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Proposed rule

Federal Scholarship Tax Credit; Hearing

Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register Nov. 12, 2026. Document 2026-23032. Updated Nov. 12, 2026.

What it does

This document announces that the public hearing scheduled for December 15, 2026, at 10 a.m. ET, for the notice of proposed rulemaking and notice of public hearing (REG-117199-25) published in the Federal Register on October 2, 2026, has been changed to a telephonic-only hearing. These proposed regulations would provide guidance regarding the non-refundable Federal tax credit for qualified contributions to scholarship granting organizations to fund qualified elementary and secondary school education scholarships.

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

1 earlier Federal Register document under regulation identifier 1545-BR97 since Jan. 1, 2025.

What happens next and when

The public hearing scheduled to be held on December 15, 2026, at 10 a.m. ET, has been changed to a telephonic-only hearing.

The agency's dates, word for word.

Document number2026-23032
ActionNotification of change to telephonic-only public hearing on a proposed rulemaking.
AgenciesTreasury Department; Internal Revenue Service
PublishedNov. 12, 2026
Regulation identifier (RIN)1545-BR97
DocketREG-117199-25

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