Bill · H.R. 10029· House(119-HR-10029)
Supporting Students and Families Act
- Introduced
- 8/3/2026
- Last activity
- 8/3/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Michael Lawler
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill, titled the "Supporting Students and Families Act," proposes to amend the Internal Revenue Code of 1986. It seeks to create a new tax credit for elementary and secondary school supply expenses. The credit would apply to expenses for books, supplies, and equipment for a taxpayer's dependent attending public, private, or religious schools. There is a cap on the credit amount and specific income limitations that may reduce the credit for higher earners. The changes would take effect for taxable years beginning after December 31, 2026.
Yes· 3 of 7
Would children be better off under this?+3
The credit directly benefits dependents' educational needs.
Would households on low incomes be better off under this?+3
The credit provides financial relief for essential educational supplies.
Would students be better off under this?+3
The bill indirectly benefits students by subsidizing their educational supplies.
The opposite
Would high-income households be better off under this?-2
The credit is phased out for those earning over $150,000.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Credit for Educational Expenses: The bill allows individuals to claim a credit for expenses related to books, supplies, and other equipment for a dependent's enrollment in public, private, or religious schools (Section 2, subsection a and c). This provides a way for taxpayers to recoup some of the costs associated with schooling.
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Support for Various School Types: The credit applies to expenses incurred for students at public, private, or religious schools (Section 2, subsection c). This means the benefit is available regardless of the type of elementary or secondary school the student attends.
Potential Negative Impacts for People
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Dollar Limitation: The credit is capped at a maximum of $200 for the taxable year (Section 2, subsection b, paragraph 1). This limits the total amount of financial relief a taxpayer can receive through this specific provision.
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Income Reductions: For taxpayers whose modified adjusted gross income exceeds $150,000, the amount of the credit is reduced based on a specific ratio (Section 2, subsection b, paragraph 2, subparagraph A). This means higher-income individuals may receive less of the credit or none at all.
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Coordination Restrictions: Taxpayers cannot claim this credit for expenses that are already being taken into account as qualified education expenses under section 530(d)(2)(A) for Coverdell Education Savings Accounts (Section 2, subsection d). This prevents "double-dipping" on the same expenses.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Children+3Good For Low Income Households+3Good For Students+3Good For Middle Aged+1Good For High Income Households-2
- Economy And Finance
- Reduces Middle Class Taxes+3
- Education And Technology
- Improves School Choice+3
- Social Issues And Justice
- Improves Poverty Reduction+2
- 8/3/2026
- Referred to the House Committee on Ways and Means.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.