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Aaron Baer on the Education Freedom Tax Credit rules

From CEN · October 1, 2026 · By CEN SGO

Read next:
The credit, explained

CCV's president calls the new federal rules “an incredible blessing that returns power to parents”: 90% of SGO revenue to scholarships, up to $1,700 per donor, and access for households up to 300% of area median income.

Hands working through paperwork at a desk

As President Trump unveiled the rules for the Education Freedom Tax Credit today, Aaron Baer, president of Center for Christian Virtue and founder of the Christian Education Network, called the move a victory for families seeking better schools. Read the full statement on ccv.org.

Countless parents have prayed for a way to rescue their children from failing schools, and the Trump Administration has answered those prayers by creating the Education Freedom Tax Credit. Families can stop settling for a broken public system and expect more. This initiative is an incredible blessing that returns power to parents.Aaron Baer, president of CCV and founder of CEN

The three points Baer singled out

Accountability. Scholarship granting organizations must put at least 90% of their revenue into scholarships. That is the test CEN SGO is built to meet.

The donor incentive. Individual taxpayers can claim up to $1,700 as a credit for their donation, dollar for dollar. (Source: §25F(a), (b)(1))

Broad access. Students qualify when their household income is at or below 300% of their area's median income, a limit that reaches most working families. (Source: §25F(c)(2))

Through this visionary program, the administration is transforming American education, ensuring our children receive the high-quality, values-driven instruction they truly deserve.Aaron Baer

What changes, and what doesn't

Nothing about the credit's core changes: $1,700 per taxpayer, cash donations only, from January 1, 2027. What the rules add is the detail of how organizations, states and donors show their part. We'll read the official text when it is published and update every guide it touches. Until then the Sources page lists the proposed regulations as pending.

The same day, CEN launched its national “Stop Settling, Expect More” campaign. Read about the campaign.

What this means for you

The rules are the next step, not a change of plan. Donors can pledge now and donate from January 1, 2027. Families can check their state and their school. Schools can register so their families are ready.

Sources: 26 U.S.C. §25F: Qualified elementary and secondary education scholarships; Treasury proposed regulations