Launching in January 2027, the new Section 25F Education Freedom Tax Credit creates a federal credit for donations to Scholarship Granting Organizations—bringing with it novel donor-reporting mandates, state-level participation elections, and income-eligibility safe harbors that practitioners and SGOs must operationalize immediately. This panel centers on the Section 25F framework while surveying the broader education-tax overhaul—the tiered endowment excise tax scaling to eight percent and the removal of the religious-institution exemption, the expanded net-investment-income base, permanent Section 127 indexing and timing relief, revised Section 501(c)(3) public-policy and Johnson Amendment standards, and the enhanced 529, AOTC, and Lifetime Learning rules.