On December 15, 2025, Defending Education (DE) submitted a comment to the U.S. Treasury Department on a new national tax credit created by the One Big Beautiful Bill Act. The credit goes to people who donate to certified scholarship granting organizations (SGOs), which give scholarships to students. The Treasury asked for public comment as it writes the regulation that will govern the credit.
DE’s comment stresses that the credit will give families more educational options for their kids. DE also urges the Treasury to make the program easy to run, treat all contributions to SGOs equally, fit the credit with existing state education tax credits, and keep regulatory burdens on states, individuals, and SGOs to a minimum.
Read the full comment below:
