Federal Scholarship Tax Credit

Open for public comment until Dec. 1, 2026. Comment on Regulations.gov

What it does

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.

The Internal Revenue Service's summary, as published in the Federal Register.

What it would change

1 part of Title 26 of the Code of Federal Regulations:

26 CFR 1

Before this

No earlier Federal Register document under regulation identifier 1545-BR97 since Jan. 1, 2025.

What happens next and when

Written or electronic comments must be received by December 1, 2026. The public hearing is being held on Tuesday, December 15, 2026, at 10 a.m. Eastern Time (ET). Requests to speak and outlines of topics to be discussed at the public hearing must be received by December 1, 2026. If no outlines are received by December 1, 2026, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. ET on Thursday, December 10, 2026.

The agency's dates, word for word.

Check it yourself

• The document in the Federal Register
• Docket IRS-2026-1354 on Regulations.gov
• Title 26 on eCFR

The record as published

Source: the Federal Register (public domain). The document in the Federal Register