PA HB1763

Designates the Department of Community and Economic Development as the agency to make elections on behalf of Pennsylvania regarding federal tax benefits for individual contributions to scholarship granting organizations under 26 U.S.C. § 25F

Requires the Secretary to submit annual notice to the U.S. Secretary of the Treasury by October 1 (starting 2026) opting into the federal tax credit, including a list of qualifying Pennsylvania scholarship organizations

Scholarship organizations must submit compliance information to the department by June 1 annually, including proof of 501(c)(3) status, certification that they serve at least 10 students, spend 90% or more of income on scholarships, and verify household income eligibility

Department must notify scholarship organizations of compliance status by September 1 each year; once initially approved, organizations remain on the list unless removed through audit findings

Department must issue implementation guidelines within 60 days of enactment, limited to federal requirements under 26 U.S.C. § 25F, and publish them in the Pennsylvania Bulletin