Revenue Procedure 2026-06: Providing State Advance Election Procedure for Section 25F Credit for Contributions to Scholarship Granting Organizations

Rev. Proc. 2026-6 provides the exclusive procedure for a State to make an election to be a “covered state” prior to identifying scholarship granting organizations (SGOs) in the State in accordance with § 25F(g) of the Internal Revenue Code, as added by § 70411 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (Advance Election). Pursuant to this revenue procedure, if a State chooses to make an Advance Election, the State must submit Form 15714, Advance Election to Participate Under Section 25F for 2027, in accordance with section 4 and the Form 15714 instructions, on or after January 1, 2026, and before the final date on which the State is permitted to submit the list identifying SGOs (as will be specified in future guidance).

Rev. Proc. 2026-6 will be in IRB: 2026-02, dated: January 5, 2026

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