{"version":"1","article":{"id":"us-education-freedom-tax-credit-rules-2026","slug":"us-education-freedom-tax-credit-rules-2026","language":"en","url":"https://haberpaper.com/en/news/us-education-freedom-tax-credit-rules-2026","api_url":"https://haberpaper.com/api/v1/articles/us-education-freedom-tax-credit-rules-2026?lang=en","title":"U.S. agencies propose rules for new scholarship tax credit","summary":"Treasury and the IRS issued draft regulations for a federal donation credit launching in 2027, with an annual maximum of $1,700 for individuals.","category":"fiscal","region":"world","topics":[],"published_at":"2026-10-06T12:48:14+03:00","modified_at":"2026-10-06T12:48:14+03:00","publication_basis":"publication-record","event_period":"2026-10-01","event_period_basis":"event-or-reference-period","sources":[{"name":"Internal Revenue Service and U.S. Department of the Treasury","url":"https://www.irs.gov/newsroom/the-trump-administration-advances-the-establishment-of-americas-first-nationwide-school-choice-program","publishedAt":"2026-10-01","checkedAt":"2026-10-06"}],"translations":[{"language":"tr","url":"https://haberpaper.com/tr/news/us-education-freedom-tax-credit-rules-2026","api_url":"https://haberpaper.com/api/v1/articles/us-education-freedom-tax-credit-rules-2026?lang=tr"},{"language":"en","url":"https://haberpaper.com/en/news/us-education-freedom-tax-credit-rules-2026","api_url":"https://haberpaper.com/api/v1/articles/us-education-freedom-tax-credit-rules-2026?lang=en"},{"language":"ar","url":"https://haberpaper.com/ar/news/us-education-freedom-tax-credit-rules-2026","api_url":"https://haberpaper.com/api/v1/articles/us-education-freedom-tax-credit-rules-2026?lang=ar"},{"language":"fr","url":"https://haberpaper.com/fr/news/us-education-freedom-tax-credit-rules-2026","api_url":"https://haberpaper.com/api/v1/articles/us-education-freedom-tax-credit-rules-2026?lang=fr"},{"language":"es","url":"https://haberpaper.com/es/news/us-education-freedom-tax-credit-rules-2026","api_url":"https://haberpaper.com/api/v1/articles/us-education-freedom-tax-credit-rules-2026?lang=es"}],"data_types":[],"data":null,"data_compilations":[],"data_downloads":[],"content":{"paragraphs":["The U.S. Treasury Department and Internal Revenue Service issued proposed regulations on October 1 for the federal tax credit under Section 25F for cash contributions to qualifying scholarship organizations. Individual taxpayers could claim up to $1,700 a year; married couples filing jointly could claim up to $3,400 combined. The program is scheduled to begin on January 1, 2027."," The proposed rules also address eligibility and safeguards against abuse. The temporary regulations set implementation procedures for state elections, organization certification, electronic registration, donor acknowledgments and contribution reporting. Both packages support preparations for the 2027 start; the proposed rules remain subject to federal rulemaking."],"key_points":[],"sections":[]},"text":"Treasury and the IRS issued draft regulations for a federal donation credit launching in 2027, with an annual maximum of $1,700 for individuals.\n\nThe U.S. Treasury Department and Internal Revenue Service issued proposed regulations on October 1 for the federal tax credit under Section 25F for cash contributions to qualifying scholarship organizations. Individual taxpayers could claim up to $1,700 a year; married couples filing jointly could claim up to $3,400 combined. The program is scheduled to begin on January 1, 2027.\n\n The proposed rules also address eligibility and safeguards against abuse. The temporary regulations set implementation procedures for state elections, organization certification, electronic registration, donor acknowledgments and contribution reporting. Both packages support preparations for the 2027 start; the proposed rules remain subject to federal rulemaking.","corrections":[],"editorial_illustration":{"kind":"symbolic-editorial-illustration","documentary":false,"scope":"section","asset_id":"fiscal","url":"https://haberpaper.com/assets/illustrations/fiscal-1536.webp","width":1536,"height":1024,"alt":"Symbolic public finance illustration with a civic building, balanced scale and closed books.","language":"en"},"section_illustration":{"kind":"symbolic-editorial-illustration","documentary":false,"scope":"section","asset_id":"fiscal","url":"https://haberpaper.com/assets/illustrations/fiscal-1536.webp","width":1536,"height":1024,"alt":"Symbolic public finance illustration with a civic building, balanced scale and closed books.","language":"en"}}}