Comment from EdChoice
EdChoiceSupportAdvocacy
Summary: EdChoice, a nonpartisan educational choice organization, supports the implementation of the Section 25F federal tax credit for scholarship granting organizations (SGOs). They argue for streamlined regulations that avoid overly burdensome certification requirements, allow for flexible definitions of "located" and "qualified expenditures," and ensure that the credit does not create barriers for small or religious educational providers.
EdChoice thanks Treasury and the IRS for this opportunity to comment on impending rules to be drafted for the IRC Section 25F federal tax credit for contributions to SGOs for student scholarships. See attached file.