Education Tax Credits Rewritten: Understanding the New
Federal Scholarship Tax Credit
The new federal scholarship tax credit creates significant planning, compliance, and advisory opportunities for tax professionals working with families, education providers, donors, and scholarship-granting organizations. This course provides a practical overview of the new credit, including its purpose, eligibility rules, contribution and scholarship mechanics, reporting requirements, and the key issues practitioners should watch as implementation guidance develops.
Participants will examine how the credit may affect taxpayers seeking education options, donors evaluating charitable and tax-credit benefits, schools and education service providers receiving scholarship-funded payments, and scholarship-granting organizations responsible for administration and compliance. The course will also address potential interaction with existing federal and state education benefits, substantiation concerns, due diligence responsibilities, and planning risks.
Designed for CPAs, enrolled agents, tax preparers, and advisory professionals, this program equips practitioners to identify client opportunities, recognize compliance traps, and provide informed guidance in a rapidly developing area of education tax policy.
In this course, you learn:
Who should attend:
CPAs, EAs, tax professionals and anyone that deals with the new education tax credit
2 IRS CE hours
2 CPA CPE Credits
Prerequisites: None
Program Level: Basic
Advanced Preparation: None
Field of Study: Taxes
Location: Virtual
Delivery Method: Group Internet Based
Your Instructor
Michael Sanders
Tax Attorney
Michael concentrates his practice in taxation at Nelson Mullens. He brings extensive experience in matters involving partnerships, limited liability companies, S corporations, real estate, tax controversies, opportunity zone funds, and estate planning, including trusts and estates. His work also encompasses exempt organizations, with a focus on healthcare and low-income housing, as well as associations and joint ventures between for-profit and nonprofit entities. He is highly experienced in structuring New Markets Tax Credit (NMTC) and Historic Tax Credit (HTC) transactions and frequently serves as an expert witness in complex litigation.
In addition to his practice, Michael serves as an adjunct professor at both The George Washington University Law School and Georgetown University Law Center, where he teaches courses on Income Taxation of Partnerships and S Corporations, Tax Treatment of Charities and Other Nonprofit Organizations, and Joint Ventures Involving Tax-Exempt Entities, including those in healthcare, education, housing, and conservation.
Earlier in his career, Michael served as an attorney-adviser to the Assistant Secretary of Tax Policy in the Office of Tax Legislative Counsel and as a trial attorney with the U.S. Department of Justice through the Attorney General’s Honors Program.
In 2016, The George Washington University Law School honored Michael for his four decades of teaching and service to the institution. He is recognized by Chambers USA as a leading tax attorney.
You can contact him by email at [email protected]
Next Webinar:
10/21/2026
1:00 PM Eastern
Boon Tax Educators is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. (Sponsor ID: 170897) State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org
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