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.
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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