July 31, 2026
A Primer on the OBBBA Federal Scholarship Tax Credit: Charting a Possible Path to Support Public School Students
A Primer on the OBBBA Federal Scholarship Tax Credit: Charting a Possible Path to Support Public School Students explains the new federal scholarship tax credit created by the One Big Beautiful Bill Act (OBBBA), which could become one of the largest federal funding streams in K-12 education. The primer is intended to help people understand the choices ahead and consider how the program could be implemented in states that have opted in to expand opportunities for public school students, especially those furthest from opportunity.
This resource provides describes the legislation and offers a framework focused on three areas that will shape the program's future: federal decisions made by the U.S. Department of the Treasury, state choices about whether and how to participate, and the infrastructure needed to connect donors, SGOs, schools, families, students and service providers.
Click here to access the Primer and click here to download a PDF version.