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New Federal Tax Credit Program Expands School Choice

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News Summary

A new federal tax credit program has been approved by Congress to enhance private school scholarship options for low and middle-income families. Part of President Trump’s One Big Beautiful Bill, the initiative aims to boost educational opportunities, allowing individuals to receive credits for donations to scholarship organizations. With Louisiana poised to benefit, the program is set to launch in 2027 and may include expanded 529 plan uses. Concerns about federal involvement in K-12 education persist as states prepare for the potential impact of this new funding model.


New Orleans, LA – A new federal tax credit program, part of President Trump’s One Big Beautiful Bill, has been passed by Congress, with the aim of expanding private school scholarship options for low and middle-income families across the United States. This initiative, designed to promote school choice, will significantly impact educational opportunities for families seeking alternatives to public schooling.

The federal tax credit program, set to launch in 2027, offers individuals the chance to receive up to $1,700 annually for donations made to approved scholarship granting organizations. These organizations are tasked with funding private school tuition scholarships for eligible students. However, the implementation of the program depends on individual states choosing to participate.

Louisiana, which already has a tax credit scholarship initiative in place, stands to benefit notably from this new federal plan. Current scholarship granting organizations operating within the state include ACE Scholarships Louisiana, Aspiring Scholars, Arete Scholars, and Son of a Saint. These organizations, directed by the Louisiana Department of Education, will need to meet federal guidelines to participate in the program.

For states to be eligible for the new federal tax credit program, they must certify scholarship granting organizations that adhere to specific federal requirements. These requirements include utilizing at least 90% of donations for scholarships, confirming the income eligibility of families applying for assistance, refraining from earmarking donations for specific students, and giving priority to students already receiving scholarships.

While the legislation does provide increased opportunities for families seeking educational alternatives, there are stipulations regarding tax credits for donors. If donors receive a state tax credit in addition to the federal tax credit, their federal tax credit will be reduced. Additionally, individuals may not categorize the same contributions as charitable donations for tax purposes.

In addition to the scholarship program, the new legislation expands the permissible expenses for 529 college savings accounts, effective in 2026. This expansion includes coverage for private K-12 tuition and various educational services, helping families better manage educational costs. The annual withdrawal limit for K-12 expenses from 529 accounts will also double from $10,000 to $20,000.

The legislation further makes the federal tax exclusion for employer-paid student loan assistance permanent, with adjustments for inflation, offering additional financial relief for families managing both education and loan repayment.

While supporters of the program emphasize the increased school choice and financial assistance it provides, there are concerns regarding the potential for heightened federal involvement in K-12 education—a sector that has historically been regulated at the state level. With the introduction of a new federal program, questions arise about how existing scholarship recipients at the state level will interact with the forthcoming federal support offerings.

Moreover, the federal tax credit program creates opportunities for states that do not already have school choice systems in place, enabling them to establish similar initiatives with federal assistance. This aspect of the program aims to create a more equitable foundation for school choice across the nation, even in regions where such options might currently be limited.

In conclusion, the upcoming federal tax credit program heralds a significant shift in the landscape of educational funding in the U.S., reflecting policy changes aimed at enhancing parental choices in education. As states like Louisiana prepare to adapt to these federal guidelines, educators, families, and policymakers are left to navigate the new opportunities and challenges that this legislation presents. With the program set to begin in 2027, the educational community is poised for substantial evolution in how schools are funded and how families access educational resources.

Deeper Dive: News & Info About This Topic

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Additional Resources

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