# 119-hr-10413: 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.

119-hr-10413, 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., 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-10413
- 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-10413
- Congress: 119
- Title: 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.
- Status: introduced
- Introduced: 2026-09-16
- Sponsor: Rep. Smith, Adrian [R-NE-3] (R-NE)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-04

## 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. - 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.

## Cosponsors (3)

- Rep. Letlow, Julia [R-LA-5] (R-LA), 2026-10-01T00:00:00.000Z
- Rep. Walberg, Tim [R-MI-5] (R-MI), 2026-09-16T00:00:00.000Z
- Rep. Owens, Burgess [R-UT-4] (R-UT), 2026-09-16T00:00:00.000Z

## Provisions PRIA read

- Bigger school scholarship for married couples: benefit, high. 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…

## Related bills

- 119-hr-833: Educational Choice for Children Act of 2025
- 119-hr-9298: Stopping Harmful and Outrageous Torts Act
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-21: Born-Alive Abortion Survivors Protection Act
- 119-hr-1181: Protecting Privacy in Purchases Act
- 119-hr-987: Fair Access to Banking Act

## Sources
- [119-hr-10413 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10413)

## 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-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-21: Born-Alive Abortion Survivors Protection Act](https://policyrisk.com/legislation/119-hr-21)
- [119-hr-1181: Protecting Privacy in Purchases Act](https://policyrisk.com/legislation/119-hr-1181)
- [119-hr-987: Fair Access to Banking Act](https://policyrisk.com/legislation/119-hr-987)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10413 (as of 2026-10-04).