10/01/2026
Today, Treasury and the IRS released proposed regulations for the Federal Scholarship Tax Credit, bringing us another step closer to more children having access to the educational opportunities and resources they need to thrive.
The proposed regulations provide important new clarity, including a federal tax credit of up to $3,400 for married couples filing jointly and up to $1,700 for single taxpayers, as well as a framework for multistate Scholarship Granting Organizations (SGOs). That framework can help national organizations become the bridge between donors and children, expanding access to scholarships.
Donors in all 50 states can give to SGOs and claim the federal tax credit, although SGOs can only award scholarships to students in states whose governors have opted in.
And these scholarships are about much more than private school tuition. Eligible children in traditional public, public charter, private and religious schools can benefit from qualified educational expenses that help them access tutoring, academic support and other resources they need to catch up, get on grade level and continue to grow.
There is more guidance to come, and Children’s Scholarship Fund will continue helping children, families, donors and partners understand what it means and how to participate.
For nearly 30 years, CSF has worked to put educational opportunity within reach for children. The Federal Scholarship Tax Credit gives us the chance to put this new opportunity to work for thousands more.
To stay informed about the Federal Scholarship Tax Credit, visit our website and sign up for updates: https://scholarshipfund.org/federal-tax-credit-sgos/
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