Club for Growth Issues Comment on Educational Choice for Children Act

Washington, D.C. – Club for Growth submitted a comment to the Treasury Department and IRS regarding the implementation of the Educational Choice for Children Act (ECCA), IRS Code § 25F, established in the One Big Beautiful Bill Act. The comment calls for a broad interpretation of IRS Code § 25F to minimize bureaucratic influence, avoid marriage penalties by applying the credit on an individual basis, and limit state discretion strictly to what the statute requires. Once a state elects to opt in to the ECCA, its role should be strictly ministerial. States should not have any opportunity to impose additional regulations or restrict permissible scholarships.

“The Educational Choice for Children Act is one of the most significant accomplishments in President Trump’s One Big Beautiful Bill Act, and it’s the most robust federal school freedom legislation in U.S. history,” said Club for Growth President David McIntosh. “Any governor who does not immediately opt in to this program is getting in the way of kids and education, and Club for Growth will hold them accountable.”

Click here to read the full comment from Club for Growth.

Club for Growth is a national leader in education freedom advocacy, successfully passing or expanding school freedom programs in 10 states in 2025. During the 2024 election cycle, Club for Growth Action and affiliated School Freedom Fund invested 8 figures in Tennessee and Texas state legislative primaries to ensure that Governors Bill Lee and Greg Abbott had the votes to pass school freedom legislation.