This chronology tracks dated federal and Colorado milestones for the Section 25F federal scholarship tax credit / Scholarship Granting Organization regime as it relates to Colorado. It does not treat advocacy use of voucher language as a formal program label unless an outside source uses that framing.
| Date | Event | Source basis | Interpretation limit |
|---|---|---|---|
| 2025-07-04 | Public Law 119-21 adds Section 25F, creating the federal scholarship tax credit structure. | IRS Revenue Procedure 2026-6; IRS Form 15714 instructions; federal fact sheet. | This establishes the federal mechanism, not a Colorado-created mechanism. |
| 2025-10-15 | National Lutheran Scholarship Fund is formed as a Colorado nonprofit corporation. | Colorado newly formed nonprofit refresh; 17-name verification summary. | Formation and later website language make it a strong possible SGO candidate, but not a listed or qualified Colorado SGO. |
| 2025-12-08 | Notice 2025-70 is cited as published guidance and a request for comments on state lists, certifications, and SGO requirements. | IRS Notice 2025-70 and Revenue Procedure 2026-6 references. | The notice is guidance/comment-request material; it does not publish a Colorado list. |
| 2025-12-12 | Treasury and IRS issue Revenue Procedure 2026-6 allowing states to make an advance election for calendar year 2027 before submitting State SGO lists. | IRS news release; Revenue Procedure 2026-6. | Advance election is not the same thing as SGO qualification. |
| 2026-01-01 | Form 15714 may be filed for a 2027 advance election. | Revenue Procedure 2026-6; Form 15714 instructions. | Form 15714 does not include or process an SGO list. |
| 2026-01-16 | The Children's Scholarship Fund receives Colorado charity-registration approval in the retained state dataset. | Colorado charities registration name-refresh dataset. | A recent Colorado charity-registration row and national SGO language are monitoring signals, not Colorado SGO-list evidence. |
| 2026-01-27 | U.S. Department of Education / Treasury press release says 23 states have opted in as of that date; Colorado is not in that list. | ED/Treasury press release. | This is a dated federal press-release list, not proof of Colorado's later status. |
| 2026-01-29 | Invest in Education Foundation hosts a Denver event and says Governor Jared Polis stated Colorado will participate in the federal tax credit scholarship program. | Invest in Education Colorado event page. | Advocacy / launch-signal source; not a Colorado state implementation page. |
| 2026-02-11 | Colorado Newsline commentary reports Polis had submitted the opt-in form and frames the program as a federal tax-credit school voucher program. | Retained Newsline article by Mike DeGuire. | Commentary source; useful as source lead and rhetoric evidence, not final regulatory proof. |
| 2026-02-23 | HB26-1292 is introduced in the Colorado General Assembly and assigned to House Education. | Colorado General Assembly bill page and introduced bill PDF. | Introduced bill only; later action must be refreshed. |
| 2026-03-11 | Initial fiscal note for HB26-1292 says the credit begins in tax year 2027, assumes Colorado is participating, and estimates CDE implementation costs. | HB26-1292 fiscal note. | Preliminary estimate; federal guidance and legal interpretation may change costs. |
| 2026-04-09 to 2026-04-10 | AAA Scholarship Foundation, Inc. appears in retained Colorado charity-registration rows with approval dates on April 9 and April 10. | Colorado charities registration name-refresh dataset. | This is a strong Colorado monitoring signal for an established national SGO actor, not proof of Colorado SGO qualification. |
| 2026-04-15 | S. 4297, the Keep Public Funds in Public Schools Act, is introduced in the Senate, read twice, and referred to the Senate Committee on Finance. | Official Congress.gov introduced-in-Senate XML bill text. | Federal repeal / implementation-risk signal; introduced bill text only and not evidence of any Colorado SGO status. |
| 2026-04-15 | IRS FSTC page lists Colorado among participating states for 2027 as of this date. | IRS FSTC page capture. | Confirms advance-election participation status, not any organization's SGO status. |
| 2026-04-15 | IRS One, Big, Beautiful Bill provisions page, last reviewed or updated on this date, adds federal timing language for the SGO-list lane: participating states must provide qualifying-SGO lists annually by January 1, and the 2027 list is due by January 1, 2027 or as early as practicable. | IRS One, Big, Beautiful Bill provisions page capture. | Official federal implementation-timing signal; still no Colorado organization list or Colorado application process. |
| 2026-04-22 | Deeper Colorado nonprofit-name refresh expands the watchlist to 36 newly formed nonprofit name hits and identifies AAA Scholarship Foundation and The Children's Scholarship Fund as high-signal national SGO / Colorado-charity-registration leads. | Colorado SGO name refresh and deeper nonprofit checks, 2026-04-22. | Still no official Colorado State SGO list or organization-level Colorado qualification source. |
| 2026-04-23 | Alliance for Choice in Education DBA ACE Scholarships appears in the retained high-signal Colorado charity-registration query with an April 23, 2026 approval date and current GOOD / tax-exempt / deductible fields. |
Colorado SGO monitoring structured checks, 2026-04-26. | Charity-registration evidence and website language remain monitoring signals, not Colorado SGO-list proof. |
| 2026-04-30 | House Education postpones HB26-1292 indefinitely; the official vote-summary page records the motion as passed 11-0, with 2 excused. |
Colorado General Assembly bill page and House Education vote-summary page captured on May 1. | This resolves the status of that bill, but it does not publish a Colorado State SGO list or resolve administrative implementation. |
| 2026-05-08 | Polis speaks at an Invest in Education Foundation event at the Denver Museum of Nature and Science and publicly defends Colorado's opt-in rationale, saying the federal tax-credit program relies on private donations rather than state dollars and should not be treated like state-funded universal preschool. | Chalkbeat Colorado article captured May 9, 2026. | Reporting on public remarks and event context; not an official state rule, legal determination, Colorado SGO list, or organization qualification source. |
| 2027-01-01 | Federal credit may become available for eligible contributions, and state SGO list mechanics become operative for 2027 participation. | IRS FSTC page; Revenue Procedure 2026-6; Form 15714 instructions; fiscal note. | Actual Colorado operation still depends on state-list submission, federal guidance, and organization eligibility. |