# 119-s-370: Education Freedom Scholarships and Opportunity Act

119-s-370, Education Freedom Scholarships and Opportunity 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-370
- 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-370
- Congress: 119
- Title: Education Freedom Scholarships and Opportunity Act
- Status: introduced
- Introduced: 2025-02-03
- 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 federal tax credits to drive donations for student scholarships and workforce training.** It would set up new individual and corporate credits, a national web portal for pre-approval and receipts, and a $10 billion annual cap split $5 billion/$5 billion for scholarships and workforce training.

## Cosponsors (1)

- Sen. Lankford, James [R-OK] (R-OK), 2025-02-03T00:00:00.000Z

## Provisions PRIA read

- Individual tax credit for donors: benefit, high. If enacted, individuals would be able to claim a nonrefundable tax credit for cash donations to eligible scholarship or workforce training groups. The credit would be limited to 10% of your adjusted gross income and could not exceed your federal income tax owed. You would have to elect the credit f…
- Corporate tax credit for donations: benefit, high. If enacted, domestic corporations would be able to claim a business tax credit for cash donations to eligible scholarship or workforce training groups. The credit would be limited each year to the lesser of the donations or 5% of the corporation's taxable income. A corporation would need to elect t…
- Who can get scholarships and training: benefit, medium. If enacted, eligible groups would be mostly 501(c)(3) nonprofits that meet State reporting and scale rules. Scholarship groups would need to give at least 90% of qualified donations to scholarships and serve multiple students, families, and providers. Workforce groups must not be private foundation…
- Online portal and program funding: benefit, medium. If enacted, the Education Secretary would run an online portal listing eligible organizations and allowing donors to give and get immediate pre-approval and a receipt for tax filings. Donors could still give outside the portal only if they or the group get pre-approval from the Secretary. The bill…
- National cap and State allocations: mixed, high. If enacted, the program would cap eligible tax-credit contributions at $10 billion per year, split $5 billion for scholarships and $5 billion for workforce training. No State could get less than 0.5% of an allotment. The Education Secretary would reserve prior-year State contributions, use populati…

## 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-3752: SAVE America Act

## Sources
- [119-s-370 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/370)

## 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-3752: SAVE America Act](https://policyrisk.com/legislation/119-s-3752)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-370 (as of 2025-12-21).