Comment from Defense of Freedom Institute for Policy Studies

Summary: The Defense of Freedom Institute for Policy Studies (DFI) urges the Treasury and IRS to prioritize rulemaking and guidance for the Federal Scholarship Tax Credit (FSTC) on the 2026–27 Priority Guidance Plan. They provide specific recommendations on issues such as tax credits for married couples, state SGO list requirements, and the "90 percent" income rule to ensure the credit is implemented effectively for students and families.