# 119-hr-817: To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students.

119-hr-817, To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students., 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 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-817
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-817
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students.
- Status: introduced
- Introduced: 2025-01-28
- Sponsor: Rep. Smith, Adrian [R-NE-3] (R-NE)
- Cosponsors: 27
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**A nonrefundable federal tax credit for donations to Scholarship Granting Organizations** would let individuals get tax relief for funding K–12 scholarships and related education costs. The bill sets who qualifies, how scholarships must be run, and limits total annual credits to $5.0 billion through 2028 with 10% reserved for states. - Families and students: Households with income up to 300% of area median gross income could receive scholarships that pay for tuition, curriculum and materials, books, approved tutoring, standardized and AP tests, dual enrollment, therapies for disabilities, and homeschool expenses. - Donors and taxpayers: Individuals would receive a nonrefundable personal income tax credit equal to their qualified contributions up to the greater of 10% of adjusted gross income or $5,000. Credits are subject to a $5.0 billion annual volume cap and unused credits can carry forward for up to 5 years. - Scholarship Granting Organizations: SGOs must award scholarships to at least two students at different schools, verify household income with specified documents, obtain annual independent audits, avoid self-dealing, and meet a 100% distribution requirement less reasonable administrative costs with a 10% safe harbor and 15% carryover. - Schools and parental rights: The bill bars government control over participating SGOs and private or religious schools and protects parents’ rights to intervene in legal challenges involving scholarships.

## Cosponsors (27)

- Rep. Owens, Burgess [R-UT-4] (R-UT), 2025-01-28T00:00:00.000Z
- Rep. Walberg, Tim [R-MI-5] (R-MI), 2025-01-28T00:00:00.000Z
- Rep. Kelly, Mike [R-PA-16] (R-PA), 2025-01-28T00:00:00.000Z
- Rep. Yakym, Rudy [R-IN-2] (R-IN), 2025-01-28T00:00:00.000Z
- Rep. LaHood, Darin [R-IL-16] (R-IL), 2025-01-28T00:00:00.000Z
- Rep. Letlow, Julia [R-LA-5] (R-LA), 2025-01-28T00:00:00.000Z
- Rep. Miller-Meeks, Mariannette [R-IA-1] (R-IA), 2025-01-28T00:00:00.000Z
- Rep. Donalds, Byron [R-FL-19] (R-FL), 2025-01-28T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2025-01-28T00:00:00.000Z
- Rep. Feenstra, Randy [R-IA-4] (R-IA), 2025-01-28T00:00:00.000Z
- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2025-01-28T00:00:00.000Z
- Rep. Hern, Kevin [R-OK-1] (R-OK), 2025-01-28T00:00:00.000Z
- Rep. Malliotakis, Nicole [R-NY-11] (R-NY), 2025-01-28T00:00:00.000Z
- Rep. Lawler, Michael [R-NY-17] (R-NY), 2025-01-28T00:00:00.000Z
- Rep. Fong, Vince [R-CA-20] (R-CA), 2025-01-28T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2025-01-28T00:00:00.000Z
- Rep. Hudson, Richard [R-NC-9] (R-NC), 2025-01-28T00:00:00.000Z
- Rep. Salazar, Maria Elvira [R-FL-27] (R-FL), 2025-01-28T00:00:00.000Z
- Rep. Franklin, Scott [R-FL-18] (R-FL), 2025-01-28T00:00:00.000Z
- Rep. Crenshaw, Dan [R-TX-2] (R-TX), 2025-01-28T00:00:00.000Z
- Rep. Wilson, Joe [R-SC-2] (R-SC), 2025-01-28T00:00:00.000Z
- Rep. Rose, John W. [R-TN-6] (R-TN), 2025-01-28T00:00:00.000Z
- Rep. Weber, Randy K. Sr. [R-TX-14] (R-TX), 2025-01-28T00:00:00.000Z
- Rep. Ciscomani, Juan [R-AZ-6] (R-AZ), 2025-01-28T00:00:00.000Z
- Rep. Moolenaar, John R. [R-MI-2] (R-MI), 2025-01-28T00:00:00.000Z
- Rep. Allen, Rick W. [R-GA-12] (R-GA), 2025-01-28T00:00:00.000Z
- Rep. Dunn, Neal P. [R-FL-2] (R-FL), 2025-01-28T00:00:00.000Z

## Provisions PRIA read

- Exclude SGO scholarships from income: benefit, high. If enacted, scholarship payments from an SGO to your dependent for qualified K–12 expenses would not be included in your household's gross income. This applies to amounts received after Dec 31, 2024. The same definitions for eligible students, qualified expenses, and SGOs used for the tax credit wo…
- Federal tax credit for school donations: benefit, high. If enacted, you would be able to claim a federal nonrefundable tax credit for cash or marketable security donations to scholarship organizations. The credit equals your qualified donations but cannot exceed the greater of 10% of your AGI or $5,000, and is also limited by a federal volume cap alloca…
- New rules and limits for scholarship groups: mixed, medium. If enacted, scholarship granting organizations (SGOs) would have new eligibility, governance, and distribution rules. SGOs must be public charities (not private foundations), keep donations in separate accounts, give scholarships to at least two students (not all at one school), and verify househol…

## Related bills

- 119-hr-833: Educational Choice for Children Act of 2025
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.
- 119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act
- 119-hr-703: Main Street Tax Certainty Act
- 119-hr-425: Repealing Big Brother Overreach Act

## Sources
- [119-hr-817 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/817)

## Related
- [119-hr-833: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-hr-833)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.](https://policyrisk.com/legislation/119-hres-719)
- [119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1628)
- [119-hr-703: Main Street Tax Certainty Act](https://policyrisk.com/legislation/119-hr-703)
- [119-hr-425: Repealing Big Brother Overreach Act](https://policyrisk.com/legislation/119-hr-425)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-817 (as of 2026-04-21).