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Repeat Offender Sentenced to Over 21 Years in Federal Prison for Meth Trafficking With a Firearm
SAN ANTONIO, Texas, Dec. 9 -- The office of the U.S. Attorney for the Western District of Texas posted the following news release on Dec. 8, 2025:* * *
Repeat Offender Sentenced to Over 21 Years in Federal Prison for Meth Trafficking with a Firearm
A San Antonio woman was sentenced in federal court today to 260 months in prison for one count of conspiracy to possess with intent to distribute methamphetamine and one count of possession of a firearm in furtherance of a drug trafficking crime.
According to court documents, Veronica Mejia Menjares aka Vero, 40, sold methamphetamine to an individual ... Show Full Article SAN ANTONIO, Texas, Dec. 9 -- The office of the U.S. Attorney for the Western District of Texas posted the following news release on Dec. 8, 2025: * * * Repeat Offender Sentenced to Over 21 Years in Federal Prison for Meth Trafficking with a Firearm A San Antonio woman was sentenced in federal court today to 260 months in prison for one count of conspiracy to possess with intent to distribute methamphetamine and one count of possession of a firearm in furtherance of a drug trafficking crime. According to court documents, Veronica Mejia Menjares aka Vero, 40, sold methamphetamine to an individualthree times between March 6 and April 4, 2023. She also sold heroin on two occasions in that period. It was during the April 4 exchange that the Drug Enforcement Administration arrested Menjares. A search of her backpack revealed 62.1 grams of heroin, 392.48 grams of crystal methamphetamine, approximately 23.02 grams of marijuana, a digital scale, and one 9mm handgun loaded with a magazine containing 14 rounds.
A federal search warrant on Menjares's residence resulted in the discovery of four assault rifles, three additional 9mm handguns, and six rifle magazines, one of which contained 18 .556 rounds.
Menjares was indicted for three counts on May 3, 2023. She pleaded guilty on Aug. 6, 2025. U.S. District Judge David Ezra sentenced Menjares to 200 months in prison for the methamphetamine charge, running consecutive to five years in prison for the firearm offense.
Menjares's criminal record includes three prior convictions for possession of a controlled substance, two convictions for possession with intent to distribute a controlled substance, and two convictions for unlawfully carrying a handgun.
U.S. Attorney Justin R. Simmons for the Western District of Texas made the announcement.
The DEA investigated the case.
Assistant U.S. Attorney Sarah Spears prosecuted the case.
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Original text here: https://www.justice.gov/usao-wdtx/pr/repeat-offender-sentenced-over-21-years-federal-prison-meth-trafficking-firearm
IRS Issues Revenue Ruling on Section 1274 - Determination of Issue Price in Case of Certain Debt Instruments Issued for Property
WASHINGTON, Dec. 9 -- The Internal Revenue Service issued the following revenue ruling (No. 2025-24) on Dec. 8, 2025, entitled "Section 1274 - Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property".* * *
This revenue ruling provides various prescribed rates for federal income tax purposes for December 2025 (the current month). Table 1 contains the short-term, mid-term, and long-term applicable federal rates (AFR) for the current month for purposes of section 1274(d) of the Internal Revenue Code. Table 2 contains the short-term, mid-term, and long-term adjusted ... Show Full Article WASHINGTON, Dec. 9 -- The Internal Revenue Service issued the following revenue ruling (No. 2025-24) on Dec. 8, 2025, entitled "Section 1274 - Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property". * * * This revenue ruling provides various prescribed rates for federal income tax purposes for December 2025 (the current month). Table 1 contains the short-term, mid-term, and long-term applicable federal rates (AFR) for the current month for purposes of section 1274(d) of the Internal Revenue Code. Table 2 contains the short-term, mid-term, and long-term adjustedapplicable federal rates (adjusted AFR) for the current month for purposes of section 1288(b). Table 3 sets forth the adjusted federal long-term rate and the long-term tax-exempt rate described in section 382(f). Table 4 contains the appropriate percentages for determining the low-income housing credit described in section 42(b)(1) for buildings placed in service during the current month. However, under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July 30, 2008, shall not be less than 9%. Finally, Table 5 contains the federal rate for determining the present value of an annuity, an interest for life or for a term of years, or a remainder or a reversionary interest for purposes of section 7520.
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REV. RUL. 2025-24 TABLE 1 Applicable Federal Rates (AFR) for December 2025 Period for Compounding
REV. RUL. 2025-24 TABLE 2 Adjusted AFR for December 2025 Period for Compounding
REV. RUL. 2025-24 TABLE 3 Rates Under Section 382 for December 2025
REV. RUL. 2025-24 TABLE 4 Appropriate Percentages Under Section 42(b)(1) for December 2025
REV. RUL. 2025-24 TABLE 5 Rate Under Section 7520 for December 2025
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Section 42.--Low-Income Housing Credit
The applicable federal short-term, mid-term, and long-term rates are set forth for the month of December 2025. See Rev. Rul. 2025-24, page 764.
Section 280G.--Golden Parachute Payments
The applicable federal short-term, mid-term, and long-term rates are set forth for the month of December 2025. See Rev. Rul. 2025-24 page 764.
Section 382.--Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change
The adjusted applicable federal long-term rate is set forth for the month of December 2025. See Rev. Rul. 2025-24, page 764.
Section 467.--Certain Payments for the Use of Property or Services
The applicable federal short-term, mid-term, and long-term rates are set forth for the month of December 2025. See Rev. Rul. 2025-24, page 764.
Section 468.--Special Rules for Mining and Solid Waste Reclamation and Closing Costs
The applicable federal short-term rates are set forth for the month of December 2025. See Rev. Rul. 2025-24, page 764.
Section 482.--Allocation of Income and Deductions Among Taxpayers
The applicable federal short-term, mid-term, and long-term rates are set forth for the month of December 2025. See Rev. Rul. 2025-24, page 764.
Section 483.--Interest on Certain Deferred Payments
The applicable federal short-term, mid-term, and long-term rates are set forth for the month of December 2025. See Rev. Rul. 2025-24, page 764.
