Regulatory Comment Letter: Federal Education Tax Credit

Regulatory Comment Letter: Federal Education Tax Credit

The IFPC Legal Center just provided recommendations to the Trump administration as it rolls out new nationwide education choice tax credits.

You probably remember that Idaho Family Policy Center partnered with dozens of other organizations nationwide to ensure that the ‘One Big Beautiful Bill’ included a new school choice program to help children across the country access the education that best fits their needs.

The new school choice provision—called the Educational Choice for Children Act (ECCA)—will allow taxpayers to qualify for up to $1,700 in tax credits when they donate to eligible private organizations that grant scholarships to students, regardless of whether they’re enrolled in public schools, private schools, or home schools.

Put simply, the policy creates tax incentives to fuel private donations for the purpose of helping parents choose and finance the education programs they believe are right for their children.

Notably, this tax credit was carefully crafted to avoid government strings. Because it relies solely on private donations, it preserves educational freedom and prevents bureaucratic entanglement. This explains why it earned the support of a broad range of educational freedom supporters, including homeschool freedom advocates like the Home School Legal Defense Association (HSLDA).

So here’s the update: With the Trump Administration rolling out this credit in the coming months, they asked for recommendations for how to design the regulations that will implement the credit—and the IFPC Legal Center answered that call.

We recently submitted a comment letter, asking the IRS to prioritize the American family and religious freedom through two proposed regulatory provisions:

  1. Allowing married couples who file their taxes jointly to claim a credit for each spouse, ensuring the tax credit doesn’t penalize marriage; and
  2. Preserving protections for religious freedom by limiting state discretion and prohibiting discrimination against people or organizations of faith.

You can read our comment letter here.

Here’s the bottom line: God gave parents the authority to direct their children’s education, and programs like this tax credit strengthen parents’ ability to do so.

I really like how the Idaho Supreme Court put it in the case Andrus v. Hill: “In the American concept, there is no greater right to the supervision of the education of the child than that of the parent. In no other hands could it be safer.”

The IFPC Legal Center will always stand for parental control of education—and we’re honored by the opportunity to provide advice to the Trump administration as it promotes school choice.

Comments

Leave a Reply

Your email address will not be published. Required fields are marked *