The Jewish Education Access Fund Prepares Community for New Federal Scholarship Tax Credit
By Judith Hahn
The non-profit Jewish Education Access Fund, currently building a scholarship infrastructure ahead of the January 1, 2027, launch of the Education Freedom Tax Credit, is hoping the move will put Jewish day schools within reach of thousands of middle-class families.
Current statistics indicate that only about five percent of non-Orthodox Jewish children in the United States attend Jewish day schools. According to Alan Levine, leader of The Jewish Education Access Fund, the reason for most families has nothing to do with conviction. “It’s cost,” he says.
First Mechanism of Its Kind
Beginning January 1, 2027, that math may change. The Education Freedom Tax Credit, created as Section 25F of the Internal Revenue Code under Public Law 119-21, will allow individual taxpayers to claim a federal income tax credit of up to $1,700 for cash contributions to scholarship-granting organizations that fund K–12 tuition assistance. It is the first federal mechanism of its kind, and a growing number of states are electing to participate.
The Jewish Education Access Fund, a 501(c)(3) nonprofit, is preparing to operate as a scholarship-granting organization, or SGO, under the program. The Fund’s goal is to make Jewish day school education financially accessible to families across the United States.
“I’ve spent my career strengthening Jewish identity on college campuses. But identity doesn’t start at 18—it starts in the classroom, at age 5,” says Mr. Levine, who is also the CEO of Hasbara Fellowships, a selective Israel advocacy program for university students, offering immersive training in the Jewish state and ongoing campus leadership support. “If we want proud, confident Jews tomorrow, we have to make Jewish education affordable today.”
Reducing Taxes
The mechanics of the credit are narrow, and the Access Fund has been deliberate about describing them precisely. Not a refund, rebate, or a check that arrives in the mail, the credit will serve to reduce the amount a taxpayer owes the federal government.
“If a donor claims a state credit for the same contribution, the federal credit is reduced accordingly. Credit that exceeds a taxpayer’s liability in a given year can be carried forward for up to five years,” explains Mr. Levine.
Eligibility is regulated by states rather than the IRS. Participating states will submit lists of the SGOs located within their jurisdiction, and a donor’s ability to claim the credit will follow the laws of the state where the organization is listed — not the state where the donor happens to live. The statute also constrains how the money is distributed: scholarship awards must be extended to more than one school, and no contribution may be earmarked for a particular child. The $1,700 figure is a ceiling on what a donor can claim, not a cap on what a scholarship can be worth.
The Fund is asking community members to sign a non-binding pledge at “access-fund.org/pledge,” indicating an intent to participate once the credit becomes available. The pledge carries no financial obligation; rather, it functions merely as a planning instrument, giving the organization a realistic picture of community demand well before January. That timing is the point.
“An opportunity this size does not succeed on its own,” Mr. Levine says. “Families need to understand it, schools need to be ready for it, and the community needs to show up on day one rather than a year later. That work has to happen now, in 2026.”
Still Developing Picture
The regulatory picture is still developing. Last June, the U.S. Treasury and the IRS previewed their forthcoming framework and reported their expectation to issue proposed regulations by the end of September. IRS Notice 2025-70 remains a request for public comment rather than a final rule. The Fund has established itself to adhere to the statute itself and will revise its public guidance as regulations are issued.
“The Fund doesn’t provide tax or legal advice. Rather, it encourages prospective donors to consult their own advisors,” says Mr. Levine, who is making himself available for public appearances, including background briefings, on the Education Freedom Tax Credit, Jewish day school affordability, and what families and schools should be doing between now and January 2027.
Mr. Levine can be reached at info@access-fund.org. More information can be obtained at access-fund.org.
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