Section 1288.--Treatment of Original Issue Discount on Tax-Exempt Obligations
The adjusted applicable federal short-term, mid-term, and long-term rates are set forth for the month of December 2025. See Rev. Rul. 2025-24, page 764.
Section 7520.--Valuation Tables
The applicable federal mid-term rates are set forth for the month of December 2025. See Rev. Rul. 2025-24, page 764.
Section 7872.--Treatment of Loans With Below-Market Interest Rates
The applicable federal short-term, mid-term, and long-term rates are set forth for the month of December 2025. See Rev. Rul. 2025-24, page 764.
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Original text here: https://www.irs.gov/irb/2025-50_IRB#REV-RUL-2025-24
IRS Issues Notice on Request for Comments on Individual Tax Credit for Qualified Contributions to Scholarship Granting Organizations
WASHINGTON, Dec. 9 -- The Internal Revenue Service issued the following notice (No. 2025-70) on Dec. 8, 2025, entitled "Request for Comments on Individual Tax Credit for Qualified Contributions to Scholarship Granting Organizations".* * *
SECTION 1. PURPOSE
The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to issue proposed regulations (forthcoming proposed regulations) to implement new Sec. 25F of the Internal Revenue Code (Code),/1 as added by Sec. 70411 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful ... Show Full Article WASHINGTON, Dec. 9 -- The Internal Revenue Service issued the following notice (No. 2025-70) on Dec. 8, 2025, entitled "Request for Comments on Individual Tax Credit for Qualified Contributions to Scholarship Granting Organizations". * * * SECTION 1. PURPOSE The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to issue proposed regulations (forthcoming proposed regulations) to implement new Sec. 25F of the Internal Revenue Code (Code),/1 as added by Sec. 70411 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, BeautifulBill Act (OBBBA). Section 25F provides a new credit for an individual's qualified contribution to a scholarship granting organization (as defined in Sec. 25F(c)(5)) (SGO) that provides qualified elementary and secondary scholarships. In anticipation of issuing the forthcoming proposed regulations, this notice requests comments regarding issues arising under Sec. 25F that should be addressed in guidance, emphasizing issues on which guidance is most quickly needed, including issues relating to the annual certification by a State/2 and SGO requirements. Comments detailing factual situations that differ from those addressed in this notice, and the application of the statute to these factual situations, would be especially helpful in the development of the forthcoming proposed regulations.
SECTION 2. BACKGROUND
.01 Overview of Sec. 25F Credit. Section 25F provides a nonrefundable income tax credit (Sec. 25F credit) allowable to a taxpayer for qualified contributions to SGOs made by an individual who is a citizen or resident of the United States (within the meaning of Sec. 7701(a)(9)). Section 25F(c)(3) defines a "qualified contribution" as a charitable contribution of cash to an SGO that uses the contribution to fund scholarships for eligible students (as defined in Sec. 25F(c)(2)) solely within the State in which the organization is listed pursuant to Sec. 25F(g). In order for a contribution made by a taxpayer to an SGO in a State to be a qualified contribution eligible for a Sec. 25F credit, the State must have voluntarily elected to participate under Sec. 25F and must have identified the SGO as one that satisfies the requirements of Sec. 25F(c)(5) for the applicable calendar year in accordance with Sec. 25F(g). See sections 2.04 and 3 of this notice regarding State lists and certifications necessary for State elections.
.02 Amount of Sec. 25F Credit. Section 25F(a) provides that, in the case of an individual who is a citizen or resident of the United States (within the meaning of Sec. 7701(a)(9)), there is allowed as a credit against the tax imposed by chapter 1 of the Code for the taxable year an amount equal to the aggregate amount of qualified contributions made by the taxpayer during the taxable year. The amount of the Sec. 25F credit allowable to a taxpayer for a taxable year is subject to two limitations in Sec. 25F(b). First, Sec. 25F(b)(1) provides that the amount of the Sec. 25F credit allowed to any taxpayer for any taxable year may not exceed $1,700. Second, Sec. 25F(b)(2) provides that the amount allowed as a Sec. 25F credit for a taxable year is reduced by the amount allowed as a credit on any State tax return of the taxpayer for qualified contributions made by the taxpayer during the taxable year. In addition, Sec. 25F(e) prohibits a double benefit to a taxpayer by providing that any qualified contribution for which a Sec. 25F credit is allowed cannot be taken into account as a charitable contribution for purposes of Sec. 170.
Section 25F(f) provides for the carryforward of unused Sec. 25F credit amounts. Section 25F(f)(1) provides that, if the Sec. 25F credit allowable for any taxable year exceeds the limitation imposed by Sec. 26(a) for such taxable year reduced by the sum of the credits allowable under Sec.Sec. 21, 22, 24, 25, 25A, 25B, 25C, 25E, and 26, such excess is carried to the succeeding taxable year and added to the credit allowable under Sec. 25F(a) for such taxable year. In addition, Sec. 25F(f)(2) provides that no credit may be carried forward under Sec. 25F(f) to any taxable year following the fifth taxable year after the taxable year in which the credit arose. For this purpose, Sec. 25F(f) provides that Sec. 25F credits are treated as used on a first-in, first-out basis.
.03 SGO Requirements.
(1) Section 25F(c)(5). An organization can qualify as an SGO only if it satisfies each requirement set forth in Sec. 25F(c)(5). The SGO requirements under Sec. 25F(c)(5) are that the organization must:
(a) be described in Sec. 501(c)(3), be exempt from tax under Sec. 501(a), and not be a private foundation;
(b) prevent the co-mingling of qualified contributions with other amounts by maintaining one or more separate accounts exclusively for qualified contributions;
(c) satisfy each of the requirements of Sec. 25F(d); and
(d) be included on the list submitted for the applicable covered State under Sec. 25F(g) for the applicable year. For this purpose, Sec. 25F(c)(1) defines a "covered State" as "one of the States, or the District of Columbia," that, for a calendar year, voluntarily elects to participate under Sec. 25F and to identify the SGOs located in the State, in accordance with Sec. 25F(g).
(2) Section 25F(d). The requirements in Sec. 25F(d) that an SGO must satisfy are as follows:
(a) The organization must provide scholarships to 10 or more students who do not all attend the same school.
