SGO Sparks • Briefings & Research

SGO Sparks

Briefings and one-page printable sheets for Texas private school leaders, CPAs, and families navigating federal IRC § 25F tax-credit scholarships and K-12 school choice.

SGO Sparks No. 1 November 2026 • By Davis Jones

Why SGOs Are About to Take Center Stage in Texas School Choice

What the November 2026 Texas elections mean for Texas Education Freedom Accounts (TEFA), the three questions school leaders and families are asking heading into 2027, and why additive federal IRC § 25F Scholarship Granting Organizations are positioned to take a much larger role.

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254-County Study October 2026 • Empirical Research

Texas IRC § 25F 300% AMGI Household Eligibility Study (All 254 Counties)

County-by-county income eligibility ceilings across all 254 Texas counties joining HUD FY 2026 income limits with IRS SOI Form 1040 return distributions -- showing why 96.5% of Texas tax filers qualify under the 300% AMGI rule.

Explore 254-County Dataset →