IRS Proposes Rules for Federal Scholarship Tax Credit Under Internal Revenue Code Section 25F, Also Known as the Education Freedom Tax Credit

At a glanceReviewed October 29, 2026Joint filers can claim up to $3,400 if each spouse makes a distinct qualifying contribution.Unused credit amounts may carry forward for up to five years.Treasury and the IRS project as many as 2.2 million scholarships annually by 2030.Checked against govinfo.gov