The department of education shall comply with all federal regulations pertaining to the administration of the federal tax credit established under 26 U.S.C. § 25F to ensure that the state is eligible to participate in taxable years beginning after December 31, 2026.
Administration of the federal tax credit — Compliance
Tenn. Code Ann. § 49-1-1304, under Federal Tax Credit Scholarship Act.
Tenn. Code Ann. § 49-1-1304