(b) The organization cannot spend less than 90 percent of its income on scholarships for eligible students.
(c) The organization cannot provide scholarships for any expenses other than qualified elementary or secondary education expenses. Section 25F(c)(4) defines a qualified elementary or secondary education expense as any expense described in Sec. 530(b)(3)(A) (relating to Coverdell education savings accounts) of an eligible student. Section 530(b)(3)(A) identifies these expenses to include certain expenses incurred at, required by, or provided by a public, private, or religious school.
(d) The organization must provide scholarships to eligible students with a priority for:
(i) students awarded a scholarship the previous school year, and thereafter, and
(ii) any eligible students who have a sibling who was awarded a scholarship from such organization.
(e) The organization cannot earmark or set aside contributions for scholarships on behalf of any particular student.
(f) The organization must:
(i) verify the annual household income and family size of eligible students who apply for scholarships to ensure such students meet the area median gross income requirement of Sec. 25F(c)(2)(A), and
(ii) limit the awarding of scholarships to eligible students who are members of a household for which the income does not exceed the amount established under Sec. 25F(c)(2)(A).
(g) The organization cannot award a scholarship to any disqualified person, which Sec. 25F(d)(2)(B) provides is determined pursuant to rules similar to the rules of Sec. 4946 (relating to private foundations).
.04 State lists and certifications. Section 25F(g) provides that:
(1) Not later than January 1 of each calendar year (or, with respect to the 2027 calendar year, as early as practicable), a State that voluntarily elects to participate under Sec. 25F must provide to the Secretary of the Treasury or the Secretary's delegate (Secretary) a list of the SGOs that meet the requirements described in Sec. 25F(c)(5) and are located in the State (State list).
(2) The election under Sec. 25F(g) must be made by the Governor of the State or by such other individual, agency, or entity as is designated under State law to make such elections on behalf of the State with respect to Federal tax benefits.
(3) Each State list must include a certification that the individual, agency, or entity submitting such list on behalf of the State has the authority to perform this function.
.05 Regulations and guidance. Section 25F(h) directs the Secretary to issue such regulations or other guidance as the Secretary determines necessary to carry out the purposes of Sec. 25F, including regulations or other guidance:
(1) providing for enforcement of the requirements under Sec. 25F(d) and (g), and
(2) with respect to recordkeeping or information reporting for purposes of administering the requirements of Sec. 25F.
SECTION 3. REQUEST FOR COMMENTS ON STATE LISTS AND CERTIFICATIONS
.01 Overview. Sections 3.02 and 3.03 of this notice describe the certification process currently envisioned by the Treasury Department and the IRS for covered States to elect to participate under Sec. 25F in accordance with Sec. 25F(g). The Treasury Department and the IRS request comments on all aspects of this certification process. Sections 3.04 through 3.06 of this notice set forth specific questions regarding particular aspects of the State certification process on which the Treasury Department and the IRS request comments.
.02 State election and list. Section 25F(g) provides that a State that voluntarily elects to participate under Sec. 25F must provide to the Secretary a list of the SGOs that meet the requirements described in Sec. 25F(c)(5) and are located in the State. Thus, the election by a State to participate under Sec. 25F (State election) may be made prior to or contemporaneously with the submission of the State's list of those organizations. The Treasury Department and the IRS anticipate that the forthcoming proposed regulations would require each State electing to participate under Sec. 25F for the 2027 calendar year to submit to the IRS, by a specified date before January 1, 2027, the State's list of organizations located in that State meeting the requirements of Sec. 25F(c)(5) for the 2027 calendar year along with the State's certification under Sec. 25F(g)(2). The forthcoming proposed regulations would include a similar requirement for submission of an annual list and certification from each electing State for subsequent years.
However, the Treasury Department and the IRS understand that potential SGOs may need sufficient time to prepare for the commencement of this new credit in 2027 and assurance that the State in which they are located will elect to participate under Sec. 25F. Accordingly, the Treasury Department and the IRS intend to issue future published guidance providing States with the option to submit, beginning early in 2026, the State election to participate under Sec. 25F for calendar year 2027.
The Treasury Department and the IRS anticipate that the forthcoming proposed regulations would require the State to electronically submit the State election, the State list and certification to the IRS, as an electronic submission is more efficient and timelier than paper submissions.
The Treasury Department and the IRS anticipate that the forthcoming proposed regulations would provide, consistent with Sec. 25F(g)(1)(A), that the State list must include all organizations located in the State that have requested to be designated as an SGO and that meet the Sec. 25F(c)(5) statutory requirements. However, the Treasury Department and the IRS do not anticipate that the forthcoming proposed regulations would prohibit an SGO from itself imposing additional governing provisions beyond the requirements imposed by Sec. 25F(c)(5) unless such a provision would conflict with the ability of the SGO to satisfy such requirements.
The Treasury Department and the IRS anticipate that the forthcoming proposed regulations would provide that, if a donor makes a contribution to an organization that, at the time of the contribution, is on the list of organizations for that taxable year, the donor would generally be treated as having made a contribution to an SGO for purposes of Sec. 25F. However, if the recipient organization is later determined not to qualify as an SGO, the IRS would not be precluded from disallowing a Sec. 25F credit for any contribution made to that organization if the donor either was aware of, or was responsible to any extent for, the activities or deficiencies that gave rise to the organization's eventual loss of SGO status.
.03 Contents of State certification. The Treasury Department and the IRS interpret Sec. 25F(g) as requiring each covered State to verify that each organization on the State's list satisfies all of the requirements of Sec. 25F(c)(5). The Treasury Department and the IRS also understand that organizations seeking to satisfy the requirements to be an SGO for purposes of Sec. 25F may be structured and/or operated in different ways. Specifically, some organizations may operate entirely within a single State, and some may raise funds and award scholarships to eligible students in a region consisting of multiple States. The forthcoming proposed regulations would require covered States to verify information about each of these types of organizations that qualify as an SGO. Reliance by a covered State on self-certifications by SGOs would not be sufficient for this purpose. The Treasury Department and the IRS anticipate that the annual certification of the State's list that would be required of each covered State would include certification by the individual who, or an authorized representative of the agency or entity that, has authority to perform this function on behalf of the State, under penalties of perjury, of at least the following information:
(1) Identification and contact information: The name, IRS employer identification number (EIN), address, and telephone number of each organization on the State list; the name, title and contact information of the covered State's point of contact for this credit; and the identification of each organization as a State or multistate organization.
