Comment from Defense of Freedom Institute for Policy Studies (DF)

Summary: The Defense of Freedom Institute for Policy Studies (DFI) supports the implementation of the federal scholarship tax credit (FSTC) and provides specific recommendations to ensure it aligns with congressional intent. They argue that the Treasury should clarify that married couples filing jointly can claim two credits, ensure states include all eligible scholarship-granting organizations (SGOs) on their lists, and limit the role of governors to verification rather than active gatekeeping.