Federal Register #2026-21477

IRS Request for Comments on Section 25F Scholarship Contribution Information Collection

The Department of the Treasury’s Internal Revenue Service is seeking public comments on an information collection related to state participation in the Section 25F Federal Scholarship Tax Credit program. - Government buyer: U.S. Department of the Treasury, Internal Revenue Service (IRS). - This is a request for comments on an extension, without changes, of an existing information collection—not a request to purchase products or services. - The collection covers state participation elections, information and certifications about scholarship granting organizations, contribution reporting and recordkeeping, and donor acknowledgments. - Form 15714 is used by an authorized state representative to elect state participation. - Estimated annual burden: 22,002,210 responses, averaging 22 minutes each, and 8,258,885 total burden hours. - No OEMs, vendors, products, or procurement services are identified.

Description

The Internal Revenue Service is requesting comments on an information collection concerning qualified contributions to scholarship granting organizations under Section 25F. The collection relates to state participation in the Federal Scholarship Tax Credit program and includes state elections, scholarship-granting-organization information and certifications, contribution reporting and recordkeeping, and donor acknowledgments. Form 15714 provides an authorized state representative a method to elect participation. This is an extension of a currently approved collection with no change.

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