View Information Collection Request (ICR) Package
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View ICR - OIRA Conclusion
OMB Control No:
1545-2335
ICR Reference No:
202511-1545-012
Status:
Active
Previous ICR Reference No:
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Advance Election to Participate Under Section 25F
Type of Information Collection:
New collection (Request for a new OMB Control Number)
Common Form ICR:
No
Type of Review Request:
Emergency
Approval Requested By:
12/05/2025
OIRA Conclusion Action:
Approved without change
Conclusion Date:
11/26/2025
Retrieve Notice of Action (NOA)
Date Received in OIRA:
11/25/2025
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
05/31/2026
6 Months From Approved
Responses
51
0
0
Time Burden (Hours)
37
0
0
Cost Burden (Dollars)
0
0
0
Abstract:
Section 25F of the Internal Revenue Code (IRC) allows for State to voluntarily elect to participate in advance of providing to the Internal Revenue Service (IRS) a list of the scholarship granting organizations (SGOs) that meet the requirements of IRC section 25F(c)(5) and are located in the State. Form 15714 provides an authorized State representative an easy method to elect participation under IRC section 25F. Revenue Procedure 2025-XX provides guidance regarding a procedure for a State to voluntarily elect to participate under IRC section 25F.
Emergency Justfication:
The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) are requesting, under emergency procedures, a new OMB Control Number 1545-NEW in connection with implementing section 70411 of Public Law 119-21, 139 Stat. 72, 176 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA). Section 70411 of the OBBBA enacted a new nonrefundable income tax credit (§ 25F credit) under 26 U.S.C. 25F allowable to a taxpayer for a qualified contribution made to a scholarship granting organization (SGO) in a covered state by an individual who is a U.S. citizen or resident under 26 U.S.C. 7701(a)(9). A “covered state” is defined as one of the 50 States or the District of Columbia (State), that, for a calendar year, voluntarily elects to participate under § 25 and provides a list that identifies SGOs in the State for the applicable calendar year. For an individual’s contribution to an SGO to be a qualified contribution eligible for a § 25F credit for a given calendar year, a State must thus voluntarily elect to participate under § 25F and have identified the SGO in accordance with § 25F(g). Section 25F(g)(1) provides that a State that voluntarily elects to participate under § 25F must provide a list of SGOs that meet the requirements described in § 25F(c)(5) and are located in the State by “January 1 of each calendar year (or, with respect to the first calendar year for which this section applies [i.e., 2027], as early as practicable).” The Treasury Department and the IRS have received several comments from States and other stakeholders from around the country regarding the urgency of allowing States to make Advance Elections to identify as a covered state in advance of submitting its SGO list. Specifically, commenters stated that Advance Elections as early as January 1, 2026 are critical to ensuring SGOs can be established and ready to operate by January 1, 2027; that SGOs need time to establish infrastructure and attract donors prior to January 1, 2027; and that potential SGOs need sufficient time to prepare for the commencement of this new tax credit in 2027 by organizing themselves to as valid SGOs, starting to solicit contributions to be received in early 2027, and developing processes to identify and award scholarships in accordance with § 25F. Any potential SGO would be unwilling to invest the necessary effort and cost in commencing these activities without first knowing that a State will be a covered state. Commenters asked that the period for a State to make an Advance Election begin January 1, 2026, to allow time necessary for States, SGOs, parents, students, and donors to prepare for the 2027 inaugural year. To respond to this immediate need of States and SGOs, Rev. Proc. 2025-XX provides procedures for States to make an “Advance Election” to participate under § 25F, beginning on January 1, 2026, which is critical for many States to identify as a covered state in advance of providing the State’s list of SGOs for 2027. Specifically, section 4 of Rev. Proc. 2025-XX allows States to make an Advance Election by submitting Form 15714 on or after January 1, 2026, in advance of the submission of the State’s SGO list for calendar year 2027. Form 15714 for calendar year 2027, and submission instructions, will be available before January 1, 2026, at www.irs.gov. The IRS needs to release Rev. Proc. 2025-XX and Form 15714 as soon as possible so that States have the option to make an Advance Election as early as January 1, 2026, for the benefit of all relevant stakeholders.
Authorizing Statute(s):
PL:
Pub.L. 119 - 21 70411
Name of Law: One, Big, Beautiful Bill Act (OBBBA)
US Code:
26 USC 25F
Name of Law: Qualified elementary and secondary education scholarships
Citations for New Statutory Requirements:
PL: Pub.L. 119 - 21 70411 Name of Law: One, Big, Beautiful Bill Act (OBBBA)
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Other Documents for OIRA Review
Federal Register Notices & Comments
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Form 15714 State Election to Participate Under Section 25F
Form 15714
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
51
0
51
0
0
0
Annual Time Burden (Hours)
37
0
37
0
0
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
This is a new paperwork burden approval due to the new statute. The burden for this collection of information is 51 responses and 37 hours of total burden.
Annual Cost to Federal Government:
$15,048
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
No
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
No
Agency Contact:
Edward Waters 202 317-6758 edward.a.waters@irscounsel.treas.gov
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
11/25/2025
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