(2) Federal tax-exempt status: That each organization on the State list is currently described in Sec. 501(c)(3) and exempt from tax pursuant to Sec. 501(a), and is not a private foundation, as defined in Sec. 509.
(3) No co-mingling: That each organization on the State list maintains one or more separate accounts exclusively for qualified contributions, as that term is defined in Sec. 25F(c)(3), to prevent the co-mingling of qualified contributions with other amounts.
(4) Information regarding single-State organizations: If the organization is located solely in one State (single-State organization), then, in accordance with Sec. 25F and any regulations thereunder, certification that the single-State organization:
(a) Provides scholarships to ten (10) or more students in that State who do not all attend the same school;
(b) Spends not less than ninety (90) percent of its income on scholarships for eligible students, as that term is defined in Sec. 25F(c)(2);
(c) Does not provide scholarships for any expenses other than qualified elementary or secondary education expenses, as that term is defined in Sec. 25F(c)(4);
(d) Selects students receiving scholarships only from among eligible students who reside in that State, and only from among eligible students who are members of a household for which the income does not exceed the amount established under Sec. 25F(c)(2)(A), and by giving priority first to those who received a scholarship from the organization for the previous school year, and then those who have a sibling who received a scholarship from the organization for the previous school year;
(e) Does not earmark or set aside contributions for scholarships on behalf of any particular student; and
(f) Does not award a scholarship to any disqualified person, as defined for purposes of Sec. 25F(d)(2).
(5) Information regarding multistate organizations: If the organization is not solely located in one State and grants scholarships in more than one State (multistate organization), then certification that the multistate organization:
(a) Funds scholarships to eligible students in the State providing the certification;
(b) Requires donors to designate the State, on whose State list the organization is named, in which their qualified contribution is to be used;
(c) Tracks and matches qualifying contributions that are designated by the donor to be spent within the State with scholarships to eligible students within the State; and
(d) Satisfies each of the requirements for single-State organizations in the State, as set forth in section 3.03(4) of this notice.
(6) State policies and procedures: That the State has adopted, and is complying with, policies and procedures designed to enable the State to make its own independent determination that each organization on the State list is required by the organization's organizational documents or bylaws to satisfy, and is operating in a manner that satisfies, each of the requirements of Sec. 25F(c)(5), as provided in section 2.03 of this Notice. With respect to a State's independent determination that an organization is described in Sec. 501(c)(3) and exempt from tax under Sec. 501(a), and is not a private foundation, policies and procedures that include, for example, consideration of whether the organization is identified as an exempt organization with 501(c)(3) status (and not a private foundation) in the EO BMF Extract available on irs.gov (https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf) would be sufficient for purposes of Sec. 25F(c)(5)(A).
(7) Notification to the IRS of removal from State list: That the State will promptly notify the IRS of any determination by the State that an organization listed on its State list is being removed from its State list and the effective date of removal.
(8) Applicable State tax credits: If applicable, that, for the calendar year for which the State list is submitted to the IRS, the State offers a tax credit for qualified contributions pursuant to State law, and a description of that credit including relevant State statutes, regulations, and other authoritative guidance.
(9) Authority to act on behalf of State: That the individual, agency, or entity submitting the election, the list, and these certifications on behalf of the State has the authority to perform this function.
.04 Request for comments on State policies and procedures. Section 25F(g) requires that a State that voluntarily elects to participate under Sec. 25F must provide to the Secretary a list of the SGOs "that meet the requirements" described in Sec. 25F(c)(5) and are located in the State. The Treasury Department and the IRS anticipate that States will be required to have implemented, and to comply with, various procedures to verify that the required information submitted by the covered State is accurate and complete.
(1) What types of uniform policies, procedures, recordkeeping or other requirements would be reasonable to help ensure that a State will be able to reliably verify that each SGO meets each of the requirements in Sec. 25F(c)(5)?
(2) For States already participating in State-level programs similar to Sec. 25F, how do those States determine that organizations are meeting the applicable State requirements?
.05 Request for comments on "located in the State." Section 25F(g)(1)(A) requires the State list to identify the SGOs that meet the requirements described in Sec. 25F(c)(5) and are "located in the State."
(1) How should "located" be defined for this purpose? Should organizations that are authorized to operate in the State be considered located in the State?
(2) For States that currently offer tax credits for contributions to scholarship awarding entities, are there jurisdictional or other similar nexus requirements that an organization must satisfy in order for contributions to the organization to qualify for the State tax credit?
.06 Request for comments on State tax credit offset. Section 25F(b)(2) requires that the amount of a Sec. 25F credit allowed under Sec. 25F must be reduced by the amount allowed as a State tax credit for qualified contributions made by the taxpayer during the taxable year. What information can a State provide to the IRS, consistent with applicable State law, to ensure taxpayer compliance with this requirement?
SECTION 4. REQUEST FOR COMMENTS REGARDING SGO REQUIREMENTS
.01 Request for comments regarding income. Section 25F(d)(1)(B) requires an SGO to spend "not less than 90 percent of the income of the organization on scholarships for eligible students." The Treasury Department and the IRS anticipate that the forthcoming proposed regulations would provide that the income of the organization includes all income of the organization, including unrelated business income, and is not limited to qualified contributions segregated in the separate account(s) described in Sec. 25F(c)(5)(B).
(1) Does this interpretation of income pose practical challenges for SGOs? If so, what alternative interpretation would be allowed under the statute, and why would any alternative interpretation be a superior reading of the statute?
(2) Should forthcoming proposed regulations address potential fluctuations in income and expenses, such as potential start-up costs to the organization in its first year of operation or the smoothing of this calculation over a certain number of years?
.02 Request for comments on multistate organizations. The Treasury Department and the IRS are aware that organizations may fundraise and award scholarships in more than one State (see section 3.03(5) of this notice). However, Sec. 25F(c)(3) requires that a qualifying contribution must be used to fund scholarships for eligible students "solely within the State in which the organization is listed."
