Comment from George W. Bush Institute
George W. Bush InstituteSupportAdvocacy
Summary: The George W. Bush Institute supports the new federal tax credit for scholarship-granting organizations and advocates for a regulatory framework that prioritizes students with high financial need and disabilities. They request clear guidance on state participation timelines, income verification standards, and oversight mechanisms to ensure the program's effective implementation.
The George W. Bush Institute appreciates the opportunity to comment on Notice 2025-10 regarding the certification and operational rules for scholarship-granting organizations (SGOs) under the new federal tax credit established by §25F of the Internal Revenue Code.
Please see the attached file title 2025 GWBI Comment_IRS_-2025_0466.pdf.