TN SB2206

Commissioner of Education must elect to participate in the federal tax credit program under 26 U.S.C. § 25F for individuals who contribute to scholarship granting organizations

Department of Education shall certify and publish a list of qualifying scholarship granting organizations located in Tennessee, submitting this list to the U.S. Secretary of the Treasury

Department may establish rules governing the qualification process for scholarship granting organizations, following the Uniform Administrative Procedures Act

Qualifying organizations may provide scholarships for elementary or secondary education expenses, including home school expenses, as permitted under federal law

State must comply with federal regulations to ensure eligibility for participation in taxable years beginning after December 31, 2026