Notice 2025-70

IRS-2025-0466-0001Notice
Comments
2,435
Last activity Aug 3, 2026
Deadline
Closed on Dec 27, 2025
Closed Dec 27, 2025
Net supportiSupport minus oppose · campaigns included
-3%
-3% excluding campaigns
Document

Details

The document's own metadata, straight from the source system.

Title
Notice 2025-70
Posted
Dec 1, 2025
Comment period
Dec 1, 2025 – Dec 27, 2025
Analysis

Overview

What the public is saying — stance, who's commenting, and the issues they raise.

Include campaigns
Analyzed 2,433 of 2,435 comments
100%· analysis in progress

Stance breakdown

-3%
Net support
Support1,172Oppose1,234Other27Not yet analyzed2
Aggregates include form-letter campaigns. Excluding them, net support is -3% across organic comments.

Who commented

Breakdown by commenter type.

Union
4
Individual
2,179
Government
14
Trade association
5
Advocacy
199
Academic
8
Business
15
Other
9
Not yet analyzed
2

Comments over time

Weekly arrivals, stacked by stance.

Posted Dec 1, 2025Deadline Dec 27, 2025
Dec 1Dec 22Jan 12May 4Jun 29Jul 27Aug 3
Support1,172Oppose1,234Other27

Support × commenter type

How each type splits across stance.

Support
Oppose
Other
Individual
44%
55%
1%
Advocacy
83%
16%
2%
Business
100%
0%
0%
Government
64%
36%
0%
Other
78%
22%
0%
Academic
63%
38%
0%
Trade association
80%
20%
0%
Union
0%
100%
0%

Position map

Who stands where on each issue?

Every non-silent position is backed by an excerpt from the comment.

