Official government documents, coalition fact sheets, implementation guides, and responses to common questions about the Federal Scholarship Tax Credit.
The full text of the Federal Scholarship Tax Credit as enacted in HR1 (signed July 2025). Includes the credit amount, state opt-in mechanism, SGO qualification requirements, and effective date provisions.
Primary source materials from Congress, Treasury, and the IRS governing the Federal Scholarship Tax Credit program.
The form governors must file with the IRS to opt their state into the Federal Scholarship Tax Credit program. Includes instructions and required attachments.
The IRS's proposed regulations governing the program. Includes definitions of qualified SGOs, state submission requirements, and donor credit claim procedures. Final rules expected June 2026.
Treasury Department guidance on the state election process, SGO list submission requirements, and timelines for the Advance Election to Participate.
The official IRS-published list of approved Scholarship Granting Organizations in each participating state. Updated as states submit new organizations.
The complete text of HR1 as signed into law, including all provisions. The Federal Scholarship Tax Credit provisions are found in the tax title of the bill.
Official JCT score of the Federal Scholarship Tax Credit provisions. Includes 10-year revenue projections and modeling assumptions.
Coalition-produced materials explaining the program, responding to misinformation, and supporting implementation.
A concise one-page summary of the Federal Scholarship Tax Credit: what it is, how it works, who benefits, and key dates. Suitable for sharing with elected officials and stakeholders.
A coalition response document addressing the most common arguments made against the program by opponents and groups discouraging participation. Includes citations and data.
An analysis of the fiscal impact on state budgets of opting in vs. not opting in. Addresses common concerns about revenue implications and demonstrates the net-zero cost to state governments.
A listing of the 200+ coalition member organizations, categorized by type. Demonstrates the breadth of support across political, religious, and nonprofit sectors.
The coalition's official public comment submitted in response to the IRS's proposed regulations. Addresses SGO definition, state submission process, and donor eligibility rules.
A regularly updated tracker of state opt-in status, pending elections, and implementation milestones. Includes links to each state's Form 15714 filing and SGO lists.
Detailed implementation and participation guides tailored to donors, families, state officials, and scholarship organizations.
How the dollar-for-dollar credit works, how to find qualified SGOs, payroll giving, employer guides, and what to expect when filing your taxes.
Is my state opted in? How do I find an SGO? What can scholarships fund? A plain-language guide for parents navigating the program for the first time.
Everything a governor's office needs to file Form 15714, assemble an SGO list, and prepare for implementation. Includes model templates and sample language.
How to become a qualified SGO: eligibility requirements, state approval process, IRS compliance, and a 2026-2027 preparation timeline.
How employers can set up FSTC payroll deduction programs for employees. Includes HR instructions, sample policy language, and employee communication templates.
Comprehensive answers to the most frequently asked questions about the Federal Scholarship Tax Credit — for all audiences. Organized by topic and audience.
Official coalition press releases and notable media coverage of the Federal Scholarship Tax Credit.
The Federal Scholarship Tax Credit Coalition officially launches with 200+ member organizations to support the implementation of the first-ever federal scholarship tax credit.
The coalition announces that 28 states have filed their Advance Election to Participate — including one Democrat-led state — ahead of the January 2027 launch.
High-resolution logos, key facts, bios, and background materials for journalists covering the Federal Scholarship Tax Credit. Contact press@fstcc.org for interviews.
New documents, guides, and updates added regularly. Subscribe to be notified when new resources are published.