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Current Federal Tax Developments · Dec 12, 2025

IRS Guidelines for Section 25F Advance Elections: Revenue Procedure 2026-6

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 IRS Guidelines for Section 25F Advance Elections: Revenue Procedure 2026-6. Review and take action if applicable to your clients.

Summary

With the enactment of the "One, Big, Beautiful Bill Act" (Public Law 119-21) in July 2025, Congress introduced a new nonrefundable income tax credit under Internal Revenue Code Section 25F. This credit, effective for calendar years beginning in 2027, incentivizes qualified contributions to Schola...

Classification

Category: heads upPriority: action neededReason: Contains 'revenue procedure' - action may be required

Deadline

july

Applies To

1040

Affected Groups

Individual return preparers

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

Read original article