# Federal Scholarship Tax Credit

**Action Urgency Score:** 65/100

| Field | Value |
|---|---|
| Agency | Treasury Department; Internal Revenue Service |
| Type | Final rule |
| Action | Temporary regulations. |
| Published | 2026-10-02 |
| Effective | 2026-12-01 |
| Significant | No |
| CFR parts | 26 CFR 1 |
| Summary | 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  |
| Document number | 2026-20264 |

## Why this score
- Effective date within 30 days.
- Final rule.

Source: Federal Register API (Office of the Federal Register) (https://www.federalregister.gov/documents/2026/10/02/2026-20264/federal-scholarship-tax-credit). Last refreshed: 2026-11-04T09:17:43.641Z.
Data from the Federal Register API; the published Federal Register document is authoritative. Informational only, not legal advice.