federal_register: 2026-20277

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2026-20277 Federal Scholarship Tax Credit Proposed Rule 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. 2026-10-02 2026 10 https://www.federalregister.gov/documents/2026/10/02/2026-20277/federal-scholarship-tax-credit https://www.govinfo.gov/content/pkg/FR-2026-10-02/pdf/2026-20277.pdf Treasury Department; Internal Revenue Service 497,254 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... 1545-BR97

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