Writing in response to a request for comment from the US Treasury on “Individual Tax Credit for Qualified Contributions to Scholarship Granting Organizations,” Urban Institute principal research associate Kristin Blagg suggests that states should have oversight of spending on qualified education expenses and that the Treasury should require that scholarship granting organizations (SGOs) file information on qualified contributions, as well as overall revenues and scholarships granted. Further, she suggests that SGOs should have flexibility in how they verify eligibility for scholarships and that social safety net participation and free and reduced-price meal eligibility could be a source of automatic annual income and residency certification, should families consent to sharing such information.