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119-hr-10413119th CongressWALLET

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.

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

Introduced

Summary

Doubles the joint-filer cap on the qualified elementary and secondary education scholarships tax credit. It would tie the credit limit for married couples filing jointly to 200 percent of the amount that applies to a single return and take effect for tax years 2026 and later.

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  • Married couples filing jointly: The joint-return credit limit would be set at 200 percent of the single-return amount, effectively doubling the cap for joint filers starting in tax year 2026.
  • Families using the scholarship credit: Households that claim this credit could claim a larger combined credit when spouses file jointly because the joint cap increases to 200 percent of the individual cap.

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Bill Overview

Analyzed Economic Effects

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

Bigger school scholarship for married couples

If you file a joint federal tax return and claim the school scholarship credit, this bill would double your credit. The joint-return limit would be set to 200 percent of the existing limit for single filers. It would apply to tax years starting after December 31, 2025. No other eligibility rules or new funding are changed by this bill.

Sponsors & CoSponsors

Sponsor

Smith, Adrian [R-NE-3]

NE • R

Cosponsors

  • Rep. Letlow, Julia [R-LA-5]

    LA • R

    Sponsored 10/1/2026

  • Rep. Walberg, Tim [R-MI-5]

    MI • R

    Sponsored 9/16/2026

  • Rep. Owens, Burgess [R-UT-4]

    UT • R

    Sponsored 9/16/2026

Roll Call Votes

No roll call votes available for this bill.

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