Building the infrastructure for Section 25F.
FSTC.ai is a fintech platform that helps employers, employees, and Scholarship Granting Organizations participate in the Federal Scholarship Tax Credit without building custom tax or payroll infrastructure.
FSTC.ai is a fintech operating system built to help employers, employees, and Scholarship Granting Organizations participate in the Federal Scholarship Tax Credit established under Section 25F of the Internal Revenue Code. Starting in 2027, eligible taxpayers can claim a nonrefundable federal income tax credit of up to $1,700 per individual or $3,400 per household for contributions made to approved Scholarship Granting Organizations. FSTC.ai transforms this legislation into a practical workplace benefit by handling enrollment, eligibility estimation, payroll deduction instructions, SGO routing, and compliance reporting through a single platform.
The platform is designed for three audiences. Employers offer the benefit at no cost to the company and need no new payroll infrastructure. Employees enroll in under two minutes and see the impact on their paychecks immediately, with clear guidance on withholding adjustments. Scholarship Granting Organizations receive routed contributions with full audit trails and reporting. FSTC.ai is built by a team of fintech engineers, tax professionals, and education policy advisors who believe that accessing a federal tax credit should not require custom tax infrastructure or a payroll overhaul.
Our mission
Build the infrastructure that makes the Federal Scholarship Tax Credit accessible to every working American, without requiring custom tax or payroll systems.
The opportunity
Section 25F creates a new nonrefundable federal income tax credit of up to $1,700 per individual for contributions to approved Scholarship Granting Organizations, effective 2027.
Our timeline
We are building the platform now so employers, employees, and SGOs are ready on day one when the credit takes effect in 2027.
The road to 2027
Legislation passed
Section 25F enacted as part of federal tax legislation, establishing the scholarship tax credit framework.
Platform development
FSTC.ai builds and tests the enrollment, payroll, and compliance infrastructure with pilot employers.
Credit effective
The Federal Scholarship Tax Credit becomes available. FSTC.ai launches with enrolled employers and approved SGOs.