Making the Federal Scholarship Tax Credit a Success. Sketching a New Conservative Education Agenda

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Bibliographic Details
Title: Making the Federal Scholarship Tax Credit a Success. Sketching a New Conservative Education Agenda
Language: English
Authors: Daniel Buck, Anna Low, American Enterprise Institute (AEI)
Source: American Enterprise Institute. 2025.
Availability: American Enterprise Institute. 1150 Seventeenth Street NW, Washington, DC 20036. Tel: 202-862-5800; Fax: 202-862-7177; Web site: http://www.aei.org
Peer Reviewed: N
Page Count: 5
Publication Date: 2025
Document Type: Reports - Descriptive
Education Level: Elementary Secondary Education
Descriptors: Tax Credits, Scholarships, School Choice, Private Schools, Federal Programs, Federal Regulation, Elementary Secondary Education
Abstract: The federal scholarship tax credit is a tax credit for any individual donor who contributes to scholarship granting organizations (SGOs), which then provides scholarships to students. Regardless of the federal scholarship tax credit's risks and vulnerabilities, the program is set to launch in January 2027. Fortunately, education reformers generally--and conservatives in particular--can do much to make sure this program succeeds. This report discusses the Treasury Department's upcoming rulemaking needed to address the most pressing decisions regarding the tax credit. The Treasury should set rules that protect private schools from overregulation, clarify definitions, and streamline the process. Action points for conservatives regarding messaging, fraud and oversight, and building constituencies are provided.
Abstractor: ERIC
Entry Date: 2026
Accession Number: ED677961
Database: ERIC
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