Federal Scholarship Tax Credit
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.
What this item does
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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.
Temporary regulations.
Important dates
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Published
October 2, 2026
Starts
December 1, 2026
Who published it
Federal rulebook sections mentioned
These are the parts of the Code of Federal Regulations cited in the filing.