(1) As noted above, the Treasury Department and the IRS anticipate that the forthcoming proposed regulations would require a multistate organization to ask donors to designate the State in which the donor intends the qualified contribution to be used. If a donor does not designate a particular State, what rules should apply?
(2) For a multistate organization, should the requirement that it provide scholarships to 10 or more students who do not all attend the same school apply with respect to scholarships provided by the organization in all states in the aggregate or on a state-by-state basis?
(3) For a multistate organization, should the requirement that it spend not less than 90 percent of its income on scholarships for eligible students apply with respect to the organization's operations in all states in the aggregate or on a state-by-state basis? If the latter, how should the organization's income be allocated for this purpose?
(4) For a multistate organization, should satisfaction of the following requirements be analyzed with respect to all states on whose State list it appears, or on a state-by-state basis:
(a) does not provide scholarships for any expenses other than qualified elementary or secondary education expenses,
(b) provides a scholarship to eligible students with a priority for students awarded a scholarship the previous school year, and then for any eligible students who have a sibling who was awarded a scholarship from such organization,
(c) does not earmark or set aside contributions for scholarships on behalf of any particular student,
(d) verifies the annual household income and family size of eligible students who apply for scholarships to ensure the annual household income of such students does not exceed 300 percent of area median gross income (as such term is used in Sec. 42), and limits the awarding of scholarships to eligible students who are a member of a household whose income does not exceed such income limit, and
(e) does not engage in self-dealing?
.03 Request for comments on other fact patterns. The Treasury Department and the IRS are aware that there currently are organizations operating in other ways or under other fact patterns that may wish to qualify as SGOs. For example, there currently are "fundraising organizations" raising funds to provide scholarships that, instead of awarding scholarships themselves, make distributions to other organizations that may be defined as SGOs. In addition, there are organizations that operate in States with State tax credits similar to the Sec. 25F credit that may want to qualify as SGOs described in Sec. 25F(c)(5) but currently have structures or operations not expressly addressed in this notice. The Treasury Department and the IRS request additional information regarding such organizations and whether they could satisfy all of the requirements of Sec. 25F(c)(5).
.04 Request for comments on definition of disqualified person. Section 25F(d)(2) prohibits an SGO from awarding a scholarship to any "disqualified person" and provides that, for this purpose, a disqualified person is determined pursuant to rules similar to the rules of Sec. 4946 (relating to private foundations). Section 4946 provides that "substantial contributors" to a private foundation are considered disqualified persons. For purposes of Sec. 4946, a "substantial contributor" includes any person that made contributions during the taxable year in the aggregate of at least $5,000, if that amount is more than 2 percent of the total contributions the foundation or organization received from its inception through the end of the taxable year in which that person's contributions were received.
(1) The Treasury Department and the IRS are considering whether the forthcoming proposed regulations should propose to modify this definition, for purposes of Sec. 25F, to state that the term "substantial contributor," with respect to an SGO, means any person who contributed an aggregate amount of more than 2 percent of the total contributions received by the SGO from its inception through the end of the taxable year in which that person's contributions were received. The Treasury Department and the IRS request comments on this potential definition and whether any alternative interpretation would be a superior reading of the statute.
(2) The Treasury Department and the IRS expect that the forthcoming proposed regulations would provide that an individual who is a member of the SGO's selection committee, or part of the immediate family of such a member, is a disqualified person with respect to that SGO. Under what circumstances should such an individual not be considered a disqualified person for purposes of the Sec. 25F credit?
.05 Request for comments on reporting and recordkeeping requirements.
(1) Pursuant to the authority provided by Sec. 25F(h), the Treasury Department and the IRS anticipate issuing guidance that would require organizations seeking to satisfy the requirements to be an SGO to report certain information to the IRS and to retain certain records to ensure that the requirements of Sec. 25F are met. This required reporting and recordkeeping may include the following information:
(a) Information on an IRS form or schedule pertaining to Sec. 25F to be filed annually by the organization with the IRS;
(b) Information on each qualified contribution received by the organization, including the donor's taxpayer identification number, to facilitate comparison with the donor's Federal tax credit claimed; and
(c) Information on each scholarship recipient awarded a scholarship by the organization, to ensure that each recipient meets the requirements of Sec. 25F.
(2) These reporting requirements would apply to charitable organizations seeking to satisfy the requirements to be an SGO that may not normally be required under Sec. 6033 to file an annual return with the IRS. These reporting requirements also would apply to subordinate organizations recognized as tax-exempt under Sec. 501(c)(3) on the basis of a group exemption letter issued to a central organization.
(a) How should reporting and recordkeeping requirements be designed to balance the IRS's need for information for Federal income tax administration purposes with the burden imposed on the reporting organizations?
(b) Is there any current reporting by such organizations of such information to States, and, if so, what is reported and what form does the reporting take?
(c) Under what circumstances, if any, would relief from these requirements be justified?
(3) Section 25F(c)(2)(A) defines an "eligible student" as an individual who is a member of a household with an income that, for the calendar year prior to the date of the application for a scholarship, is not greater than 300 percent of the area median gross income (as such term is used in Sec. 42). How should an SGO verify this information? For example, should the SGO require the eligible student to provide a copy of the most recently filed Federal income tax return (Form 1040, U.S. Individual Income Tax Return) that was filed for each member of the household with a Federal tax return filing requirement? Should additional information be required? If any member of the household of the eligible student did not have a Federal return filing requirement, how should the SGO verify such household member's income?
(4) Section 25F(c)(5)(B) prohibits an SGO from co-mingling qualified contributions with other amounts and requires that it maintain one or more separate accounts exclusively for qualified contributions.
(a) At the time of a donation, what kind of information would allow the SGO to determine that the cash is intended to be a qualified contribution entitling the donor to a credit under Sec. 25F that thus needs to be segregated?
(b) Should the donor be required to provide this information to the SGO in order to take the Sec. 25F credit?
(c) Should the SGO be required to provide the donor with written substantiation in order for the donor to take the Sec. 25F credit?
(5) What information should an SGO be required to provide to its donor?
