Comment from New Jersey Council for American Private Education

Summary: The New Jersey Council for American Private Education (NJCAPE) submitted comments providing specific recommendations to clarify and refine the Treasury's rulemaking on the Federal Scholarship Tax Credit (FSTC). They argue for interpretations that prevent a "marriage penalty" for donors, protect religious school autonomy, and ensure that state-level requirements do not create undue burdens or discriminatory barriers for scholarship granting organizations.