The 2025 reconciliation bill, signed into law by President Trump on July 4, 2025, included a provision that allows states to opt into participating in a federal tax credit scholarship program. This program would provide a dollar-for-dollar federal tax credit, up to $1,700 annually, for donations to scholarship granting organizations (SGOs) to…

The federal role in higher education has grown over the past two decades, and now a new administration has the opportunity to strengthen policies that support students and their colleges and universities. To help inform these decisions, the Urban Institute convened a bipartisan group of scholars and policy advisers to write a series of memos…