The Treasury Department and Internal Revenue Service have published rules for the Education Freedom Tax Credit, the first federal school-choice tax credit, which is scheduled to begin in 2027. Established under the One Big Beautiful Bill Act signed by President Donald Trump on July 4, 2025, the nonrefundable credit allows individuals to claim up to $1,700 for qualifying cash contributions to eligible Scholarship Granting Organizations, while married couples filing jointly can claim up to $3,400. Unused credits can be carried forward for up to five years. Contributions can support private-school tuition, tutoring, special-needs services, books, supplies, computers and other qualifying elementary and secondary education expenses. Treasury and the IRS estimate that annual qualified contributions could reach about $26 billion by 2030, supporting as many as 2.2 million scholarships from more than 11 million taxpayers. Thirty states had indicated participation as of Sept. 14, compared with an earlier Ballotpedia count of 31 participating states.