IRS accepts comments on proposed scholarship tax-credit rules through December 1
The IRS is seeking public input on proposed rules for a federal scholarship tax credit intended for qualifying contributions in 2027 and later years.
What the record says
Written or electronic comments must be received by December 1, 2026.
The document is a notice of proposed rulemaking and public hearing.
The tax-credit provisions apply to taxable years ending after December 31, 2026.
Source details and supporting locations.
Practical next step
Read the proposed rule and use its official Regulations.gov comment route, identifying IRS and REG-117199-25, by December 1, 2026. Comments become public and cannot be edited or withdrawn after submission.
Limits and what is not established
This is a comment opportunity on proposed rules, not an open scholarship application or a promise that a 2026 donation qualifies for a credit. State participation, organization certification and individual requirements are separate.
Sources checked October 10, 2026. Later notices may change instructions or arrangements.
Original sources
U.S. Treasury and Internal Revenue Service: original information