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section 25f — 1 pages

Reference Federal Scholarship Tax Credit (Education Freedom Tax Credit) — Proposed Rules: Up to $1,700 per Individual from January 1, 2027 IRS proposed rules (Oct. 1, 2026), section 25F credit: up to $1,700 per individual for SGO gifts from Jan. 1, 2027 ($3,400 if both spouses give). 30 states made advance elections as of Sept. 14. Economy · Oct 5