Bill · H.R. 10403· House(119-HR-10403)
Back to School Tax Credit Act
- Introduced
- 9/15/2026
- Last activity
- 9/15/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Eugene Vindman
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill is known as the Back to School Tax Credit Act and was introduced in the House of Representatives by Mr. Vindman on September 15, 2026. The legislation amends the Internal Revenue Code of 1986 to create a new refundable tax credit for school supplies. Under the bill, individuals can receive a tax credit for expenses paid for each qualifying dependent child. The credit covers the lesser of the actual expenses paid or $250 per child. It applies to children under the age of 17 who attend public, private, or home schools providing primary or secondary education.
Yes· 3 of 9
Would children be better off under this?+4
Children under 17 benefit directly from families receiving assistance to purchase necessary school supplies.
Would households on low incomes be better off under this?+4
The refundable nature of the tax credit ensures that lower-income households receive financial assistance even if they have no tax liability.
Does this cut taxes for middle-income families?+4
The bill establishes a refundable tax credit for school supply expenses for dependent children under age 17.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Financial Relief for School Supplies: Section 2 adds new section 36C(a), which provides individuals with a refundable tax credit up to $250 per qualifying dependent child for school supply expenses. This can help put money back into the pockets of everyday people who are working hard to provide for their children's education.
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Coverage for a Wide Range of Educational Settings: Section 2 adds new section 36C(c), which defines qualified school supply expenses to include items like backpacks, notebooks, calculators, and school uniforms for children attending public, private, or home schools. This ensures that families are supported regardless of the specific schooling choice they make for their children.
Potential Negative Impacts for People
- Based on the provided text, there are no specific sections or provisions identified that create negative consequences or burdens for individuals or groups of people in the United States.
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+4Good For Low Income Households+4Good For Middle Aged+3Good For Middle Class Households+3Good For Students+3Good For Young Adults+3
- Economy And Finance
- Reduces Middle Class Taxes+4
- Social Issues And Justice
- Improves Poverty Reduction+2
- Education And Technology
- Increases Public School Funding+1
- 9/15/2026
- Referred to the House Committee on Ways and Means.
- Introduced in House