Any elementary or secondary student who is a resident of the state and resides in a county with a charter form of government or a city with more than 30,000 residents is eligible. This includes: Jackson, Jefferson, St. Charles, Clay, and St. Louis counties, as well as the cities of Columbia, St. Joseph, Joplin, Jefferson City, Cape Girardeau, Springfield, Liberty, and the City of St. Louis. A student meeting the geographical requirements must either: Have an approved "individualized education plan" (IEP) developed under the federal Individuals with Disabilities Education Act (IDEA). The term “individualized education plan” means: An individualized education program (IEP) as defined in 20 U.S.C. §1414(d)(I)(A)(i); or An individual service plan (ISP) that is developed in cooperation with a local educational agency under the IDEA, specifically those provisions pertaining to parentally placed private school children found in 20 U.S.C. §1412(a)(10) and 34 CFR §300.132(b). Any IEP or ISP that is proffered for program eligibility must be dated within thirty-six months of the date of the student’s application to the program. Students with ISPs that are not developed under the IDEA are not eligible. OR • Live in a household whose total annual income does not exceed 100% of the free and reduced lunch rate; and, Attended a public school as a full-time student for at least one (1) semester during the previous twelve (12) months; or Is a child who is eligible to begin kindergarten or first grade. If funding remains available after all students who meet these qualifications have been served, then the next category of qualified student is any student who: Is a member of a household whose total annual income does not exceed 200% of the standard used to qualify for free and reduced lunches and meets at least one of the following qualifications: Attended a public school as a full-time student for at least one (1) semester during the previous twelve (12) months; or Is a child who is eligible to begin kindergarten or first grade. Once enrolled in the program, students remain eligible for MOScholars scholarships until withdrawing from school or graduating high school. Once enrolled in the program, students remain eligible for MOScholars scholarships until withdrawing from school or graduating high school. (*first preference will be given to families at or below 100%)

The legislation prioritizes students who have an Individualized Education Plan (“IEP”) developed under the federal Individuals with Disabilities Education Act (IDEA). The term “individualized education plan” means: An individualized education program (IEP) as defined in 20 U.S.C. §1414(d)(I)(A)(i); or An individual service plan (ISP) that is developed in cooperation with a local educational agency under the IDEA, specifically those provisions pertaining to parentally placed private school children found in 20 U.S.C. §1412(a)(10) and 34 CFR §300.132(b). Any IEP or ISP that is proffered for program eligibility must be dated within thirty-six months of the date of the student’s application to the program. Students with ISPs that are not developed under the IDEA are not eligible.

The MOScholars program is new this year and still developing, please know that you may encounter some challenges during your application process. Also, the money for the MOScholars awards is still being raised by the Education Assistance Organizations (EAO). Here is what we recommend you do: 1. Pick your school We have compiled a list of all the schools that currently have a relationship with an EAO. If you can't find your school on the list, it is still possible for your school to connect with an EAO. Call your school and urge them to connect with one of the approved EAOs. Even if you have not selected your school yet OR your school is not on the list, go ahead and pick an EAO that serves your area and interests from this list and complete the pre-qualifying form. 2. Go to the appropriate EAO website to apply You will find a pre-qualification (or pre-application) form that you must first fill out. If you qualify for a MOScholars scholarship, the EAO will send you a follow up email with a link to the actual MOScholars application. Fill out that application as soon as you can as the scholarships will be awarded on a first-come, first-served basis. ​ If you would like to learn more about how the program will work for families we recommend you download and read the Parent Handbook that has been produced by the State Treasurer's Office.

Families interested in the program should visit ShowMeSchoolOptions.org to learn more about the program and to sign up for updates on when scholarship applications will be available. You can also direct families with specific questions to Cici Tompkins at 314-561-8646 or by email at cici@ceamteam.org.

