# 119-hr-10412: To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.

119-hr-10412, To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit., is a 119th Congress bill sponsored by Rep. Smith, Adrian [R-NE-3] (R-NE); status introduced; PRIA reads it as touching household money (as of 2026-10-04).

- Canonical: https://policyrisk.com/legislation/119-hr-10412
- As of: 2026-10-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10412
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.
- Status: introduced
- Introduced: 2026-09-16
- Sponsor: Rep. Smith, Adrian [R-NE-3] (R-NE)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-04

## 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. - 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.

## Cosponsors (2)

- Rep. Owens, Burgess [R-UT-4] (R-UT), 2026-09-16T00:00:00.000Z
- Rep. Walberg, Tim [R-MI-5] (R-MI), 2026-09-16T00:00:00.000Z

## Provisions PRIA read

- Easier K-12 scholarship tax credit: benefit, high. 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 g…

## Related bills

- 119-hr-833: Educational Choice for Children Act of 2025
- 119-hr-9298: Stopping Harmful and Outrageous Torts Act
- 119-hr-6766: Essential Caregivers Act of 2025
- 119-hr-6500: Continuing Appropriations and Extensions Act, 2027
- 119-hr-2395: SHORT Act
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act

## Sources
- [119-hr-10412 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10412)

## Related
- [119-hr-833: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-hr-833)
- [119-hr-9298: Stopping Harmful and Outrageous Torts Act](https://policyrisk.com/legislation/119-hr-9298)
- [119-hr-6766: Essential Caregivers Act of 2025](https://policyrisk.com/legislation/119-hr-6766)
- [119-hr-6500: Continuing Appropriations and Extensions Act, 2027](https://policyrisk.com/legislation/119-hr-6500)
- [119-hr-2395: SHORT Act](https://policyrisk.com/legislation/119-hr-2395)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10412 (as of 2026-10-04).