Data / Federal rules / 2026-20264
Federal Scholarship Tax Credit
The Internal Revenue Service published this final rule in the Federal Register on October 2, 2026. It takes effect on December 1, 2026.
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What the agency says
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.
Key facts
- Document number
- 2026-20264
- Type
- Final rule
- Action
- Temporary regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- October 2, 2026
- Takes effect
- December 1, 2026
- Dates
- Effective date: These temporary regulations are effective on December 1, 2026.
- Docket
- TD 10057
- Regulation ID (RIN)
- 1545-BS17
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 18
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|---|---|---|
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| Non-Applicability of Section 357(c) to Consolidated Groups 2026-21253 | Final rule | Oct 16 |
| Premium Tax Credit 2026-21056 | Proposed rule | Oct 15 |
| Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits; Hearing Cancellation 2026-20790 | Proposed rule | Oct 9 |
| Transparency in Coverage 2026-20447 · significant | Final rule | Oct 6 |
| Federal Scholarship Tax Credit 2026-20277 | Proposed rule | Oct 2 |
| Trump Accounts 2026-20027 | Proposed rule | Sep 30 |
Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in October 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.