Any taxpayer who makes a qualifying contribution to an educational assistance organization (EAO) may claim a dollar-for-dollar (i.e., 100%) credit against state taxes due, not to exceed 50% of the taxpayer’s state tax liability for the tax year for which the credit is claimed. Beginning July 1, 2022 and January 1 every year thereafter, a taxpayer (incl. individuals, firms, corporations, etc.) may apply for the tax credit by visiting the treasurer’s official website and completing the online application for tax credit allocation for contributions to a certified educational assistance organization.

A public school, charter school, private school, or a public or private virtual school shall satisfy the following requirements to be considered a qualified school: Full accreditation by the Department of Elementary and Secondary Education or a nationally recognized education accrediting association. A list of approved nationally recognized education accrediting associations will be made available on the treasurer’s official website; AND Approval from one or more certified education assistance organizations (EAOs). Qualified schools will accept payment from the parent not the state. The law clearly states that accepting students with ESA scholarships shall not be construed to permit any governmental agency to exercise control or supervision over any qualified school and that qualified schools shall not be considered an agent of the state or federal government due to its acceptance of the payment. The law also specifies that qualified schools shall not be required to alter creed, practices, admissions policy, curriculum, etc.

The program is created to promote educational opportunities and improve the quality of educational services to ensure all children receive the high-quality education to which they are entitled. House Bill No. 349 specifies that a taxpayer who makes a contribution to an EAO shall not designate the student who will receive a scholarship grant. Furthermore, the treasurer’s office will prohibit an EAO both from having officers who own or operate one of the program’s qualified schools and from providing scholarship accounts to children of its officers or employees. The intent of the legislation is to empower families who need it the most with the dollars necessary to exercise true choice. Schools will benefit in terms of both opportunities to deliver more fully on their mission and in the reallocation of financial aid as students with the greatest need arrive with significantly greater means than in the past. Addiitonally, since the donations to the program provide a 100 percent credit on tax liablity, donors can make donations directly to the school as they normally would AND to a local EAO without impacting their bottom line.

Any elementary or secondary student who is a resident of the state and resides in a county with a charter form of government or a city with more than 30,000 residents is eligible. This includes: Jackson, Jefferson, St. Charles, Clay, and St. Louis counties, as well as the cities of Columbia, St. Joseph, Joplin, Jefferson City, Cape Girardeau, Springfield, Liberty, and the City of St. Louis. A student meeting the geographical requirements must either: Have an approved "individualized education plan" (IEP) developed under the federal Individuals with Disabilities Education Act (IDEA). The term “individualized education plan” means: An individualized education program (IEP) as defined in 20 U.S.C. §1414(d)(I)(A)(i); or An individual service plan (ISP) that is developed in cooperation with a local educational agency under the IDEA, specifically those provisions pertaining to parentally placed private school children found in 20 U.S.C. §1412(a)(10) and 34 CFR §300.132(b). Any IEP or ISP that is proffered for program eligibility must be dated within thirty-six months of the date of the student’s application to the program. Students with ISPs that are not developed under the IDEA are not eligible. OR • Live in a household whose total annual income does not exceed 100% of the free and reduced lunch rate; and, Attended a public school as a full-time student for at least one (1) semester during the previous twelve (12) months; or Is a child who is eligible to begin kindergarten or first grade. If funding remains available after all students who meet these qualifications have been served, then the next category of qualified student is any student who: Is a member of a household whose total annual income does not exceed 200% of the standard used to qualify for free and reduced lunches and meets at least one of the following qualifications: Attended a public school as a full-time student for at least one (1) semester during the previous twelve (12) months; or Is a child who is eligible to begin kindergarten or first grade. Once enrolled in the program, students remain eligible for MOScholars scholarships until withdrawing from school or graduating high school. Once enrolled in the program, students remain eligible for MOScholars scholarships until withdrawing from school or graduating high school. (*first preference will be given to families at or below 100%)

