# 119-s-5421: A bill to amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.

119-s-5421, A bill to amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit., 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 2026-10-01).

- Canonical: https://policyrisk.com/legislation/119-s-5421
- As of: 2026-10-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5421
- Congress: 119
- Title: A bill to amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.
- 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: 2026-10-01

## Summary

**Removes the state opt-in requirement for the qualified elementary and secondary education scholarship credit.** This bill would amend 26 U.S.C. 25F(c)(5) and related provisions to eliminate the state opt-in mechanism, including striking subsection (g), deleting paragraph (c)(1), updating internal cross references and wording, and adjusting subparagraph punctuation so the federal credit is available without states having to opt in, with an effective date tied to section 70411 of Public Law 119-21.

## Provisions PRIA read

- Federal K–12 scholarship credit nationwide: benefit, high. If enacted, this bill would remove the state opt-in rule for the federal qualified elementary and secondary education scholarship tax credit. You would be able to claim the federal credit when you donate to a K–12 scholarship organization even if your state has not opted in. Parents would see more…

## 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-5421 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5421)

## 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-5421 (as of 2026-10-01).