Public Law 119-21 (ECCA)
Federal Law & Compliance
Authorized under federal law and administered in accordance with IRS guidance.
Well Planned Education operates as a Scholarship Granting Organization (SGO) under federal law established by Public Law 119-21. Section 70411 of this law creates the federal scholarship tax credit program commonly referred to as ECCA. This page provides direct access to the official law, tax code, and federal guidance supporting this program.
Federal Law Authorization
This program is authorized under Public Law 119-21, enacted July 4, 2025. Section 70411 of this law establishes the federal scholarship tax credit program commonly referred to as the Educational Choice for Children Act (ECCA).
U.S. Tax Code Reference
Section 70411 of Public Law 119-21 creates Internal Revenue Code Section 25F, which defines the federal tax credit for contributions to Scholarship Granting Organizations.
IRS & Treasury Guidance
The U.S. Department of the Treasury and Internal Revenue Service provide implementation guidance for this program, including how states participate and how taxpayers claim the credit.
What This Means for Families and Donors
Individuals can redirect up to $1,700 per year in federal tax liability
Funds go to approved Scholarship Granting Organizations (SGOs)
Scholarships support public, private, and homeschool students
States must opt in to participate
Program Integrity & Compliance
Operates in accordance with federal law (Public Law 119-21)
Adheres to IRS requirements for SGOs
Funds are distributed only for qualified educational expenses
Participating states provide oversight and approval