(a) Should the SGO be required to inform the donor that only the first $1,700 of qualified contributions to SGOs may entitle the donor to a Sec. 25F credit?
(b) Should the SGO be required to inform the donor that additional amounts over the first $1,700 may qualify for a Federal tax deduction under Sec. 170 (but that any qualified contribution for which a Sec. 25F credit is allowed may not be taken into account as a charitable contribution for purposes of Sec. 170)?
(c) Should the SGO be required to inform the donor that any Sec. 25F credit must be reduced by any credit on any State tax return of the taxpayer for qualified contributions made by the taxpayer during the taxable year. If so, when should the SGO be required to inform the donor of the requirement to reduce the Sec. 25F credit by any such State credit?
(6) For a multistate organization (see sections 3.03(5) and 4.02 of this notice), what types of reporting and recordkeeping requirements could allow the organization to demonstrate that it satisfies, for each State on whose State list it appears, the requirements of Sec. 25F(c)(5), including that at least 90 percent of its income allocated to a State is spent on scholarships within that State?
(7) For multistate organizations, if such an organization could be eligible to be listed on one or more State lists as an SGO, what recordkeeping or other requirements could allow such an organization to establish that contributions to it qualify as contributions to an SGO defined in Sec. 25F(c)(5)?
SECTION 5. SUBMISSION OF COMMENTS
.01 Written comments should be submitted on or before December 26, 2025. Consideration will be given, however, to any written comment submitted after December 26, 2025, if such consideration will not delay the issuance of guidance. The subject line for the comments should include a reference to Notice 2025-70. Comments may be submitted in one of two ways:
(1) Electronically via the Federal eRulemaking Portal at www.regulations.gov (type IRS-2025-0466 in the search field on the regulations.gov homepage to find this notice and submit comments).
(2) Alternatively, by mail to: Internal Revenue Service, CC:PA:01:PR (Notice 2025-70), Room 5503, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.
.02 All commenters are strongly encouraged to submit comments electronically. The Treasury Department and the IRS will publish for public availability any comment submitted electronically, or on paper, to its public docket on www.regulations.gov.
SECTION 6. DRAFTING INFORMATION
The principal author of this notice is Edward Waters of the Office of the Associate Chief Counsel (Income Tax & Accounting). However, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding this notice, please contact Mr. Waters at (202) 317-7009 (not a toll-free number).
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Footnotes:
1/ Unless otherwise provided, all "section" or "Sec." references are to sections of the Code.
2/ Pursuant to Sec. 25F(c)(1), for purposes of this notice, the term "State" means one of the 50 States or the District of Columbia.
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Original text here: https://www.irs.gov/irb/2025-50_IRB#NOT-2025-70
Hartford Man Charged With Narcotics Trafficking and Firearm Possession Offenses
NEW HAVEN, Connecticut, Dec. 9 -- The office of the U.S. Attorney for the District of Connecticut posted the following news release on Dec. 8, 2025:* * *
Hartford Man Charged with Narcotics Trafficking and Firearm Possession Offenses
David X. Sullivan, United States Attorney for the District of Connecticut, and Jarod Forget, Special Agent in Charge of the Drug Enforcement Administration for New England, today announced that REYMON ROJAS, also known as Reymond Rojas, 40, of Hartford, has been charged in a five-count indictment with narcotics distribution and firearm possession offenses.
As ... Show Full Article NEW HAVEN, Connecticut, Dec. 9 -- The office of the U.S. Attorney for the District of Connecticut posted the following news release on Dec. 8, 2025: * * * Hartford Man Charged with Narcotics Trafficking and Firearm Possession Offenses David X. Sullivan, United States Attorney for the District of Connecticut, and Jarod Forget, Special Agent in Charge of the Drug Enforcement Administration for New England, today announced that REYMON ROJAS, also known as Reymond Rojas, 40, of Hartford, has been charged in a five-count indictment with narcotics distribution and firearm possession offenses. Asalleged in court documents and statements made in court, in June 2025, the DEA received information that Rojas, who co-owns the Los Bandoleros market at 717 Albany Avenue in Hartford, was trafficking narcotics. Between July and October 2025, investigators made controlled purchases of fentanyl and cocaine from Rojas, some of which occurred at the market.
Rojas was arrested on November 3, 2025. On that date, a court-authorized search of Rojas' Park Street apartment revealed approximately 500 baggies of fentanyl, hundreds of counterfeit pills containing suspected fentanyl, a distribution quantity of cocaine, and a kilogram drug press. A search of Los Bandoleros market revealed a safe containing hundreds of grams of fentanyl powder, approximately 1,500 sleeves of fentanyl, narcotics packaging and processing materials, and a loaded .45 caliber firearm. A search of Rojas' vehicle revealed distribution quantities of fentanyl, counterfeit pills, cocaine, and crack cocaine.
It is alleged that Rojas' criminal history includes state felony convictions for drug and robbery offenses.
On November 12, 2025, a federal grand jury in Hartford returned an indictment charging Rojas with one count of possession with intent to distribute 400 grams or more of fentanyl, an offense that carries a mandatory minimum term of imprisonment of 10 years and a maximum term of imprisonment of life; two counts of possession with intent to distribute 40 grams or more of fentanyl and a quantity of cocaine, an offense that carries a mandatory minimum term of imprisonment of five years and a maximum term of imprisonment of 40 years on each count; one count of unlawful possession of a firearm by a felon, an offense that carries a maximum term of imprisonment of 15 years; and one count of possession of a firearm in furtherance of a drug trafficking crime, an offense that carries a mandatory consecutive term of imprisonment of at least five years. Rojas also faces enhanced penalties based on his previous conviction for a serious violent felony.
Rojas has been detained since his arrest. On December 5, 2025, he appeared before U.S. Magistrate Judge Thomas O. Farrish in Hartford and pleaded not guilty to the charges.
U.S. Attorney Sullivan stressed that an indictment is not evidence of guilt. Charges are only allegations, and a defendant is presumed innocent unless and until proven guilty beyond a reasonable doubt.
