Bill · H.R. 10412· House(119-HR-10412)
To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.
- Introduced
- 9/16/2026
- Last activity
- 9/16/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Adrian Smith
- Cosponsors
- - 2 - 0
- Introduced
- In Committee
What this bill would do
This bill is named H.R. 10412 and was introduced in the House on September 16, 2026. It aims to amend the Internal Revenue Code of 1986. Specifically, the legislation removes the State opt-in requirement for the qualified elementary and secondary education scholarship credit. By doing this, the bill changes how the scholarship credit functions under federal tax law. Representative Smith of Nebraska introduced the bill along with co-sponsors Mr. Owens and Mr. Walberg. The text shows it was referred to the Committee on Ways and Means.
Yes· 3 of 10
Does this make it easier to use public money at a school other than the local one?+6
Eliminating the State opt-in requirement for the qualified elementary and secondary education scholarship credit directly expands school choice options for families.
Would students be better off under this?+5
Removing the state opt-in requirement for education scholarships directly increases options and funding pathways for students attending elementary and secondary schools.
Would children be better off under this?+4
Expanding access to elementary and secondary education scholarships broadens educational opportunities for children.
The opposite
Does this leave more decisions to the states?-5
The bill explicitly removes the State opt-in requirement, thereby reducing state-level authority and discretion regarding the education scholarship credit.
Does this put more money into public schools?-2
Encouraging private elementary and secondary education scholarship credits may divert potential resources away from public school systems.
Who it would affect, and how
Potential Positive Impacts for People
- Removal of State Opt-In: Section 1 eliminates the State opt-in requirement found in section 25F(c)(5) of the Internal Revenue Code of 1986. This could be seen as positive for individuals because it removes a barrier regarding state participation for the qualified elementary and secondary education scholarship credit.
Potential Negative Impacts for People
- The provided text does not contain any specific details identifying potential negative consequences, burdens, or sections that would negatively impact 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 Students+5Good For Children+4Good For Middle Class Households+4Good For Business Owners+3Good For Middle Aged+3Good For Young Adults+3
- Economy And Finance
- Reduces Small Business Taxes+3Improves Economic Growth+2Improves Small Business Support+2
- Governance And Ideology
- Increase States Rights-5
- Education And Technology
- Improves School Choice+6Increases Public School Funding-2
- 9/16/2026
- Referred to the House Committee on Ways and Means.
- 2 Cosponsors added.
- 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.
Burgess OwensRepublican · Utah
Tim WalbergRepublican · Michigan