Internal Revenue Code § 25F, Qualified Elementary and Secondary Education Scholarships Information for Scholarship Granting Organizations (SGO)

General Information

Section 25F was added to the Internal Revenue Code by section 70411 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act or the Working Families Tax Cuts.

Section references are to the Internal Revenue Code unless otherwise noted. Section 25F provides a credit for an individual's qualified contribution to a scholarship granting organization (as defined in section 25F(c)(5)) (SGO) that provides qualified elementary and secondary education scholarships. To be an SGO under section 25F(c)(5), an organization must be included on the list submitted for a State that voluntarily elects to participate under section 25F.

The State of Nebraska has made the advance election to participate under § 25F for calendar year 2027. No later than January 1 of each calendar year (or, with respect to the first calendar year for which this section applies, as early as practicable), a state that voluntarily elects to participate under § 25F shall provide to the Secretary of the Treasury a list of the scholarship granting organizations that meet the requirements described in subsection (c)(5) of § 25F and are located in that state.

Forms previously used for the Nebraska Opportunity Scholarship Act are not applicable to this program. The Nebraska Department of Revenue (DOR) will post additional information to this page for SGOs when the forms and procedures for becoming a certified SGO under § 25F have been established.
 

Federal Tax Credit Information

Taxpayers looking for information regarding the federal tax credits under IRC § 25F should visit irs.gov.

Contact Information

Julie Schuur
Revenue Tax Specialist Senior, Policy Section
Nebraska Department of Revenue
301 Centennial Mall South
Lincoln, NE 68509-8944
402-471-1445
julie.schuur@nebraska.gov