October 12, 2026
Written by Sasha Pudelski, Director, Advocacy at AASA, The School Superintendents Association and member of the AESA advocacy team
On October 2, the U.S. Department of Treasury issued temporary and proposed regulations on the Federal Scholarship Tax Credit (FSTC) program that clarify the roles of states and SGOs, establish initial operating and reporting requirements, and confirm several implementation options relevant to public school districts. They do not, however, resolve every major question. Additional guidance on "qualified elementary or secondary education expenses” and the meaning of “school” is still expected by the end of the year. AESA will be submitting comments on the proposed regulations, which are due on December 1 and will keep members informed about forthcoming guidance.