The legislation prioritizes students who have an Individualized Education Plan (“IEP”) developed under the federal Individuals with Disabilities Education Act (IDEA). The term “individualized education plan” means: An individualized education program (IEP) as defined in 20 U.S.C. §1414(d)(I)(A)(i); or An individual service plan (ISP) that is developed in cooperation with a local educational agency under the IDEA, specifically those provisions pertaining to parentally placed private school children found in 20 U.S.C. §1412(a)(10) and 34 CFR §300.132(b). Any IEP or ISP that is proffered for program eligibility must be dated within thirty-six months of the date of the student’s application to the program. Students with ISPs that are not developed under the IDEA are not eligible.

The MOScholars program is new this year and still developing, please know that you may encounter some challenges during your application process. Also, the money for the MOScholars awards is still being raised by the Education Assistance Organizations (EAO). Here is what we recommend you do: 1. Pick your school We have compiled a list of all the schools that currently have a relationship with an EAO. If you can't find your school on the list, it is still possible for your school to connect with an EAO. Call your school and urge them to connect with one of the approved EAOs. Even if you have not selected your school yet OR your school is not on the list, go ahead and pick an EAO that serves your area and interests from this list and complete the pre-qualifying form. 2. Go to the appropriate EAO website to apply You will find a pre-qualification (or pre-application) form that you must first fill out. If you qualify for a MOScholars scholarship, the EAO will send you a follow up email with a link to the actual MOScholars application. Fill out that application as soon as you can as the scholarships will be awarded on a first-come, first-served basis. ​ If you would like to learn more about how the program will work for families we recommend you download and read the Parent Handbook that has been produced by the State Treasurer's Office.

Families interested in the program should visit ShowMeSchoolOptions.org to learn more about the program and to sign up for updates on when scholarship applications will be available. You can also direct families with specific questions to Cici Tompkins at 314-561-8646 or by email at cici@ceamteam.org.

Any taxpayer who makes a qualifying contribution to an educational assistance organization (EAO) may claim a dollar-for-dollar (i.e., 100%) credit against state taxes due, not to exceed 50% of the taxpayer’s state tax liability for the tax year for which the credit is claimed. Beginning July 1, 2022 and January 1 every year thereafter, a taxpayer (incl. individuals, firms, corporations, etc.) may apply for the tax credit by visiting the treasurer’s official website and completing the online application for tax credit allocation for contributions to a certified educational assistance organization.

A public school, charter school, private school, or a public or private virtual school shall satisfy the following requirements to be considered a qualified school: Full accreditation by the Department of Elementary and Secondary Education or a nationally recognized education accrediting association. A list of approved nationally recognized education accrediting associations will be made available on the treasurer’s official website; AND Approval from one or more certified education assistance organizations (EAOs). Qualified schools will accept payment from the parent not the state. The law clearly states that accepting students with ESA scholarships shall not be construed to permit any governmental agency to exercise control or supervision over any qualified school and that qualified schools shall not be considered an agent of the state or federal government due to its acceptance of the payment. The law also specifies that qualified schools shall not be required to alter creed, practices, admissions policy, curriculum, etc.

The program is created to promote educational opportunities and improve the quality of educational services to ensure all children receive the high-quality education to which they are entitled. House Bill No. 349 specifies that a taxpayer who makes a contribution to an EAO shall not designate the student who will receive a scholarship grant. Furthermore, the treasurer’s office will prohibit an EAO both from having officers who own or operate one of the program’s qualified schools and from providing scholarship accounts to children of its officers or employees. The intent of the legislation is to empower families who need it the most with the dollars necessary to exercise true choice. Schools will benefit in terms of both opportunities to deliver more fully on their mission and in the reallocation of financial aid as students with the greatest need arrive with significantly greater means than in the past. Addiitonally, since the donations to the program provide a 100 percent credit on tax liablity, donors can make donations directly to the school as they normally would AND to a local EAO without impacting their bottom line.