Updates on the federal credit in Tennessee.
A running record of what has changed on the Education Freedom Tax Credit, created by Internal Revenue Code § 25F, and on Tennessee's part in it. One sentence per item, with the source so you can read it yourself.
Current status
Tennessee has opted in. The state's SGO page doesn't name any SGOs yet. Education Choice Fund is a 501(c)(3) public charity and is not on the list yet. Tennessee Department of Education →
Dated updates
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Education Choice Fund submitted the Tennessee Department of Education's SGO interest form on October 10, 2026, and received TDOE's confirmation on October 14, 2026. ECF is in formation as a scholarship granting organization and is not on Tennessee's SGO list yet. Tennessee Department of Education →
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Registered with the Tennessee Secretary of State as required by law, Registration No. CO55725. Tennessee Secretary of State →
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The IRS has recognized Education Choice Fund as a 501(c)(3) public charity under section 170(b)(1)(A)(vi), by determination letter dated September 24, 2026, effective August 16, 2026. EIN 42-4473313. The next step is Tennessee's SGO list, and gifts qualify for the credit only once ECF is on it. Donor FAQ →
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The proposed rules for the federal Education Freedom Tax Credit were published in the Federal Register. Public comments are due December 1, and a hearing is set for December 15. Federal Register →
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Treasury also issued temporary regulations (TD 10057) alongside the proposed rules. Federal Register →
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Treasury and the IRS released the proposed rules. The credit is up to $1,700 per individual; up to $3,400 for a married couple filing jointly if each spouse gives $1,700, under proposed rules. U.S. Treasury →
Education Choice Fund is a 501(c)(3) public charity (EIN 42-4473313). Not yet on Tennessee's SGO list. Rules are proposed and may change.
Further reading
For CPAs and tax professionals
Treasury, IRS propose regulations for education tax credit →
Plain summary for CPAs.
Journal of Accountancy · October 1, 2026Temporary and proposed regulations: Guidance on new individual tax credit under section 25F →
The temporary and proposed rules side by side, with key dates.
KPMG TaxNewsFlash · October 1, 2026Federal Scholarship Tax Credit Regulations: Comprehensive Technical Analysis →
In-depth technical walkthrough.
Current Federal Tax Developments (Ed Zollars, CPA) · October 1, 2026Official sources
U.S. Treasury press release →
The announcement of the proposed and temporary regulations.
U.S. Treasury · October 1, 2026Federal Register: proposed rules, REG-117199-25 →
The official text of the proposed rule, with the comment deadline.
Federal Register · October 2, 2026Tennessee Department of Education: Scholarship Granting Organizations →
The state’s SGO page. Education Choice Fund is not on it yet.
Tennessee Department of EducationLinks go to outside sources. ECF doesn’t control their content.
ECF does not provide tax or legal advice, and nothing on this page is advice. Items summarize public documents and link to them; the source governs. Consult your own CPA or counsel before acting. If a link is broken or an item is out of date, tell us at info@educationchoicefund.org.