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IRS GuideWire November 25, 2025
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Issue Number: Notice-2025-70
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Notice 2025-70 [ [link removed] ] anticipates the issuance of proposed regulations to implement new § 25F of the Internal Revenue Code, as added by § 70411 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA), and requests comments regarding issues arising under § 25F that should be addressed in guidance. In addition, this notice emphasizes issues on which guidance is most quickly needed, including issues relating to the annual certification by a State, as well as scholarship granting organization requirements.
*Notice 2025-70 will be in IRB: 2025-50, dated: December 08, 2025.*
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