Internal Revenue Service · irs.gov
Federal Scholarship Tax Credit (FSTC) — Official IRS Program Page
(what-it-is)What this page is
The IRS maintains an official program page for the §25F Federal Scholarship Tax Credit (FSTC) — the federal credit also known as the Educational Choice for Children Act (ECCA). It is the authoritative source for the program’s forms, procedures, and updates, and is where new guidance is posted as it is released.
(what-it-covers)What it covers
- That a State (or the District of Columbia) must choose to participate and submit a list of qualifying Scholarship Granting Organizations (SGOs) to the IRS before a donor can contribute to an SGO in that State and claim the credit.
- That, beginning January 1, 2027, individual taxpayers may claim a credit of up to $1,700 per return for cash contributions to approved SGOs.
- Links to Form 15714, the Advance Election to Participate Under Section 25F — the form States (not donors) use to pre-commit for 2027.
- State submission timing: Form 15714 is filed on or after January 1, 2026 and before the final date a State may submit its SGO list.
(what-is-not-yet-there)What is not posted yet
As of this writing, the IRS has not published the form or schedule donors will use to claim the §25F credit on their federal income tax return; that is expected ahead of the 2027 tax filing season (early 2028). The forthcoming proposed Treasury regulations — covering donor substantiation, the SGO 90% income test, and coordination rules — will also appear through this hub and the Internal Revenue Bulletin when issued.
For the authoritative, always-current version of the program’s forms and guidance, defer to the official IRS page linked above. This documents hub mirrors and explains those materials but is not a substitute for the IRS’s own publications.