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119-hr-10412119th CongressWALLET

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

Sponsored By: Representative Smith, Adrian [R-NE-3]

Introduced

Summary

Eliminating the state opt-in requirement for the qualified elementary and secondary education scholarship credit. The bill would rewrite Section 25F so eligibility depends on a location-based rule instead of a separate state opt-in list.

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  • Families and students: Would face fewer state-level barriers to scholarship access because the federal credit would not depend on a state's opt-in listing.
  • Donors and taxpayers: Donations to qualified scholarship programs could qualify for the federal 25F credit without needing state opt-in approval.
  • States: Deletes subsection (g) that created the opt-in mechanism, reducing state procedural control over participation in the credit program.
  • Scholarship organizations and administrators: Simplifies eligibility language and cross-references in Section 25F, which could reduce administrative steps tied to the old list system.
  • Retroactive effect: Changes take effect as if included in section 70411 of Public Law 119-21, giving the amendments retroactive effect to that point.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Easier K-12 scholarship tax credit

If enacted, this bill would remove the State "opt-in" or listing requirement for the federal qualified elementary and secondary education scholarship credit. Donations would qualify based on where scholarship organizations are located rather than a state's separate list. Households and donors who give to K-12 scholarship organizations would be able to claim the federal credit in more places. The change would take effect as if included in section 70411 of Public Law 119-21.

Sponsors & CoSponsors

Sponsor

Smith, Adrian [R-NE-3]

NE • R

Cosponsors

  • Rep. Owens, Burgess [R-UT-4]

    UT • R

    Sponsored 9/16/2026

  • Rep. Walberg, Tim [R-MI-5]

    MI • R

    Sponsored 9/16/2026

Roll Call Votes

No roll call votes available for this bill.

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