CEN SGO LogoCEN SGO Logo

Every date in one place

From the law passing in July 2025 to the first returns in early 2028. Past dates are marked, and the next one is highlighted.

Next up

Q4 2026 · Pledge campaigns at CEN partner schools

2025

4 dates

  1. July 4, 2025

    Credit enacted (P.L. 119-21)

    Done

  2. November 2025

    IRS Notice 2025-70, request for comments

    Done

  3. December 12, 2025

    Rev. Proc. 2026-6, how states join

    Done

  4. December 26, 2025

    Comment period closes

    Done

2026

7 dates

  1. January 1, 2026

    States may file Form 15714

    Done

  2. February 4, 2026

    Ohio joins

    Done

  3. June 9 to 10, 2026

    Treasury previews its rules, names the credit

    Done

  4. October 1, 2026

    Treasury publishes proposed and temporary regulations

    Done

  5. Q4 2026

    Pledge campaigns at CEN partner schools

    Next

  6. December 1, 2026

    Comments on the proposed regulations due

    Fixed date

  7. December 15, 2026

    Public hearing on the proposed regulations

    Fixed date

2027

4 dates

  1. January 1, 2027

    First day a donation earns the federal credit

    Fixed date

  2. January 1, 2027

    Last day for a state to file its advance election (Form 15714)

    Fixed date

  3. February 15, 2027

    States submit their lists of scholarship granting organizations

    Fixed date

  4. December 31, 2027

    Last day to donate for the 2027 return

    Fixed date

2028

3 dates

  1. January 31, 2028

    SGOs send donors their acknowledgments and donor numbers

    Fixed date

  2. February 28, 2028

    SGOs report 2027 donations to the IRS

    Fixed date

  3. Early 2028

    IRS Form 8525 published, 2027 returns filed

    Expected

Per school

1 date

  1. Per school

    Application windows open

    Set with each school

Sources for every date are on the Sources page.