report Card. Math builds on itself: a child who never masters multiplication facts struggles with fractions, then algebra.
Source: National Assessment Governing Board, 2024 results release
Dozens of high-quality academic studies support the effectiveness of tutoring in raising test scores.
Basic math skills are measurable: single-digit multiplication, place value, adding fractions. Each one can be tested before and after. Each skill is a perfect fit for 100% pay-for-results tutoring.
The money exists. The law exists. What's missing is the decision, and that's the part you control.
The guarantee
Not one dollar is paid until a child proves mastery.
The tutoring program is only paid when a student demonstrates mastery of a previously lacking academic skill on a valid and reliable pre- and post-test.
How 100% pay-for-results tutoring works
- A computer-administered pretest identifies an important academic skill the student needs to master.
- A valid and reliable posttest confirms mastery of that skill before payment is released.
- An independent academic auditor randomly selects students for retesting to verify results.
Example: Jimmy needs to learn single-digit multiplication
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Computer-administered pretest
Jimmy takes a timed test that covers single-digit multiplication.
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Post-test #1after 20 hours
Jimmy's made real progress but still hasn't mastered single-digit multiplication. Cannot bill
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Extra help8 more hours
The tutoring program keeps working with Jimmy at no charge.
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Post-test #2after 28 hours total
Jimmy shows mastery of single-digit multiplication on a timed test. The tutoring program sends an invoice. Invoice: 20 hours
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Audit retest
An independent academic audit picks Jimmy at random and retests him. He scores 100 again, and the SGO pays the 20-hour invoice. Invoice paid
Two ways to help
Pick the one that fits your paycheck.
Either way you claim the same credit.
One lump sum
- Give once to the approved SGO in your state, any time in 2027.
- Keep the receipt.
- Claim the credit when you file. Your tax bill drops by the same amount.
Simplest if you can afford to be temporarily out $1,700.
Weekly, with no change to your take-home pay
- Give your employer a new Form W-4 and enter the credit amount in Step 3. Your federal withholding drops by about $32.69 a week.
- Give that same amount to the SGO each week.
- At tax time, the credit squares up the lower withholding.
Your paycheck looks the same. A child has a better future.
Talk with a tax professional before changing your W-4. Project Ten Million does not give tax advice.
Pledge
Decide where your $1,700 goes.
Pledge sheet
Questions people ask before they pledge
Straight answers.
What does this actually cost me?
If you owe at least $1,700 in federal income tax ($3,400 jointly), nothing. The credit erases the same amount you gave. If you owe less than that, the credit covers what you owe this year and the rest carries forward for up to five years.
Most working households owe more than $1,700 in federal income tax. Your prior year's Form 1040, line 24, shows yours.
Is this a real law?
Yes. It is Section 25F of the Internal Revenue Code, created by the One Big Beautiful Bill Act signed on July 4, 2025. The IRS calls it the Federal Scholarship Tax Credit. It applies to gifts made on or after January 1, 2027. Read the IRS page, not our summary.
Where does my money actually go?
Directly to a Scholarship Granting Organization that your chosen state has listed with the IRS. By law an SGO must spend at least 90% of its income on scholarships, serve students at more than one school, keep donations in a separate account, and never earmark a gift for a particular child.
The SGO then pays tutoring programs the way the Jimmy example shows: after mastery, after an audit, never before.
What if my state isn't on the list?
It doesn't matter which state you live in—you can still get the tax credit. You just need to pick a state from the list when deciding where you want students to receive tutoring.
What happens after I pledge?
We will contact you with the exact steps you need to take next.
What will you do after you get 10 million students to grade level?
Change the name.