Proposed rule · 2026-23032

Federal Scholarship Tax Credit; Hearing

This document announces that the public hearing scheduled for December 15, 2026, at 10 a.m. ET, for the notice of proposed rulemaking and notice of public hearing (REG-117199-25) published in the Federal Register on October 2, 2026, has been changed to a telephonic-only hearing. These proposed regulations would provide guidance regarding the non-refundable Federal tax credit for qualified contributions to scholarship granting organizations to fund qualified elementary and secondary school education scholarships.