4 Public Education
AdvocacyOppose
School choice
AAA Scholarship Foundation
AdvocacySupport
Federal preemption
Sgo certification standards
AFT
UnionOppose
School choice
Federal preemption
Afterschool Alliance
AdvocacySupport
School choice
Federal preemption
Sgo certification standards
Agudath Israel of New England
AdvocacySupport
Married filing status eligibility
Alabama Expanded Learning Alliance (AELA)
AdvocacySupport
Federal preemption
Sgo certification standards
Alabama Opportunity Scholarship Fund
AdvocacySupport
Sgo certification standards
Married filing status eligibility
Alliance for Choice in Education and ACE Scholarships Federal Tax Credit SGO
AdvocacySupport
School choice
Federal preemption
Sgo certification standards
Alpha Holdco, LLC
BusinessSupport
Married filing status eligibility
America First Policy Institute
AdvocacySupport
School choice
Federal preemption
Interstate residency eligibility
American Association of Christian Schools
AdvocacySupport
School choice
Federal preemption
Interstate residency eligibility
American Humanist Association
AdvocacyOppose
Federal preemption
Americans United for Separation of Church and State
AdvocacySupport
School choice
Federal preemption
Arizona Superintendents from Greater Phoenix Educational Management Council/Arizona Educational Management Council
GovernmentSupport
School choice
Sgo certification standards
Association of Christian Schools International
AdvocacySupport
School choice
Federal preemption
Interstate residency eligibility
Association of Educational Service Agencies and Association of School Business Officials International
AdvocacySupport
School choice
Federal preemption
Baptist Joint Committee for Religious Liberty
AdvocacySupport
Federal preemption
Benjamin and Lillian Rochkind Yeshiva of Virginia
AdvocacySupport
Interstate residency eligibility
BLOCS - Business Leaders Organized for Catholic Schools
AdvocacySupport
Federal preemption
Married filing status eligibility
Interstate residency eligibility
Boys & Girls Clubs of America
AdvocacySupport
School choice
Sgo certification standards
California Association of Private School Organizations (CAPSO)
AdvocacySupport
Sgo certification standards
Interstate residency eligibility
Catholic Conference of Illinois
AdvocacySupport
School choice
Married filing status eligibility
Center for American Progress
AdvocacySupport
School choice
Center for Arizona Policy
AdvocacySupport
School choice
Federal preemption
Married filing status eligibility
Center for Christian Virtue and the Christian Education Network
AdvocacySupport
Sgo certification standards
Married filing status eligibility
Center for Learner Equity
AdvocacySupport
Sgo certification standards
Children's Funding Project
AdvocacySupport
Sgo certification standards
Children's Scholarship Fund
AdvocacySupport
Christian Legal Society
AdvocacySupport
School choice
Federal preemption
Interstate residency eligibility
Coalition for Education Equity of Alaska
AdvocacyOppose
School choice
Federal preemption
Colorado Association of Private Schools
Trade associationSupport
School choice
Federal preemption
Connecticut Education Association
UnionOppose
School choice
Federal preemption
Council for American Private Education (CAPE)
AdvocacySupport
Sgo certification standards
Married filing status eligibility
Interstate residency eligibility
Design With Joy LLC
AdvocacySupport
Sgo certification standards
EdChoice
AdvocacySupport
School choice
EdTrust
AdvocacySupport
School choice
Federal preemption
Education Law Center- PA
AdvocacyOppose
School choice
EducationCounsel
AdvocacySupport
Federal preemption
Every Hour Counts
AdvocacySupport
School choice
Interstate residency eligibility
Federal Scholarship Tax Credit Coalition
AdvocacySupport
School choice
Sgo certification standards
Interstate residency eligibility
FGA Action
AdvocacySupport
Married filing status eligibility
Interstate residency eligibility
Fight Crime: Invest in Kids
AdvocacySupport
First Day PR
AdvocacySupport
School choice
Sgo certification standards
Georgia GOAL Scholarship Program, Inc.
AdvocacySupport
Federal preemption
Married filing status eligibility
Interstate residency eligibility
IDRA
AdvocacyOppose
IFPC Legal Center
AdvocacySupport
Sgo certification standards
Illinois Families for Public Schools
AdvocacyOppose
School choice
Illinois Policy
AdvocacySupport
School choice
Federal preemption
Invest in Education
AdvocacySupport
Jewish Federation of Greater Seattle and the Samis Foundation
AdvocacySupport
Federal preemption
Sgo certification standards
Married filing status eligibility
Jewish Federations of North America
AdvocacySupport
Sgo certification standards
Married filing status eligibility
Learning Heroes
AdvocacySupport
LearningSpring
AdvocacySupport
Federal preemption
Sgo certification standards
Maryland Council for American Private Education (CAPE)
AdvocacySupport
Sgo certification standards
Michigan Forward Network
AdvocacySupport
School choice
Montana Federation of Public Employees
UnionOppose
School choice
Federal preemption
My Church SGO
AdvocacySupport
Married filing status eligibility
NAIS, AISAP, CASE, EMA/ERB, NBOA, TABS
AdvocacySupport
School choice
Married filing status eligibility
Interstate residency eligibility
National Alliance for Public Charter Schools
AdvocacySupport
Federal preemption
National Catholic Educational Association
AdvocacySupport
Sgo certification standards
Married filing status eligibility
Interstate residency eligibility
National Center for Learning Disabilities
AdvocacySupport
School choice
National Down Syndrome Congress
AdvocacySupport
National Education Association
AdvocacyOppose
School choice
Federal preemption
National Education Association Rhode Island
AdvocacyOppose
School choice
Federal preemption
National Math Stars
AdvocacySupport
Sgo certification standards
Married filing status eligibility
Interstate residency eligibility
National School Boards Association
AdvocacySupport
School choice
Federal preemption
Nebraska Association of School Boards
AdvocacyOther
School choice
Sgo certification standards
New America
AdvocacySupport
Federal preemption
New Jersey Council for American Private Education
AdvocacySupport
Sgo certification standards
Married filing status eligibility
Interstate residency eligibility
New Jersey Jewish Education Fund
AdvocacySupport
Sgo certification standards
North Carolina Budget & Tax Center
AdvocacyOppose
School choice
Ohio Association of Independent Schools Scholarship Granting Organization
AdvocacySupport
Federal preemption
Married filing status eligibility
Interstate residency eligibility
Our Schools Our Democracy
AdvocacyOppose
School choice
Peach State Education Partnership
AdvocacySupport
School choice
Federal preemption
PEER Illinois
AdvocacyOppose
School choice
Pennsylvania Council for American Private Education
AdvocacySupport
Sgo certification standards
Married filing status eligibility
Interstate residency eligibility
Pioneer New England Legal Foundation
AdvocacySupport
Federal preemption
Public Funds Public Schools
AdvocacyOppose
School choice
Public Schools First North Carolina
AdvocacyOppose
School choice
Roth & Company LLP
BusinessSupport
Sgo certification standards
Save Our Schools Arizona
AdvocacyOppose
School choice
Shepherds, Inc.
AdvocacySupport
Sgo certification standards
Slater Torah Academy
AdvocacySupport
School choice
South Dakota Partners in Education
AdvocacySupport
School choice
Interstate residency eligibility
Southeastern District LCMS
AdvocacySupport
Married filing status eligibility
STEM Next Opportunity Fund
AdvocacySupport
School choice
Step Up For Students
AdvocacySupport
Sgo certification standards
Married filing status eligibility
Interstate residency eligibility
Student First Technologies
BusinessSupport
Federal preemption
Sgo certification standards
Married filing status eligibility
Support for Catholic Schools, Inc
AdvocacySupport
Married filing status eligibility
Teach For America
AdvocacySupport
School choice
Tennessee Association of Independent Schools
Trade associationSupport
Married filing status eligibility
Interstate residency eligibility
Tennessee SGO
AdvocacySupport
Interstate residency eligibility
Texas Catholic Conference of Bishops
AdvocacySupport
The Angel Scholarship Fund (Scholarship Granting Organization of the Catholic Community Foundation)
AdvocacySupport
Federal preemption
Married filing status eligibility
Interstate residency eligibility
The Arc of the United States
AdvocacyOppose
School choice
The Cardinal Newman Society
AdvocacySupport
School choice
Federal preemption
The Lutheran Church - Missouri Synod Office of School Ministry
AdvocacySupport
Sgo certification standards
Married filing status eligibility
Interstate residency eligibility
The National Parents Union
AdvocacySupport
School choice
Federal preemption
The National SGO
AdvocacySupport
The North Dakota Catholic Conference
AdvocacySupport
Married filing status eligibility
The Parents' Campaign Research & Education Fund
AdvocacyOppose
School choice
U.S. Conference of Catholic Bishops
AdvocacySupport
School choice
Married filing status eligibility
Interstate residency eligibility
Union of Orthodox Jewish Congregations of America, via its policy arms OU Advocacy and Teach Coalition
AdvocacySupport
Married filing status eligibility
Vital Software
BusinessSupport
School choice
Married filing status eligibility
Washington Federation of Independent Schools
AdvocacySupport
Sgo certification standards
Married filing status eligibility
Interstate residency eligibility
Wisconsin Independent Charter School Advocates
AdvocacySupport
Wisconsin Institute for Law & Liberty
AdvocacySupport
School choice
Sgo certification standards
yes. every kid.
AdvocacySupport
Federal preemption
YMCA of the USA
AdvocacySupport

21 organization-typed comments could not be identified.

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