A bill to amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.

This bill changes the federal tax credit for donations to organizations that give scholarships to elementary and secondary school students. Under current law, the credit applies only to donations to scholarship organizations in states that choose to take part and that provide a list of qualifying organizations. The bill removes that state opt-in requirement and the related state list, so a scholarship organization would qualify based on being located in a state. The changes would take effect as if they had been part of the 2025 law (Public Law 119-21) that created the credit.

Full text and official record on Congress.gov

Sponsors

• Bill Cassidy Republican sponsor
• 0 cosponsors