{"agencies":[{"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"}],"agency_letters":[],"agency_names":["Internal Revenue Service"],"docket_numbers":[],"document_number":"2026-20264","editorial_note":null,"filed_at":"2026-10-01T08:45:00.000-04:00","filing_type":"regular","html_url":"https://www.federalregister.gov/public-inspection/2026-20264/federal-scholarship-tax-credit","last_public_inspection_issue":"2026-10-01","num_pages":61,"page_views":{"count":12726,"last_updated":"2026-10-02 02:15:04 -0400"},"pdf_file_name":"2026-20264_PI.pdf","pdf_file_size":221701,"pdf_updated_at":"2026-10-01T08:45:23.000-04:00","pdf_url":"https://public-inspection.federalregister.gov/2026-20264.pdf","publication_date":"2026-10-02","raw_text_url":"https://www.federalregister.gov/public-inspection/raw_text/202/620/264.txt","subject_1":"Federal Scholarship Tax Credit","subject_2":null,"subject_3":null,"title":"Federal Scholarship Tax Credit  ","toc_doc":"Federal Scholarship Tax Credit","toc_subject":"","type":"Rule"}