Last verified: October 2026
What happens on Dec 31, 2026?
Alabama Accountability Act donor credits for tax year 2026 expire. The $40 million yearly credit pool is first-come, and it is what funds SGO scholarships.
What happens on Jan 1, 2027?
The federal Education Freedom Tax Credit starts. Alabama opted in on January 16, 2026 (Executive Order 742), with ALDOR certifying scholarship granting organizations.
What happens on January 2027?
2027-28 CHOOSE Act applications open. It is the first cycle with no household income test. ALDOR has said January but has not posted portal dates; last cycle renewals opened Dec 15 and new families Jan 2.
What happens on Early 2027?
First Class Pre-K registration for 2027-28. The 2026-27 pre-registration ran January 15 to March 11, 2026; new dates had not been posted on October 28, 2026.
What happens on Mar 31?
Last cycle's CHOOSE Act closing date for both renewal and new-family applications. Watch for the 2027 equivalent.
What happens on Jun 30, 2027?
Last day to spend 2026-27 ESA money. Anything left in a ClassWallet account on June 30 goes back to the CHOOSE Act Fund.
Dates set vs dates not yet announced
| Set | Not yet announced (Oct 28, 2026) |
|---|---|
| June 30, 2027 ESA spending cutoff | 2027-28 CHOOSE Act portal open and close dates |
| January 1, 2027 federal credit start | 2027-28 First Class Pre-K registration window |