Author: Annelise Reinwald
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Kentucky Legislature overrides veto of bill opting into federal school choice tax credit scholarship program
On March 17, 2026, the Kentucky General Assembly voted to override Gov. Andy Beshear's (D) veto of House Bill 1, which requires the secretary of state to annually opt the state into the federal school choice tax credit scholarship program. Gov. Beshear vetoed the bill on March 13, and the Kentucky House voted on March…
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Colorado Democrats introduce bill with requirements for schools receiving federal school choice tax credit scholarship funds
On Feb. 23, 2026, Democrats in the Colorado House of Representatives introduced HB 26-1292, which would establish requirements for schools that receive funds under the federal school choice tax credit scholarship program. As of March 17, Colorado and Virginia are the only states with a Democratic trifectas that have elected to participate in the program.…
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34 states require legislative review of all or some executive agency regulations
State legislatures oversee executive agency rulemaking through a variety of mechanisms that vary by state. Legislatures may be tasked with reviewing regulations, or explicitly approving them prior to their adoption. They can also disapprove of or nullify regulations, and hold hearings about proposed or adopted rules. The specific role of the legislature depends on the…
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Eleven states take action on federal school choice tax credit program in January
As of Jan. 26, 11 states had taken action this month to indicate participation in the federal school choice tax credit program. Twenty-one states in total have indicated participation in the program. Entities designated under each state's law to make elections on behalf of the state regarding federal tax benefits can decide to opt a…
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Governors in three states announce they've formally opted into U.S. school choice tax credit scholarship program
As of Jan. 21, 2026, three states have formally opted into the U.S. school choice tax credit scholarship program. States that have formally opted into the program are those that have submitted Form 15714, Advance Election to Participate Under Section 25F for 2027 to the U.S. Treasury. Virginia became the first state to do so…
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Iowa indicates participation in federal school choice tax credit program
On Jan. 5, Iowa Gov. Kim Reynolds (R) announced that the state would participate in the U.S. school choice tax credit scholarship program, which the One Big Beautiful Bill Act (OBBBA) established when President Donald Trump (R) signed the bill into law in July 2025. The announcement makes Iowa the sixth state to indicate participation…
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An overview of the rules, agency documents, and notices published in the Federal Register in the last quarter of 2025
The federal government added 14,353 pages to the Federal Register in the last quarter of 2025, spanning from Oct. 1 to Dec. 31, for an annual total of 61,584 pages. According to the publication, that's the lowest annual page count of the Federal Register since 1992. The highest annual page count hit 95,894 in 2016.…
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IRS requests comments on implementing the U.S. school choice tax credit scholarship
On Nov. 26, the Internal Revenue Service (IRS), a bureau of the U.S. Treasury, issued a notice requesting comments regarding the implementation of the U.S. school choice tax credit scholarship (USTCS) program. The 2025 budget reconciliation bill, called the One Big Beautiful Bill Act (OBBBA), established the program when President Donald Trump (R) signed the…
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South Dakota is the latest state to indicate participation in the federal education tax credit scholarship program
What's the story? On Nov. 14, South Dakota Gov. Larry Rhoden (R) announced that the state would participate in the U.S. school choice tax credit scholarship program, which the One Big Beautiful Bill Act (OBBBA) established when President Trump (R) signed the bill into law in July. The program is a nonrefundable tax credit that…
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Third quarter federal agency rule count lower at this stage in Trump's presidency than Biden's
Federal administrative agencies in the third quarter of the first year of the second Trump administration have issued less proposed and final rules than in the third quarter of the first year under the Biden administration. President Donald Trump (R) issued more presidential documents in Q3 2025 than former President Joe Biden (D) did in Q3…