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A small, carefully sourced collection on policy, innovation, and progress. Our summaries help you decide what to read next.

4 sources

Policy

Official guidance

U.S. Department of the Treasury
Published October 1, 2026

The FSTC moves into implementation

Fund Ed Freedom summary

Treasury and the IRS announced proposed FSTC regulations and companion temporary rules ahead of the January 2027 start. The package addresses state participation, scholarship organizations and donor procedures.

Why it matters. Families and organizations can begin understanding how participation will work, while tracking which provisions are still proposed.

Keep in mind. This is an agency announcement that also advocates for the policy. Its projections are estimates, not measured results. Proposed rules should not be described as final rules.

Read the original at U.S. Department of the Treasury →
Source details

Original publisher: U.S. Department of the Treasury
Published October 1, 2026
Fund Ed Freedom review: October 28, 2026

https://home.treasury.gov/news/press-releases/sb0641

Read the temporary regulations, published October 2, 2026

Policy

Official guidance

Internal Revenue Service
List dated October 22, 2026 · Publication date not stated

Check where states stand for 2027

Fund Ed Freedom summary

The IRS maintains the official list of states that have elected to participate in the FSTC for 2027.

Why it matters. State participation is one step in making qualifying scholarships available. This is a useful starting point for checking your state's status.

Keep in mind. A state's election does not by itself establish that a particular scholarship organization is approved or that a family will receive an award.

Read the original at Internal Revenue Service →
Source details

Original publisher: Internal Revenue Service
List dated October 22, 2026 · Publication date not stated
Fund Ed Freedom review: October 28, 2026

https://www.irs.gov/government-entities/federal-state-local-governments/federal-scholarship-tax-credit-fstc-participating-states

Innovation

Analysis

Christensen Institute
Published September 16, 2026

Could scholarship funding support new ways to learn?

Fund Ed Freedom summary

Thomas Arnett and Greg Nadeau examine how the FSTC could support learning beyond conventional school models, including experiences that complement a student's existing schooling.

Why it matters. Their framework raises useful questions about who receives funding, which programs get built and whether new options reach underserved students.

Keep in mind. This is forward-looking analysis from an organization focused on education innovation. It is not an evaluation of FSTC outcomes or a determination that any specific program qualifies.

Read the original at Christensen Institute →
Source details

Original publisher: Christensen Institute
Published September 16, 2026
Fund Ed Freedom review: October 28, 2026

https://www.christenseninstitute.org/publication/federal-scholarship-tax-credit-education-innovation/

Policy

Official guidance

Alabama Department of Revenue
Publication date not stated

A state-level starting point: Alabama

Fund Ed Freedom summary

Alabama's revenue department explains its role in administering state participation, outlines SGO certification requirements and links to federal implementation materials.

Why it matters. State agencies connect federal policy with local procedures. Alabama provides one example of where families and organizations can begin.

Keep in mind. This page concerns Alabama, not a nationwide application process. A summary of requirements does not confirm a particular organization's approval or a family's eligibility.

Read the original at Alabama Department of Revenue →
Source details

Original publisher: Alabama Department of Revenue
Publication date not stated
Fund Ed Freedom review: October 28, 2026

https://www.revenue.alabama.gov/tax-policy/the-education-freedom-tax-credit-program-alabamas-part-in-the-federal-sgo-program/

Last reviewed October 28, 2026. Source publication dates and our review dates are kept separate.