# 119-s-1810: Universal School Choice Act

119-s-1810, Universal School Choice Act, is a 119th Congress bill sponsored by Sen. Cruz, Ted [R-TX] (R-TX); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-1810
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1810
- Congress: 119
- Title: Universal School Choice Act
- Status: introduced
- Introduced: 2025-05-20
- Sponsor: Sen. Cruz, Ted [R-TX] (R-TX)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Creates a new federal tax-credit system to fund K–12 scholarships by giving tax credits to individuals and corporations who donate to certified scholarship organizations.** The bill pairs a $10 billion annual national cap with rules for scholarship groups, real-time reporting, and a new tax exclusion for scholarship payments.

## Cosponsors (1)

- Sen. Cornyn, John [R-TX] (R-TX), 2025-05-22T00:00:00.000Z

## Provisions PRIA read

- Corporate tax credit for donors: benefit, high. If enacted, corporations could claim a federal tax credit for qualifying donations to scholarship organizations, limited to 5% of the corporation's taxable income for the year. A corporation could not deduct any expense for which it claimed this credit. Corporate credits would also be limited by th…
- Tax-free scholarships for K-12 students: benefit, medium. If enacted, amounts paid from scholarship organizations to a dependent for K‑12 education expenses would not count as that dependent's taxable income for amounts received after December 31, 2025. The scholarship must come from a qualifying scholarship organization and be used for allowed elementary…
- Individual tax credit for donors: mixed, high. If enacted, you would be able to claim a federal tax credit for donations to scholarship organizations equal to your qualified contribution up to the greater of 10% of your AGI or $5,000. You would not be able to also take a charitable deduction for that same gift. If you do not use the whole credi…
- National cap and state allotments: mixed, high. If enacted, the program would have a $10 billion national cap per calendar year starting in 2026 for credits tied to scholarship donations. The Treasury would reserve each State's prior-year designated contributions and split the rest 20% by each State's share of children 5–17 and 80% by each State…
- Rules and protections for SGOs: mixed, medium. If enacted, scholarship organizations would have to be 501(c)(3) charities, keep SGO donations in separate accounts, and get independent annual audits. They would have to prioritize awards to last-year recipients, then their siblings, then students in families under 500% of the State poverty line.…

## Related bills

- 119-s-1071: National Defense Authorization Act for Fiscal Year 2026
- 119-s-524: Coast Guard Authorization Act of 2025
- 119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026
- 119-s-4668: Protect College Sports Act of 2026
- 119-s-2975: PIPELINE Safety Act of 2025
- 119-s-117: AMERICANS Act

## Sources
- [119-s-1810 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1810)

## Related
- [119-s-1071: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-1071)
- [119-s-524: Coast Guard Authorization Act of 2025](https://policyrisk.com/legislation/119-s-524)
- [119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3923)
- [119-s-4668: Protect College Sports Act of 2026](https://policyrisk.com/legislation/119-s-4668)
- [119-s-2975: PIPELINE Safety Act of 2025](https://policyrisk.com/legislation/119-s-2975)
- [119-s-117: AMERICANS Act](https://policyrisk.com/legislation/119-s-117)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1810 (as of 2025-12-21).