Federal Scholarship Tax Credit
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register Oct. 2, 2026. Document 2026-20264. Updated Nov. 5, 2026.
- What it does
This document contains temporary regulations that address the new nonrefundable Federal tax credit for qualified contributions to scholarship granting organizations made in 2027 and later taxable years to fund qualified elementary and secondary education scholarships. The temporary regulations implement certain requirements and procedures for States that make elections to participate in this Federal tax credit and organizations that have been certified as scholarship granting organizations by one or more participating States. The temporary regulations affect such States and organizations, and individuals who make qualified contributions to scholarship granting organizations.
The Internal Revenue Service's summary, as published in the Federal Register.
- What changed in the regulation
1 part of Title 26 of the Code of Federal Regulations:
- Compared with
The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.
Counted by the Tribune from Federal Register records since Jan. 1, 2025.
- Before this
No earlier Federal Register document under regulation identifier 1545-BS17 since Jan. 1, 2025.
- What happens next and when
Effective date: These temporary regulations are effective on December 1, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-20264 |
|---|---|
| Action | Temporary regulations. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | Oct. 2, 2026 |
| Effective date | Dec. 1, 2026 |
| Regulation identifier (RIN) | 1545-BS17 |
| Docket | IRS-2026-1354 |
Source: the Federal Register (public domain). The document in the Federal Register