This afternoon marked a meaningful milestone in the implementation of the federal tax credit scholarship program. The U.S. Department of the Treasury, through the IRS, issued Revenue Procedure 2026-6, formally allowing governors to make an advance election to opt their states into the federal tax credit scholarship law. This action sets the stage for the program to take effect nationwide beginning January 1, 2027, provided states choose to participate. What This Means for States Under the federal tax credit scholarship law, states must opt in for the program to operate within their borders. Revenue Procedure 2026-6 establishes the mechanism for doing exactly that. Governors, or other authorized state officials or agencies, may now formally notify the IRS of their intent to participate. By opting in, a state authorizes the federal scholarship tax credit to generate scholarship funding for eligible elementary and secondary students who reside in that state. This opt-in process is not symbolic. It is a required and foundational step that allows scholarship dollars to flow to families. Introduction of a New IRS Form The Revenue Procedure also introduces Form 15714, which governors will use to submit their official election to the IRS. This filing represents the state’s formal participation in the program. Following this election, governors will be required to prepare and submit a list of scholarship granting organizations, or SGOs, within their state that meet the requirements of the federal tax credit scholarship law. At this time, the IRS has not yet released guidance defining how states should determine which SGOs meet those requirements. That guidance is expected in the coming weeks, and it will be a critical next step for organizations, schools, and policymakers to understand. Why This Matters Now This announcement is an important and encouraging early signal from the Trump administration that implementation of the federal tax credit scholarship program is moving forward deliberately and thoughtfully. By allowing governors to opt in well ahead of the program’s effective date, the Treasury and IRS are creating valuable runway. That time matters. It gives SGOs time to prepare operationally. It gives schools time to understand how the program may impact affordability and access. It gives families time to learn what opportunities may become available to them. Most importantly, it gives states time to engage in the process intentionally rather than reactively. What Comes Next While this Revenue Procedure does not answer every question, it represents real progress. The upcoming IRS guidance on SGO qualification will be a major focus point for the education and scholarship community in the months ahead. At RedefinED, we view this as a pivotal moment to begin preparing schools, partners, and policymakers for what is coming. The federal tax credit scholarship program has the potential to significantly expand educational opportunity across the country, but preparation will be key. January 1, 2027 will arrive quickly. Today’s announcement is a clear signal that the work to get there has officially begun. Return Home

DFER’s New Projections on the Federal Tax Credit Program Are a Game-Changer Every once in a while, data comes out that makes you sit back and say, This could change everything. That is exactly how I felt looking through the new projections that Democrats for Education Reform (DFER) released on the Federal Scholarship Tax Credit program. For anyone following the rollout of the new federal tax credit law set to begin in 2027, these projections are some of the clearest and most compelling evidence yet of what this program can unlock for students across the country. And honestly, the numbers are incredible. A Clear Breakdown of Funding Potential, State by State What I appreciate most about DFER’s work is how they took a complex policy and broke it into something every parent, educator and policymaker can understand: How much funding students in each state could receive if their state opts into the new federal tax credit program. Their detailed state-by-state analysis is published here : https://www.dfer.org/2025/10/06/new-data-projects-potential-24-billion-boost-for-students-through-educational-choice-for-children-act-ecca-2/ One number immediately jumped out at me. In a state like Pennsylvania, the projection is over $967 million dollars. Nearly a billion dollars in potential educational support including tutoring, after school programs, learning materials, scholarships and more, all available if the state opts in and families participate. That is not theoretical. That is life changing. Why This Matters for Schools and Students This program gives students access to things that often fall through the cracks in traditional school budgets: Tutoring After school programs Learning materials Technology and internet access Enrichment programs Scholarships Because taxpayers can redirect up to $1,700 in federal tax liability, nonprofit SGOs can distribute support directly to students who need it most. It is simple. It is powerful. It is long overdue. A Huge Opportunity If States Seize It The data also highlights something important: States must opt in before students can benefit. This is not automatic. It requires leadership. It requires action. And it requires a willingness to innovate instead of sticking with business as usual. DFER’s projections make it clear what is at stake. Billions of dollars that could change a child’s learning experience or be left untouched. For Those of Us Working in School Advancement, This Is Fuel At RedefinED, our work revolves around helping schools access the funding and resources they need to grow, serve and support more students. These projections give us more than numbers. They give us strategy, clarity and momentum. The opportunity ahead is one of the biggest in modern education. And DFER just gave the country a blueprint for what is possible. Now the Question Is: Who Will Step Up The federal program is coming. The resources are there. The need is undeniable. DFER laid out the potential. Now we need leadership, action and urgency to turn that potential into real change for students. If you have not reviewed the projections yet, I highly recommend digging in. They are inspiring, energizing and a powerful reminder of how much brighter the future could be for students across this country. Return Home

For the past year, our team has been quietly building something we’ve wished existed for a long time. Not another product. Not another vendor relationship. Not another thing for school leaders to manage. Something bigger. At RedefinED School Advancement, we’ve spent the last five years working alongside schools in nearly every area of growth. We’ve helped secure more than $100 million in tax credit scholarship funding, supported enrollment initiatives, and listened to countless administrators share the same challenge: “We know what needs to be done. We just don’t have the people, time, or resources to do it all.” They’re right. Schools are being asked to be experts in advancement, marketing, enrollment, admissions, communications, donor engagement, family relations, and now artificial intelligence—all while staying focused on what matters most: educating children. The traditional answer has been to hire more people. But what if there was a better way? What if schools could access an entire team of specialists across multiple departments for less than the cost of a single full-time hire? What if every aspect of growth worked together instead of operating in silos? What if increasing scholarship funding helped fuel enrollment growth, and technology ensured that no interested family ever slipped through the cracks? For more than a year, we’ve been testing, refining, and building a new approach to helping schools grow sustainably. The result is something we believe will fundamentally change how schools think about advancement and long-term success. And on July 6, we’ll finally be ready to share it. If you’ve been following our journey, you know that we’ve never been interested in doing things the way they’ve always been done. We’ve always believed that schools deserve innovative solutions that are both mission-driven and financially sustainable. This next chapter is no different. The future of school growth is coming. Stay tuned.