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 income tax credit for donations that fund scholarships for elementary and secondary school students. It would set the credit limit for married couples filing a joint tax return at 200 percent of the limit that applies to other taxpayers, which is double that amount. The change would apply to tax years beginning after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• Adrian Smith Republican sponsor
• 3 cosponsors