ܲAVƵComments on Treasury’s Approach to Federal Tax Credit Voucher Program
January 09, 2026
In December, ܲAVƵsubmitted a joint public comment to the U.S. Department of the Treasury and Internal Revenue Service regarding the federal tax credit program for contributions to scholarship-granting organizations.
Throughout these comments, we urged Treasury and IRS to further the Administration’s goal of “returning education to the States” and prioritizing state discretion and innovation for the program as well as recognize that if this flexibility is not granted that fewer states and students will opt into the program. Specifically, we request that Treasury affirm that States have the authority to:
- Chart students academic progress who receive scholarships,
- Aggressively monitor waste, fraud and abuse in SGOs
- Retain eligibility requirements for existing scholarship programs and collect information about families who use the federal tax credit education program
- Ensure SGOs only partner with schools and vendors that meet with basic state and local health, safety, and teacher qualification standards
In addition to the need to ensure the Congressionally intended control of these programs is fully realized for states, we also had several technical issues we wanted Treasury to address in guidance and regulations. You can read the comments here.