This investigation has been conducted by the DEA's Hartford Task Force, which includes personnel from the DEA Hartford Resident Office, the Connecticut State Police, and the Bristol, Hartford, East Hartford, Enfield, Manchester, Middletown, New Britain, Rocky Hill, Wethersfield, and Windsor Locks Police Departments. The case is being prosecuted by Assistant U.S. Attorney Geoffrey M. Stone.
This case is part of Operation Take Back America, a nationwide initiative that marshals the full resources of the Department of Justice to repel the invasion of illegal immigration, achieve the total elimination of cartels and transnational criminal organizations (TCOs), and protect our communities from the perpetrators of violent crime. Operation Take Back America streamlines efforts and resources from the Department's Organized Crime Drug Enforcement Task Forces (OCDETF) and Project Safe Neighborhoods (PSN).
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Original text here: https://www.justice.gov/usao-ct/pr/hartford-man-charged-narcotics-trafficking-and-firearm-possession-offenses
ERDC and USACE New York District Partner on New York Harbor Field Testing
VICKSBURG, Mississippi, Dec. 9 -- The U.S. Army Engineer Research and Development Center issued the following news story:* * *
ERDC and USACE New York District partner on New York Harbor field testing
By Justus Reed, Public Affairs Specialist
Four U.S. Army Engineer Research and Development Center (ERDC) laboratories, along with the U.S. Army Corps of Engineers New York District (NAN), recently joined forces to conduct a series of anchor penetration-depth field tests at Stapleton Anchorage in the New York Harbor.
Representatives from the Coastal and Hydraulics (CHL), Environmental (EL), Geotechnical ... Show Full Article VICKSBURG, Mississippi, Dec. 9 -- The U.S. Army Engineer Research and Development Center issued the following news story: * * * ERDC and USACE New York District partner on New York Harbor field testing By Justus Reed, Public Affairs Specialist Four U.S. Army Engineer Research and Development Center (ERDC) laboratories, along with the U.S. Army Corps of Engineers New York District (NAN), recently joined forces to conduct a series of anchor penetration-depth field tests at Stapleton Anchorage in the New York Harbor. Representatives from the Coastal and Hydraulics (CHL), Environmental (EL), Geotechnicaland Structures (GSL) and Cold Regions Research and Engineering (CRREL) laboratories and NAN performed the testing in September.
The NAN-funded project aims to ensure safer navigation and protect underwater infrastructure by measuring how deeply anchors can penetrate various substrates, thereby preventing injury and structural damage.
Kyle Gordon, associate technical director in EL, appreciates ERDC and NAN implementing research to solve complex problems for the betterment of those traveling USACE waters.
"This project is another great example of how we can use applied research to increase safety, decrease impacts to critical infrastructure and navigation, and reduce downtime for water-borne commerce, all while accelerating regulatory decision-making and increasing regulatory certainty and transparency," said Gordon.
Increasing regulatory assurance is paramount, as it fuels the project's mission to establish a universal regulatory standard across USACE. Benjamin Emery, a research scientist with CHL, explained several factors that led to USACE accepting this challenge.
"The goal of this project is to fully improve our current federal regulations on pipelines and cables crossing under our waterways," said Emery. "There are many documented cases of anchor and spud strikes with underwater infrastructure, leading to loss of life, damage to vessels, damage to cables, and lawsuits associated with each. Anchor entanglement with cables also renders the anchor useless, as it cannot bite into the sediment and stop the vessel. The results of the testing will allow us to have a scientific standard to set these regulations."
EL's image sonar-equipped Remotely Operated Vehicle (ROV) was used during the test to document each anchor drop below the surface. The ROV provided real-time, turbidity-tolerant visuals of the anchor on the seabed to confirm anchor orientation and set, count chain links, and estimate initial penetration depth and immediate seabed disturbance.
Justin Wilkens, a research biologist from EL, spoke about the critical role that the ROV plays in collecting data to determine necessary upgrades.
"Maintaining safe, reliable underwater infrastructure in USACE waters depends on applied science," said Wilkens. "ROV-based imaging adds immediate, ground-truth evidence of seabed conditions and infrastructure exposure, making it easier to verify designs, detect hazards, and communicate findings clearly to stakeholders. Harbors experience heavy traffic, ongoing dredging, and frequent anchoring across varied sediment types, so burial depth and protection requirements must be based on geotechnical data, not assumptions. A multidisciplinary workflow including geotechnical sampling and lab tests, hydrodynamic/current measurements, anchoring and traffic observations, and seafloor imaging reduces uncertainty and manages risk to infrastructure and navigation."
Successful test results could be cost-effective by reducing incidents that are detrimental to human life and infrastructure. Bryan Casillas, a research civil engineer from GSL, added that the results could also decrease commerce downtime.
"This research effort has the potential to influence specifications for underwater infrastructure that could reduce the number of incidents, thus saving time and money," said Casillas. "Damage to underwater infrastructure impacts both the vessel and the service users of that infrastructure. The vessels studied in this research effort are time-sensitive. Delays at any point in the vessel's voyage drive up costs and create a ripple effect downstream. The vessel may be carrying cargo with expiration dates, or it could be carrying critical equipment."
Working on this project also brought ERDC professionals from across laboratories together. Meghan Quinn, a senior research civil geotechnical engineer at CRREL, enjoyed collaborating with her ERDC teammates.
"Working across ERDC is an exciting and rewarding experience," said Quinn. "Uniting to understand complex challenges, leveraging cross-lab expertise, and unifying to problem solve is a force multiplier and great team-building opportunity."
The successful NAN/ERDC partnership demonstrates the two agencies' teamwork and collaborative skills. Stephan Ryba, chief of the USACE New York District's Regulatory Division, spoke highly of their work with ERDC.
"NAN Operations and Regulatory Divisions have been satisfied with the exemplary work conducted by ERDC on pulling together prior research to support the development of burial depth requirements for utility cables and pipelines," said Ryba.
"Their commitment to engaging the local maritime community has greatly enhanced our understanding of seabed conditions, sediment types, and navigational safety concerns within the New York and New Jersey Harbor," Ryba added. "We eagerly anticipate the findings of this study, which will undoubtedly lead to improved burial depth strategies that ensure the safety and efficiency of our marine infrastructure."
