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Federal Scholarship Tax Credit
Proposed rule · Federal Register document 2026-20277
- Published
- 10/02/2026
- Comments due
- 12/01/2026
- 33 days left
- Pages
- 51
Summary
Notice of proposed rulemaking and public hearing.
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.
Details
- Type
- Proposed rule
- Docket
- REG-117199-25
- Regulation ID (RIN)
- 1545-BR97
- CFR parts
- 26 CFR 1
- Topics
- Income taxes, Reporting and recordkeeping requirements
This page summarizes a Federal Register document. Only the official Federal Register text has legal effect. Comment deadlines can be extended or reopened by a later notice.
Source: Office of the Federal Register, via the Federal Register API · Last updated 10/02/2026