A bill to amend the Internal Revenue Code of 1986 to increase the qualified elementary and secondary education scholarships credit limit for married taxpayers filing a joint return.

This bill changes the federal tax credit for donations to organizations that give scholarships to elementary and secondary school students (Section 25F of the Internal Revenue Code). It would make the credit limit for married couples filing a joint tax return equal to 200 percent of the limit that applies to other taxpayers. The change would apply to tax years beginning after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• Bill Cassidy Republican sponsor
• 0 cosponsors