Supporting Students and Families Act
Sponsored By: Representative Lawler, Michael [R-NY-17]
Introduced
Summary
Would create a new nonrefundable tax credit to help pay elementary and secondary school supply costs. The credit would let taxpayers claim qualifying expenses for books, supplies, and other equipment for a dependent enrolled in a public, private, or religious K-12 school. It would equal eligible expenses paid or incurred up to $200 per taxable year and would phase down for taxpayers with modified adjusted gross income (MAGI) above $150,000 using a $65,000 phaseout range. The credit could not be claimed for expenses already taken into account under a Coverdell education savings account. The rule would apply to tax years beginning after December 31, 2026.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax credit for school supplies
You would be able to claim a nonrefundable tax credit up to $200 per year for books, supplies, and other equipment for a dependent student you claim. The dependent must be someone you can claim under section 151(c) and the school may be public, private, or religious. The credit would be reduced for taxpayers with modified adjusted gross income over $150,000 using a ratio based on $65,000, and cannot be claimed for expenses already counted as Coverdell ESA qualified expenses. The credit would apply for taxable years beginning after December 31, 2026.
Sponsors & CoSponsors
Sponsor
Lawler, Michael [R-NY-17]
NY • R
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov