Temporary rules
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Treasury temporary regulations (T.D. 10057)
Binding rules for the run-up to 2027: how states make their elections and submit their lists, what states can and can't require of scholarship granting organizations, and how organizations register with the IRS. In effect from September 1, 2026 until October 1, 2029.
- Citation
- T.D. 10057, RIN 1545-BS17, FR Doc. 2026-20264
- Issued or enacted
- October 1, 2026
- Takes effect
- September 1, 2026
- Status
- Published
In plain English
- 01For 2027, a state files Form 15714 by January 1, 2027 and its SGO list by February 15, 2027.
- 02A state can't require SGOs to operate more restrictively than the statute, for example by limiting school types or expense categories.
- 03An organization is located in a state when it's authorized to do business there and follows the state's charity laws.
- 04A state can list an organization whose 501(c)(3) application is pending if its exemption will date back to January 1.
The official text
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On this site
Where we use it
The pages whose rules and figures come from Temporary rules.
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.
- October 2026 releaseTreasury press release of October 1, 2026The release that announced the proposed and temporary regulations. It confirms 30 participating states, up to $3,400 on a joint return, and Treasury's estimate of nearly $26 billion a year in donations by 2030.