Plain-language analysis of the federal Education Freedom Tax Credit (IRC §25F) for families, donors, schools and fellow scholarship organizations — what the rules say, what is still unresolved, and what it means for students.
You can give from any state. Donors everywhere can claim the federal Education Freedom Tax Credit by giving to a scholarship organization in a participating state. What a state’s opt-in decides is whether its families can apply for those scholarships. Filter by status or state program, or search for your state.
| State | §25F status | Opted in | Current governor | On IRS list | State tax credit |
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Treasury and the IRS released proposed rules for the federal scholarship tax credit this week, and there is a lot of good news in them for donors, families, and scholarship organizations.
Read article →Scholar Street’s new tracker brings the latest EFTC news and information for every state to one page.
Read article →On September 16, Rep. Adrian Smith (R-NE) introduced two bills that go after the two parts of Section 25F that practitioners complain about most.
Read article →If the Treasury’s Section 25F regulations land as an interim final rule this September — which its own Unified Agenda filing suggests is the plan — scholarship granting organizations will be expected to comply from the day the rule publishes in the Federal Register.
Read article →Treasury’s own filings suggest the Section 25F rules could take effect immediately, not after a comment period.
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