En esta noticia
The U.S. Department of the Treasury and the Internal Revenue Service (IRS) issued proposed regulations on October 1, 2026, to implement the Education Freedom Tax Credit, a new federal tax credit worth up to $1,700 per taxpayer, or $3,400 for married couples filing jointly. The credit, created under Section 25F of the Internal Revenue Code, was enacted in 2025 and is scheduled to launch on January 1, 2027.
It is not a payment from the government. Taxpayers can only claim the credit if they make qualifying cash donations to approved scholarship-granting organizations.
Who qualifies for the $3,400 tax credit?
The credit is available to taxpayers who make qualified cash contributions to a Scholarship Granting Organization (SGO). An SGO generally must be a 501(c)(3) public charity that meets the program’s requirements and appears on a participating state’s approved list.
Under the proposed rules, spouses filing jointly are treated as separate taxpayers. A couple can therefore reach the $3,400 maximum only if each spouse contributes at least $1,700.
Other key rules include:
- Nonrefundable: the credit can reduce federal income tax owed but cannot generate a cash refund beyond that liability. Unused amounts can be carried forward for up to five years.
- State credits: the $1,700 limit applies after reducing the contribution by any state tax credit claimed for the same donation.
- No double benefit: taxpayers cannot claim both the federal credit and a charitable deduction for the same contribution. Amounts above the allowed credit may be deductible if the standard charitable deduction requirements are met.
Which states participate?
States join the program voluntarily and identify the organizations that qualify. According to Treasury, 30 states have already opted in.
Taxpayers can contribute to an eligible SGO regardless of where they live, so they can support organizations in any participating state.
What can the scholarships cover?
The scholarships are intended for K-12 students and can fund qualified expenses, including:
- Private school tuition.
- Academic tutoring.
- Services for students with special needs.
- Books, school supplies and other educational materials.
- Computers and other educational equipment.
- Other qualifying expenses tied to a student’s enrollment or attendance.
When does it start?
The credit applies to qualifying contributions made on or after January 1, 2027. It applies to tax years ending after December 31, 2026, so eligible taxpayers who make qualifying donations in 2027 would generally claim the credit on their 2027 tax return, filed in 2028.
The rules are still proposed regulations, and the IRS also issued temporary regulations to help states and SGOs prepare for the launch. Taxpayers, states and organizations may rely on the proposed rules for contributions beginning January 1, 2027.
Before donating, taxpayers should confirm that the organization is on the IRS list of approved SGOs. Details are available on the IRS website.