Sentiments are shared on ERDC's side, as Dr. Jack Cadigan, a research civil engineer at CHL, applauded NAN for its role in facilitating the project.
"NAN has been great to work with," said Cadigan. "They are essential for this project to be a success as we are using their USACE-owned vessels and working hand-in-hand with them for the development and execution of the study."
This project is ongoing, and more testing will follow in Spring 2026 due to tides and operational challenges that prevented the team from capturing all intended data. The team plans to recreate this field demonstration in a different location to test anchor penetration in different soil types.
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Original text here: https://www.erdc.usace.army.mil/Media/News-Stories/Article/4353940/erdc-and-usace-new-york-district-partner-on-new-york-harbor-field-testing/
Carson Woman and Former U.S. Postal Service Employee Sentenced to More Than 5 Years in Federal Prison for Stealing Checks and Credit Cards From Mail
LOS ANGELES, California, Dec. 9 -- The office of the U.S. Attorney for Central District of California posted the following news release on Dec. 8, 2025:* * *
Carson Woman and Former U.S. Postal Service Employee Sentenced to More Than 5 Years in Federal Prison for Stealing Checks and Credit Cards from Mail
A South Bay woman who formerly worked as a letter carrier for the United States Postal Service in Torrance was sentenced today to 63 months in federal prison for stealing checks and debit and credit cards from the mail then selling them to her accomplices for three years, using the illicitly ... Show Full Article LOS ANGELES, California, Dec. 9 -- The office of the U.S. Attorney for Central District of California posted the following news release on Dec. 8, 2025: * * * Carson Woman and Former U.S. Postal Service Employee Sentenced to More Than 5 Years in Federal Prison for Stealing Checks and Credit Cards from Mail A South Bay woman who formerly worked as a letter carrier for the United States Postal Service in Torrance was sentenced today to 63 months in federal prison for stealing checks and debit and credit cards from the mail then selling them to her accomplices for three years, using the illicitlyobtained funds to take international trips and buy luxury goods, and then flaunting the cash on Instagram.
Mary Ann Magdamit, 31, of Carson, was sentenced by United States District Judge John F. Walter, who also ordered her to pay $660,200 in restitution.
Magdamit, who has been in federal custody since July 1, was a letter carrier at the Torrance Main Post Office. She pleaded guilty on August 11 to one count of conspiracy to commit bank fraud.
From at least 2022 until July 2025, Magdamit stole mail containing checks, personal identifying information (PII), and debit and credit cards. She then activated the stolen bank-issued cards online, used the cards to make purchases, and sold some stolen cards to her co-conspirators.
She also arranged to have her co-conspirators cash the stolen checks, usually by people using counterfeit identity documents in the name of the check's payee. Federally insured banks and credit unions were victimized in this scheme.
Law enforcement searched Magdamit's apartment in December 2024, and seized 133 stolen credit and debit cards,16 U.S. Department of Treasury checks, and a loaded, un-serialized Glock-clone, with an extended 27-round magazine, commonly referred to as a "ghost gun." Agents also discovered luxury goods purchased with cards she stole from the mail. She also used stolen cards on international trips she took to Turks and Caicos and Aruba.
Agents arrested Magdamit on July 1, after learning that she continued to make purchases with victims' credit cards. A second search of Magdamit's apartment that day yielded more stolen cards.
Magdamit posted on Instagram her luxury purchases and vacations, and flaunted stacks of hundred-dollar bills. Magdamit has agreed to forfeit a Rolex watch and other luxury goods.
"Individuals, businesses, and governments rely on the Postal Service to deliver over 100 million pieces of first-class mail daily," prosecutors argued in a sentencing memorandum. "Especially for the poorest Americans, who are often unbanked, they rely on the mail to deliver their government benefits in the form of Treasury checks or EDD debit cards, precisely what [Magdamit] chose to steal."
The United States Postal Service Office of Inspector General, the United States Postal Inspection Service, and the Treasury Inspector General of Tax Administration investigated this matter.
Assistant United States Attorney Andrew Brown of the Major Frauds Section prosecuted this case.
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Original text here: https://www.justice.gov/usao-cdca/pr/carson-woman-and-former-us-postal-service-employee-sentenced-more-5-years-federal
Beaver Falls Resident Sentenced for Theft of Social Security Benefits
PITTSBURGH, Pennsylvania, Dec. 9 -- The office of the U.S. Attorney for the Western District of Pennsylvania posted the following news release on Dec. 8, 2025:* * *
Beaver Falls Resident Sentenced for Theft of Social Security Benefits
A resident of Beaver Falls, Pennsylvania, has been sentenced in federal court to 3 years' probation plus 7 days intermittent confinement on his conviction of theft of government property, First Assistant United States Attorney Troy Rivetti announced today.
United States District Judge J. Nicholas Ranjan imposed the sentence on Nicholas T. Grimes, 31.
According ... Show Full Article PITTSBURGH, Pennsylvania, Dec. 9 -- The office of the U.S. Attorney for the Western District of Pennsylvania posted the following news release on Dec. 8, 2025: * * * Beaver Falls Resident Sentenced for Theft of Social Security Benefits A resident of Beaver Falls, Pennsylvania, has been sentenced in federal court to 3 years' probation plus 7 days intermittent confinement on his conviction of theft of government property, First Assistant United States Attorney Troy Rivetti announced today. United States District Judge J. Nicholas Ranjan imposed the sentence on Nicholas T. Grimes, 31. Accordingto information presented to the Court, following the death of a Title II Social Security benefits recipient, Grimes began stealing that person's Social Security retirement benefits, beginning as early as 2014. Grimes stole benefits totaling approximately $216,779 by negotiating the benefits from the deceased's account through ATM transactions. Grimes has also been ordered to pay the full restitution of $216,779 to the Social Security Administration.
Assistant United States Attorney Gregory C. Melucci prosecuted this case on behalf of the government.
First Assistant United States Attorney Rivetti commended the Social Security Administration - Office of the Inspector General and the United States Postal Inspection Service for the investigation leading to the successful prosecution of Grimes.
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Original text here: https://www.justice.gov/usao-wdpa/pr/beaver-falls-resident-sentenced-theft-social-security-benefits