Public Comment Period Opens Regarding Federal Tax Credit School Choice Program

In its recent coverage, K-12 Dive highlights a pivotal policy moment as the U.S. Department of Treasury and the IRS open a public comment period (ending on December 26, 2025) on the nation’s first federal tax credit program supporting K-12 educational services, including private school tuition. This marks the early implementation phase of the “One Big, Beautiful Bill,” which establishes a nationwide private school choice initiative set to take effect in 2027. As K-12 Dive reports, the program would allow taxpayers to donate up to $1,700 (single) or $3,400 (couple) annually to scholarship-granting 501(c)(3) organizations in exchange for a 100% federal income tax credit, with funds extendable to private school tuition, homeschooling materials, and certain public school expenses. Early details indicate scholarships will target students from low- and middle-income households—defined broadly as up to 300% of local median income—meaning eligibility could include as much as 85–90% of students nationally. With state opt-in requirements still pending and formal rulemaking expected next year, this comment period represents a significant opportunity for educators, policymakers, and families to shape a program that could materially shift the landscape of school funding, equity debates, and educational choice in the United States.

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