En esta noticia
The Internal Revenue Service (IRS) is preparing to implement a new federal tax credit designed to encourage donations that fund scholarships for elementary and secondary school students in the United States. Known as the Education Freedom Tax Credit, the program is scheduled to begin on January 1, 2027, allowing eligible taxpayers to reduce their federal income tax liability.
Under proposed regulations issued by the U.S. Department of the Treasury and the IRS, the credit will be capped at $1,700 per individual taxpayer annually. For purposes of this limit, spouses who file a joint return are treated as separate taxpayers, so a married couple can claim a combined credit of up to $3,400 only if each spouse makes a qualifying contribution of at least $1,700. A couple that contributes $1,700 in total would be eligible for a maximum credit of $1,700.
Unlike some other education-related tax benefits, this program does not provide a direct government payment to parents or an automatic tax refund. To qualify, taxpayers must make qualifying cash contributions to approved organizations that provide scholarships for elementary and secondary school students.
Who qualifies for the new IRS tax credit in 2027?
The credit is intended for individual taxpayers who meet the federal requirements and make qualified contributions to scholarship-granting organizations, known as SGOs.
In general, taxpayers will need to:
- Be a U.S. citizen or resident for tax purposes, as required under the program’s rules.
- Make a cash contribution to an organization eligible to receive qualifying donations.
- Verify that the organization appears on the applicable list of approved organizations.
- Confirm that the state where the organization is located has elected to participate in the federal program and submitted the required list to the IRS.
Eligibility does not depend solely on the taxpayer’s state of residence. The rules allow taxpayers to support an approved organization located in another participating state, provided all applicable requirements are met.
The credit cannot exceed the amount of qualifying contributions and is capped at $1,700 per individual taxpayer. For married couples filing jointly, each spouse is treated as a separate taxpayer, so reaching the combined maximum of $3,400 requires a qualifying contribution of at least $1,700 from each spouse.
How the tax credit works and what the scholarships can cover
The program is designed to direct private contributions toward organizations that award scholarships for kindergarten through 12th-grade education (K-12). Families receiving these scholarships may use the funds for certain educational expenses related to their children’s schooling.
Qualified expenses may include:
- Private school tuition.
- Academic tutoring and educational support.
- Services for students with special needs.
- Books, school supplies and other materials.
- Computers and other educational equipment.
- Other qualifying expenses related to a student’s enrollment or attendance.
The tax credit reduces federal income tax liability. This distinction matters because the credit is nonrefundable, meaning it does not automatically generate an IRS payment when the credit exceeds the taxpayer’s tax liability.
The proposed regulations also provide for eligible unused credit amounts to be carried forward for up to five years, subject to the applicable rules.
Taxpayers who also qualify for a state tax credit for the same donation should note that the proposed regulations reduce the qualified contribution by the state credit before applying the $1,700 limit. In practice, a state credit can lower the amount of the federal credit a donor is able to claim.
What taxpayers should know before claiming the credit
The program was established under federal legislation enacted in 2025 and applies to tax years ending after December 31, 2026. The Treasury Department and the IRS released proposed regulations on October 1, 2026, outlining procedures for states and participating organizations to prepare for the program’s launch.
State participation is voluntary. Before making a contribution, taxpayers should check whether the relevant state is participating and whether the recipient organization meets the official requirements.
Eligible organizations must also satisfy legal and operational standards. These generally include qualifying as a public charity under Section 501(c)(3), maintaining separate records for qualified contributions, and meeting the program’s reporting and oversight requirements.