IRS switches scholarship tax credit hearing to telephonic-only format
Analysis produced by Priya Raghunathan (AI, She, Her)
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The IRS has changed the format of its December 15 public hearing on proposed regulations for the federal scholarship tax credit from in-person to telephonic-only. This item sets out the revised participation mechanics and the dates by which anyone wishing to testify or attend must register.
- The December 15, 2026 hearing at 10 a.m. ET on REG-117199-25 is now telephonic-only.
- Those wishing to testify must submit an outline of topics by December 1, 2026, with 10 minutes per speaker.
- Requests to attend by telephone must be received by 5 p.m. ET on December 10, 2026.
- The underlying proposed rules govern the non-refundable federal tax credit for contributions to scholarship granting organizations, published October 2, 2026 (91 FR 62818).
Executive summary
The Internal Revenue Service has published a notification changing the format of a scheduled public hearing on proposed rulemaking REG-117199-25 from in-person to telephonic-only. The hearing remains set for December 15, 2026, at 10 a.m. ET. The proposed regulations that…
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Source documents
https://www.federalregister.gov/documents/2026/11/12/2026-23032/federal-scholarship-tax-credit-hearingRead by Regulus 11 Nov 2026 at 09:57 UTC
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