Data / Federal rules / 2026-20277
Federal Scholarship Tax Credit
The Internal Revenue Service published this proposed rule in the Federal Register on October 2, 2026. Comments are due by December 1, 2026.
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What the agency says
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.
Key facts
- Document number
- 2026-20277
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking and public hearing
- Agency
- Treasury Department; Internal Revenue Service
- Published
- October 2, 2026
- Comments due
- December 1, 2026
- Dates
- 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.
- Docket
- REG-117199-25
- Regulation ID (RIN)
- 1545-BR97
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 51
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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.