{"abstract":"This document contains proposed regulations regarding the nonrefundable Federal tax credit for qualified contributions to scholarship granting organizations to fund qualified elementary and secondary school education scholarships. The proposed regulations would affect taxpayers who make such qualified contributions, States that elect to participate by certifying organizations as scholarship granting organizations, and the organizations that have been certified as scholarship granting organizations by one or more electing States. This document also provides notice of a public hearing on the proposed regulations.","action":"Notice of proposed rulemaking and public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2026/10/02/2026-20277.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 62818","comment_url":"http://www.regulations.gov/commenton/IRS-2026-1354-0001","comments_close_on":"2026-12-01","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by December 1, 2026. The public hearing is being held on Tuesday, December 15, 2026, at 10 a.m. Eastern Time (ET). Requests to speak and outlines of topics to be discussed at the public hearing must be received by December 1, 2026. If no outlines are received by December 1, 2026, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. ET on Thursday, December 10, 2026.","disposition_notes":null,"docket_ids":["REG-117199-25"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":21546,"comment_start_date":"2026-10-02","updated_at":"2026-10-24T01:56:30.916-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-1354-0001","allow_late_comments":false,"id":"IRS-2026-1354-0001","comment_end_date":"2026-12-02","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2026-1354","title":"Federal Scholarship Tax Credit (REG-117199-25)"}],"document_number":"2026-20277","effective_on":null,"end_page":62868,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/10/02/2026-20277.xml","html_url":"https://www.federalregister.gov/documents/2026/10/02/2026-20277/federal-scholarship-tax-credit","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-20277?publication_date=2026-10-02","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-10-02/2026-20277/mods.xml","not_received_for_publication":null,"page_length":51,"page_views":{"count":10697,"last_updated":"2026-10-24 18:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-10-02/pdf/2026-20277.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-20277.pdf?1790858724","publication_date":"2026-10-02","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/10/02/2026-20277.txt","regulation_id_number_info":{"1545-BR97":null},"regulation_id_numbers":["1545-BR97"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":21546,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2026-1354","supporting_documents_count":0,"docket_id":"IRS-2026-1354","document_id":"IRS-2026-1354-0001","regulation_id_number":"1545-BR97","title":"Federal Scholarship Tax Credit (REG-117199-25)","checked_regulationsdotgov_at":"2026-10-24T21:55:04Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2026-1354-0001","significant":null,"signing_date":null,"start_page":62818,"subtype":null,"title":"Federal Scholarship Tax Credit","toc_doc":"Federal Scholarship Tax Credit","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":91}