To amend the Internal Revenue Code of 1986 to increase the qualified elementary and secondary education scholarships credit limit for married taxpayers filing a joint return.

This bill is known as H.R. 10413 and was introduced in the House on September 16, 2026. It aims to change the Internal Revenue Code of 1986. Specifically, it focuses on increasing the tax credit limit for qualified elementary and secondary education scholarships. The change applies directly to married taxpayers who file a joint return. Under the bill, the credit limit for joint returns is increased to 200 percent of the standard amount. This new rule will apply to taxable years that begin after December 31, 2025.