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.
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