This new program could benefit public and private schools.
September 22, 2025
The One Big Beautiful Bill Act (OBBBA) contains what amounts to a massive federal school voucher program. The program will be funded through a federal tax credit. Private individuals will select the beneficiaries of the program, and it could benefit public as well as private schools if they can change how they fund certain expenses. As detailed below, when this program goes into effect in 2027, hundreds of billions of dollars may become available to public schools to pay for tutoring, special needs services, books, supplies, transportation, extended day programs and computer technology. The requirements for this new program are detailed below.
The Program in General
Section 70411 of the OBBBA introduces new Internal Revenue Code Section 25…
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Read more about:
Stephen Liss
Partner, Dungey Dougherty PLLC
Stephen’s practice focuses on the needs of wealthy individuals and families, their businesses, and charities.
Claire N. Carrabba
Senior Associate, Private Client Department, Day Pitney LLP
Claire N. Carrabba is a Senior Associate in Day Pitney’s Private Client Department. She is based in the firm's Providence, Rhode Island office.
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