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Rev. Proc. 2026-6

SECTION 1. PURPOSE

Internal Revenue Bulletin 2026-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the exclusive procedure for a State 1 to make an election to be a “covered state” 2 prior to identifying scholarship granting organizations (SGOs) in the State in accordance with § 25F(g) of the Internal Revenue Code (Code) 3 (Advance Election). Making an Advance Election allows a State to inform potential SGOs of a State’s participation under section 25F before submitting its SGO list, giving SGOs additional time to prepare for the commencement of this new credit in 2027.

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▸Contents — Internal Revenue Bulletin 2026-2
Internal Revenue Bulletin 2026-2

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