Former Virginia Gov. Jim Gilmore Joins Lombardo in Las Vegas to Champion Federal Tax Credit Scholarships

LAS VEGAS, NV — National school choice momentum arrived in Southern Nevada as former Virginia Governor Jim Gilmore joined Governor Joe Lombardo in Las Vegas to advocate for Nevada’s upcoming rollout of the federal §25F Tax Credit Scholarship Program, framing the initiative as a model for states seeking to expand educational freedom outside traditional legislative stalemates.

The joint appearance gathered policy analysts, private school administrators, scholarship granting representatives, and Clark County families to review the operational guidelines of the federal program ahead of its formal January 1, 2027 launch date.

Under the federal tax policy, individual taxpayers can claim a 100% dollar-for-dollar non-refundable federal tax credit of up to $1,700 annually for direct contributions made to state-certified Scholarship Granting Organizations (SGOs).

The contributed dollars are then converted into educational grants for eligible K-12 students to pay for tuition, private school fees, academic tutoring, and specialized therapies for students with disabilities.

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|       LOMBARDO-GILMORE EDUCATION FORUM DOSSIER         |
+--------------------------------------------------------+
|  - Date / Location: Saturday, Oct. 24, 2026 | Las Vegas|
|  - Keynote Speakers: Gov. Joe Lombardo (Nevada) &      |
|    Former Gov. Jim Gilmore (Virginia)                  |
|  - Statutory Core: Federal §25F Tax Credit             |
|    Scholarship Program (Internal Revenue Code)         |
|  - Effective Date: January 1, 2027                     |
|  - Donor Cap: Up to $1,700 Annual Federal Tax Credit   |
|    (100% Dollar-for-Dollar Offset on Federal Returns)  |
|  - Household Income Threshold: Up to 300% of Area      |
|    Median Income (AMI); Foster Children Auto-Eligible  |
|  - Allowable Allocations: Private Tuition, Tutoring,   |
|    Specialized Disability Therapies & Academic Fees    |
|  - State Administrative Role: Nevada Dept. of Education|
|    Certifying 501(c)(3) SGO Roster for U.S. Treasury   |
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A National Template for Bypassing Legislative Gridlock

The collaboration between Lombardo and Gilmore highlighted how governors are utilizing federal tax credit mechanisms to expand educational choice after encountering persistent legislative roadblocks at the state level.

In Nevada, legislative Democrats have repeatedly pushed back against proposals to raise funding caps on the state-funded Nevada Opportunity Scholarship program.

By exercising executive authority to enroll Nevada as an early-adopter state for the federal §25F tax credit, Lombardo bypassed state budgetary impasses without drawing on the state’s General Fund.

Gilmore, who served as Virginia’s 68th governor and built a national profile championing tax relief and structural education standards, emphasized that federal tax credits provide parental empowerment that transcends regional politics.

“What Governor Lombardo has achieved here in Nevada demonstrates how forward-thinking governors can bypass political entrenchment to deliver results directly to working families,” Gilmore stated during the Las Vegas panel. “Tax policy should serve everyday citizens. Giving families the freedom to choose their child’s educational pathway through a dollar-for-dollar tax credit is not just sound economic policy—it is a moral imperative.”

Lombardo reinforced the state’s readiness to execute the rollout seamlessly across Southern Nevada’s diverse school districts: “Our responsibility is to ensure every child has access to an environment where they can thrive, regardless of socioeconomic background or zip code. Partnering with national advocates like Governor Gilmore ensures Nevada remains at the vanguard of educational innovation.”

Regulatory Timelines and SGO Operations in Clark County

The administrative execution now shifts to the Nevada Department of Education (NDE), which is actively processing qualification filings for participating non-profit 501(c)(3) Scholarship Granting Organizations.

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|             IMPLEMENTATION & COMPLIANCE PHASES         |
+--------------------------------------------------------+
|  • Treasury Certification: Final transmittal of state- |
|    approved SGO roster to IRS and U.S. Treasury Dept.  |
|  • Donor Processing: SGO donation portals go live for  |
|    the 2027 tax cycle starting January 1               |
|  • Carry-Forward Rule: Unused credits may be carried   |
|    forward for up to 5 consecutive taxable years       |
|  • Double-Dipping Ban: Prohibits claiming the same     |
|    donation on both state and federal tax schedules    |
+--------------------------------------------------------+

Under federal guidelines, SGOs are permitted to retain up to 10% of gross contributions to cover independent accounting, fraud prevention, and operational overhead, while directing at least 90% of funds directly to student scholarship awards.

Families qualifying under the 300% Area Median Income cap across Clark County will be able to apply directly through participating private academies, faith-based institutions, and specialized learning centers throughout early 2027.

Source: Office of Governor Joe Lombardo Dispatches, Nevada Department of Education Regulatory Guidance, U.S. Department of the Treasury Policy Wire.