Comment from Well Planned Day

We appreciate the opportunity to comment in response to Notice 2025-70 regarding implementation of Internal Revenue Code §25F. We have submitted two related comment letters. The first, Operational and Implementation Considerations for Administering Submission, addresses business-rule and interpretive observations that arise directly from the statutory structure of §25F, including State participation, donor designation by jurisdiction, multistate scholarship granting organization (SGO) operations, and the interaction between donor designation and anti-earmarking requirements. The second submission, Implementation and Enforcement Considerations Submission, is intended to highlight implementation and enforcement risks that may arise as §25F is administered at scale. That submission focuses on circumstances in which ambiguity, inconsistent practices, or insufficient controls could undermine State certification, Federal auditability, or public confidence, even where organizations are acting in good faith. Because §25F operates through State elections, nonprofit administration, and Federal tax credits, its success depends not only on statutory interpretation, but on whether compliance can be verified consistently across jurisdictions and reconstructed reliably over time. As participation expands, operational weaknesses that are manageable in early stages may compound into significant enforcement challenges if not anticipated during guidance development. We appreciate your consideration of these comments and your continued work to ensure that §25F is implemented in a manner that is durable, enforceable, and capable of functioning effectively across a diverse national landscape.