# Federal Scholarship Tax Credit

**Action Urgency Score:** 55/100

| Field | Value |
|---|---|
| Agency | Treasury Department; Internal Revenue Service |
| Type | Proposed rule |
| Action | Notice of proposed rulemaking and public hearing. |
| Published | 2026-10-02 |
| Comments close | 2026-12-01 |
| Significant | No |
| CFR parts | 26 CFR 1 |
| Summary | 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 pro |
| Document number | 2026-20277 |

## Why this score
- Comment deadline within 30 days.

Source: Federal Register API (Office of the Federal Register) (https://www.federalregister.gov/documents/2026/10/02/2026-20277/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.