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 a federal tax credit in Section 25F of the Internal Revenue Code for donations to organizations that give scholarships to elementary and secondary school students. Under current law, the credit is tied to a requirement that a state choose to take part and list the scholarship organizations that qualify. The bill would remove that state opt-in requirement and the related listing rules. A scholarship organization would instead need to be located in a state. The changes would apply as if they had been part of the original law that created the credit (section 70411 of Public Law 119-21).

Full text and official record on Congress.gov

Sponsors

• Adrian Smith Republican sponsor
• 2 cosponsors