Tennessee Educational Freedom Scholarship (EFS)

Education Freedom Scholarships allow students who are residents of Tennessee and entitled to attend a public school in grades K-12 to use state funds toward education expenses, while enrolled in grades K-12 at registered Category I, II, or III non-public schools located in Tennessee, prioritizing tuition and fees.

  • School Choice Programs Comparison

  • The scholarship amount for the 2026-27 school year is $7,530.

 

Education Freedom Tax Credit

The new federal Education Freedom Tax Credit will allow eligible taxpayers to support student scholarships while reducing their federal income taxes.

Beginning January 1, 2027, eligible taxpayers may claim a dollar-for-dollar federal income tax credit of up to $1,700 annually for qualifying cash contributions to approved Scholarship Granting Organizations (SGOs). Under the IRS’s proposed regulations, married couples filing jointly may qualify for a combined credit of up to $3,400, provided each spouse makes qualifying contributions. 

Many of our Tennessee families are familiar with the state’s Education Freedom Scholarships. This new federal program is separate from that initiative, and both Tennessee and Georgia have elected to participate. This creates an opportunity for families in both states to benefit, subject to the program’s eligibility requirements.

The opportunity also extends to grandparents, other family members, and friends who wish to support Christian education. Eligible donors can contribute to an approved SGO and also receive the tax credit. These gifts can help fund scholarships for eligible students attending BBS, subject to the SGO’s guidelines. Contributions cannot be designated for a particular student. 

To prepare for this opportunity, we have partnered with Tennessee SGO to help administer donations and scholarships for our school community.

 

Tennessee Education Savings Account Program (ESA)

Brainerd Baptist School now participates in the TN Education Savings Account Program, offering financial aid based on household income, separate from BBS financial aid. Students can receive up to: $8,943.67 in funding.

  • Education is not one-size fits all, and some students may benefit from a new or different learning environment. The Education Savings Account Program is a scholarship for eligible students to use to attend participating nonpublic schools. The scholarship can be used for educational expenses such as tuition, textbooks, technology, and uniforms.

  • Any student who is zoned to attend a Memphis-Shelby County School, Metro Nashville Public School, Hamilton County School, or a school in the Achievement School District, and is entering grades K-12. Additional eligibility requirements can be found on the website below.

    1. Visit esa.tnedu.gov, download and print the student application.

    2. Mail to ESA Program c/o TDOE Andrew Johnson Tower, 10th Floor 710 James Robertson Parkway, Nashville, TN 37243.

  • For general questions regarding the program, please contact the TN government. For school-specific questions, contact Chris Shields. The above information can also be found on this flyer.

    TN Contact Information

    Website: https://esa.tnedu.gov/

    Phone: 615-741-9360

    Email: ESA.Applications@tn.gov