This publication was revised in January of 2022 to provide more guidance to Student Scholarship Organizations about qualified education providers and reporting requirements.

Additionally, we changed the acronym “IEP” to “IEC” when referencing the Innovative Educational Program. “IEP” is a widely used acronym in the education world for the Individualized Education Program. To avoid confusion, this guide now uses “IEC” instead of “IEP” as the acronym for the Innovative Education Program Credit.