Kentucky Education Funding Programs (2026): Court Ruling, Amendment 2 Results and Kentucky Homeschool Rules
Why Kentucky has no private school choice program: the 2022 Supreme Court ruling on Education Opportunity Accounts and the failed 2024 Amendment 2. Plus homeschool notice rules. Updated Nov 1, 2026.
Last updated: November 1, 2026. We checked the Kentucky Supreme Court’s December 2022 case summaries, the State Board of Elections 2024 general election certification and the Kentucky Department of Education Homeschool Information Packet. This is general information, not legal, tax or financial advice.
Kentucky tried to create a private school choice program in 2021, but the state Supreme Court struck it down, and voters rejected a constitutional amendment in 2024 that would have opened the door again. As of November 1, 2026, Kentucky has no state program that helps families pay for private school or homeschooling.
This guide explains both events, the one new option coming in 2027 and the rules for homeschooling in Kentucky.
This guide is part of our series on state education funding, which starts with the hub guide, State Education Funding Programs for Parents. If you are brand new to the idea, our step-by-step guide to starting homeschooling covers the basics that apply in every state.
Quick answer: Kentucky has no voucher, ESA or tax-credit scholarship program. The Kentucky Supreme Court held the Education Opportunity Account Act (HB 563) unconstitutional on December 15, 2022. On November 5, 2024, voters rejected Constitutional Amendment 2, which would have allowed state funding for nonpublic education, by about 64.8% to 35.2%. Kentucky is on the IRS list of states taking part in the federal Scholarship Tax Credit starting January 1, 2027. To homeschool, you set up a bona fide school and notify your local superintendent within the first two weeks of the school year (or of withdrawal) every year.
Kentucky’s Programs at a Glance
| Program | Status as of Nov. 1, 2026 | Source |
|---|---|---|
| Education Opportunity Accounts (HB 563, 2021) | Struck down by the Kentucky Supreme Court, December 15, 2022 | Kentucky Supreme Court |
| Constitutional Amendment 2 (2024) | Rejected by voters, November 5, 2024 | State Board of Elections |
| Federal Scholarship Tax Credit (Section 25F) | Kentucky is a participating state for 2027 | IRS participating states |
| Homeschooling | Legal; no state funding | Kentucky Department of Education |
The 2022 Supreme Court Ruling on Education Opportunity Accounts
In 2021, the General Assembly passed HB 563, which created Education Opportunity Accounts funded through donations that earned donors a tax credit. Families could use the accounts for education costs, including private school tuition in some counties.
In Commonwealth ex rel. Cameron v. Johnson, decided December 15, 2022, the Kentucky Supreme Court held the law unconstitutional. The court’s case summary explains that the tax credits worked as a way of raising money for education outside the common schools, which violates Section 184 of the Kentucky Constitution. The ruling affirmed the Franklin Circuit Court, and the program never started.
Recent Changes and Status (as of November 2026)
- Amendment 2 failed: Amendment 2 would have let the General Assembly fund education for students outside public schools. The certified 2024 results show it lost on November 5, 2024, with 1,302,466 No votes to 707,819 Yes votes (about 64.8% to 35.2%).
- Federal Scholarship Tax Credit: starting January 1, 2027, the IRS says donors can claim up to $1,700 ($3,400 married filing jointly) for gifts to approved scholarship-granting organizations in participating states. Kentucky is on the IRS participating list dated October 22, 2026. Because the money flows through private nonprofits and a federal credit, it is separate from the state-funding questions in the 2022 ruling. Watch for Kentucky’s approved scholarship groups in 2027.
- No state program: as of November 1, 2026, Kentucky families have no state-funded way to pay private school or homeschool costs.
Homeschooling in Kentucky: Notification and Records
The KDE Homeschool Information Packet says a homeschool is a private school under KRS 159.030, and that KDE cannot prescribe curriculum, teacher certification or accreditation for homeschools. KDE does not accredit or fund homeschools.
- Establish a bona fide school by giving it a name, such as your family name plus “Academy.”
- Notify the superintendent of your local board of education within the first two weeks of the school year, or within two weeks of withdrawing from public school, and resubmit every year. Include each child’s name, age and home address. The district must accept the letter.
- Compulsory attendance covers ages 6 to 16. Notify if your child is 6 by August 1.
- Keep attendance records and scholarship reports (courses and grades) open to inspection by the district’s Director of Pupil Personnel (KRS 159.160 covers attendance reports).
- KDE recommends, but non-certified homeschools are not required to meet, 1,062 instructional hours over at least 170 days.
- Homeschools issue their own diplomas. The No-Pass/No-Drive law applies to homeschool students.
For more states, see our guide to homeschool laws by state.
Questions to Ask Before You Choose a School
- Does the private school offer need-based aid or sibling discounts?
- Will it accept scholarships from a Kentucky scholarship-granting organization under the federal credit in 2027?
- If homeschooling, have you sent this year’s notification letter to the superintendent?
- What records will the district want if your child returns to public school?
Frequently Asked Questions
Does Kentucky have school vouchers or ESAs?
No. As of November 1, 2026, Kentucky has no voucher, ESA or tax-credit scholarship program.
Why was the Education Opportunity Account program struck down?
On December 15, 2022, the Kentucky Supreme Court held that its tax-credit funding raised money for education outside the common schools, violating Section 184 of the Kentucky Constitution.
What was Kentucky Amendment 2?
A 2024 constitutional amendment that would have allowed state funding for students outside public schools. Voters rejected it on November 5, 2024.
Is Kentucky in the federal scholarship tax credit program?
Yes. Kentucky is on the IRS list of participating states for 2027, dated October 22, 2026.
How do I start homeschooling in Kentucky?
Name your homeschool and send a notification letter to your local superintendent within the first two weeks of the school year or of withdrawal, then send one every year.
Sources
We checked each of these official pages on November 1, 2026. Rules and dates change, so confirm anything important with the agency before you rely on it.
- Kentucky Supreme Court: December 2022 case summaries
- Commonwealth ex rel. Cameron v. Johnson (2022) opinion text
- Kentucky State Board of Elections: 2024 General Election Certification
- Kentucky Department of Education: Homeschool Information Packet
- KRS 159.160 (attendance reports)
- IRS: Federal Scholarship Tax Credit
- IRS: FSTC participating states for 2027
Looking for another state? Go back to the State Education Funding Programs for Parents hub for the full list of state guides.
