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Federal Scholarship Tax Credit

This document contains proposed regulations regarding the nonrefundable Federal tax credit for qualified contributions to scholarship granting organizations to fund qualified elementary and secondary school education scholarships.

Metadata

FieldValue
Federal Register2026-20277
AgenciesInternal Revenue Service, Treasury Department
Publication2026-10-02
Comment closes2026-12-01

Overview

This document contains proposed regulations regarding the nonrefundable Federal tax credit for qualified contributions to scholarship granting organizations to fund qualified elementary and secondary school education scholarships. The proposed regulations would affect taxpayers who make such qualified contributions, St…

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This document contains proposed regulations regarding the nonrefundable Federal tax credit for qualified contributions to scholarship granting organizations to fund qualified elementary and secondary school education scholarships. The proposed regulations would affect taxpayers who make such qualified contributions, States that elect to participate by certifying organizations as scholarship granting organizations, and the organizations that have been certified as scholarship granting organizations by one or more electing States. This document also provides notice of a public hearing on the proposed regulations.

CFA analysis and draft

No draft comment is stored for this docket in the current export.

Technical details
  • report_type: fr-proposed-rules
  • persona: all
  • Source field for draft body: comment_draft_markdown

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