Proposed rules
In this page:
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Treasury proposed regulations
Expected by the end of September 2026. We'll link them here and update every page they affect.
- Status
- Not published yet
The official text
This hasn't been published yet. We'll add it here, with a link to the official copy, as soon as it is.
IRS and Treasury guidance
Related documents
- Notice 2025-70IRS Notice 2025-70: Request for commentsTreasury's first request for public comment on how to run the credit: state certification, the 90% spending test, donor receipts and income checks. Comments closed December 26, 2025.
- Rev. Proc. 2026-6Revenue Procedure 2026-6: How a state joinsThe only way a state opts in for 2027. The governor files Form 15714 with the IRS, on or after January 1, 2026.
- IRS FSTC pageIRS Federal Scholarship Tax Credit program pageThe IRS's page for the credit. It lists the participating states and is where the donor claim form will be posted.
- Guidance previewTreasury preview of the coming rulesTreasury's remarks describing the rules on the way: the 90% test and its safe harbor, organizations that work in several states, income checks, annual audits, the donor number and an IRS portal.
- Treasury releaseTreasury press release and fact sheetThe release that named the program the Education Freedom Tax Credit and committed to proposed rules by the end of September 2026.
- IRS formIRS form for claiming the creditExpected before the 2028 filing season, when donors claim their 2027 credit.