On December 15, 2025, Defending Education submitted its formal regulatory comment to the U.S. Treasury Department on a new national tax credit that will be granted to individuals for their contributions to certified scholarship granting organizations (SGO). The Treasury made its request for public comment in anticipation of crafting a new regulation that will implement and govern the tax credit–something enacted by the One Big Beautiful Bill Act.

Among other things in its comment, Defending Ed stressed the importance of the tax credit overall in giving the public more educational options for their children. Defending Ed also emphasized the necessity of feasibility in program administration, equality among contributions to SGO’s, compatibility with existing state educational tax credits, and the need to minimize regulatory burdens on states, individuals, and SGO’s.