# 119-s-5420: A bill 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-s-5420, A bill 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 Sen. Cassidy, Bill [R-LA] (R-LA); status introduced; PRIA reads it as touching household money (as of 2026-10-18).

- Canonical: https://policyrisk.com/legislation/119-s-5420
- As of: 2026-10-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5420
- Congress: 119
- Title: A bill 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: 2026-09-17
- Sponsor: Sen. Cassidy, Bill [R-LA] (R-LA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-18

## Summary

**Doubles the cap on the qualified elementary and secondary education scholarships credit for married taxpayers filing jointly.** The bill would amend Internal Revenue Code section 25F(b)(1) so joint returns count as 200 percent of the base limit, and it would apply to taxable years beginning after December 31, 2025. - Married taxpayers filing joint returns: Would be able to claim a larger scholarship tax credit cap equal to 200 percent of the standard limit, increasing the maximum credit available when filing jointly. - Single filers and other filing statuses: Would see no change to their credit limit. The bill does not change eligibility rules, phase-ins, sunset dates, or how the credit is administered.

## Provisions PRIA read

- Bigger school scholarship credit for married couples: benefit, high. If enacted, married couples filing a joint return would be able to claim a larger Section 25F qualified elementary and secondary education scholarships credit. The bill would set the joint-filer limit at 200 percent of the usual credit amount. This change would apply to taxable years beginning afte…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-2121: SUPPORT for Patients and Communities Reauthorization Act of 2025
- 119-s-5258: PREFERRED Screening Act
- 119-s-4302: Improving IRS Customer Service Act
- 119-s-1941: Cure Hepatitis C Act of 2025

## Sources
- [119-s-5420 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5420)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-2121: SUPPORT for Patients and Communities Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2121)
- [119-s-5258: PREFERRED Screening Act](https://policyrisk.com/legislation/119-s-5258)
- [119-s-4302: Improving IRS Customer Service Act](https://policyrisk.com/legislation/119-s-4302)
- [119-s-1941: Cure Hepatitis C Act of 2025](https://policyrisk.com/legislation/119-s-1941)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5420 (as of 2026-10-18).