# 119-s-292: Educational Choice for Children Act of 2025 119-s-292, Educational Choice for Children Act of 2025, is a 119th Congress bill sponsored by Sen. Cassidy, Bill [R-LA] (R-LA); status introduced; PRIA reads it as touching household money (as of 2025-12-21). - Canonical: https://policyrisk.com/legislation/119-s-292 - 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-292 - Congress: 119 - Title: Educational Choice for Children Act of 2025 - Status: introduced - Introduced: 2025-01-29 - Sponsor: Sen. Cassidy, Bill [R-LA] (R-LA) - Cosponsors: 33 - Policy area: Taxation - Touches household money: yes - Last recorded action: 2025-12-21 ## Summary **Creates coordinated individual and corporate tax credits for donations to scholarship granting organizations to fund K–12 scholarships, while protecting parental choice and setting accountability rules.** This bill would set up matching individual and corporate credits tied to qualified donations, define eligible students and expenses, and require oversight for scholarship organizations. ## Cosponsors (33) - Sen. Scott, Tim [R-SC] (R-SC), 2025-01-29T00:00:00.000Z - Sen. Cornyn, John [R-TX] (R-TX), 2025-01-29T00:00:00.000Z - Sen. Daines, Steve [R-MT] (R-MT), 2025-01-29T00:00:00.000Z - Sen. Thune, John [R-SD] (R-SD), 2025-01-29T00:00:00.000Z - Sen. Hyde-Smith, Cindy [R-MS] (R-MS), 2025-01-29T00:00:00.000Z - Sen. Schmitt, Eric [R-MO] (R-MO), 2025-01-29T00:00:00.000Z - Sen. Sheehy, Tim [R-MT] (R-MT), 2025-01-29T00:00:00.000Z - Sen. Budd, Ted [R-NC] (R-NC), 2025-01-29T00:00:00.000Z - Sen. Cotton, Tom [R-AR] (R-AR), 2025-01-29T00:00:00.000Z - Sen. Kennedy, John [R-LA] (R-LA), 2025-01-29T00:00:00.000Z - Sen. Tuberville, Tommy [R-AL] (R-AL), 2025-01-29T00:00:00.000Z - Sen. Justice, James C. [R-WV] (R-WV), 2025-01-29T00:00:00.000Z - Sen. Risch, James E. [R-ID] (R-ID), 2025-01-29T00:00:00.000Z - Sen. Barrasso, John [R-WY] (R-WY), 2025-01-29T00:00:00.000Z - Sen. Tillis, Thomas [R-NC] (R-NC), 2025-01-29T00:00:00.000Z - Sen. Marshall, Roger [R-KS] (R-KS), 2025-01-29T00:00:00.000Z - Sen. Young, Todd [R-IN] (R-IN), 2025-01-29T00:00:00.000Z - Sen. Hawley, Josh [R-MO] (R-MO), 2025-01-29T00:00:00.000Z - Sen. Britt, Katie Boyd [R-AL] (R-AL), 2025-01-29T00:00:00.000Z - Sen. Blackburn, Marsha [R-TN] (R-TN), 2025-01-29T00:00:00.000Z - Sen. McCormick, David [R-PA] (R-PA), 2025-01-29T00:00:00.000Z - Sen. Cramer, Kevin [R-ND] (R-ND), 2025-01-29T00:00:00.000Z - Sen. Wicker, Roger F. [R-MS] (R-MS), 2025-01-29T00:00:00.000Z - Sen. Lummis, Cynthia M. [R-WY] (R-WY), 2025-01-29T00:00:00.000Z - Sen. Ricketts, Pete [R-NE] (R-NE), 2025-01-29T00:00:00.000Z - Sen. Husted, Jon [R-OH] (R-OH), 2025-01-29T00:00:00.000Z - Sen. Hagerty, Bill [R-TN] (R-TN), 2025-01-30T00:00:00.000Z - Sen. Capito, Shelley Moore [R-WV] (R-WV), 2025-02-03T00:00:00.000Z - Sen. Banks, Jim [R-IN] (R-IN), 2025-02-11T00:00:00.000Z - Sen. Moreno, Bernie [R-OH] (R-OH), 2025-02-25T00:00:00.000Z - Sen. Boozman, John [R-AR] (R-AR), 2025-02-27T00:00:00.000Z - Sen. Graham, Lindsey [R-SC] (R-SC), 2025-03-03T00:00:00.000Z - Sen. Moody, Ashley [R-FL] (R-FL), 2025-04-08T00:00:00.000Z ## Provisions PRIA read - Individual tax credit for SGO donations: benefit, high. If enacted, you would be able to claim a federal nonrefundable tax credit for money you give to a certified scholarship organization. The credit would be limited by your allocated share of the national cap and by your contributions. The credit could not be more than the greater of 10% of your adjus… - SGO scholarships excluded from income: benefit, high. If enacted, scholarship money a dependent gets from a certified SGO for qualified K-12 expenses would not count as the dependent's taxable income. This exclusion would apply to amounts received after December 31, 2025. The rule uses the bill's definitions of eligible students and qualified educatio… - Corporate tax credit for SGO donations: benefit, high. If enacted, corporations would be able to claim a federal tax credit for money they give to certified scholarship organizations. That credit would be limited to 5% of the corporation's taxable income and by the company's share of the national cap. Corporations could not also deduct the same expense… - Rules and audits for scholarship organizations: benefit, medium. If enacted, scholarship organizations would have to meet strict rules. An SGO would need 501(c)(3) status, separate accounts, annual independent audits, and household income checks. SGOs must meet a distribution rule, generally paying out most receipts as scholarships, with a safe harbor letting th… - Protections for private and religious schools: benefit, medium. If enacted, the bill would bar governments from treating SGOs as government agents or from forcing or controlling private or religious schools that accept SGO scholarships. Governments could not exclude or disadvantage schools because of religion. Parents of scholarship students could intervene in… - Nationwide cap on SGO tax credits: mixed, high. If enacted, there would be a national volume cap of $10 billion for calendar year 2026 and each later year on credits for SGO donations. Ten percent of each year's cap would be split evenly among States. The Treasury would allocate credits first-come, first-served and run a real-time public trackin… ## Related bills - 119-s-1071: National Defense Authorization Act for Fiscal Year 2026 - 119-s-2296: National Defense Authorization Act for Fiscal Year 2026 - 119-s-186: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2025 - 119-s-128: SAVE Act - 119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former Senator for the State of Michigan. - 119-sres-739: A resolution honoring the life and legacy of John Seymour, the late Senator for the State of California. ## Sources - [119-s-292 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/292) ## Related - [119-s-1071: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-1071) - [119-s-2296: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-2296) - [119-s-186: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of…](https://policyrisk.com/legislation/119-s-186) - [119-s-128: SAVE Act](https://policyrisk.com/legislation/119-s-128) - [119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former S…](https://policyrisk.com/legislation/119-sres-755) - [119-sres-739: A resolution honoring the life and legacy of John Seymour, the late Senator for…](https://policyrisk.com/legislation/119-sres-739) - [All bills in Congress](https://policyrisk.com/legislation) Source: PRIA, https://policyrisk.com/legislation/119-s-292 (as of 2025-12-21).