Bill · H.R. 3519· House(119-HR-3519)
Universal School Choice Act
- Introduced
- 5/20/2025
- Last activity
- 5/20/2025 — Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Sponsored by
- Burgess Owens
- Cosponsors
- - 2 - 0
- Introduced
- In Committee
What this bill would do
The Universal School Choice Act aims to amend the Internal Revenue Code of 1986 to provide tax credits for charitable donations made to nonprofit scholarship granting organizations. These organizations provide scholarships to qualified elementary and secondary students for various educational expenses. Individuals can receive a credit for their contributions, while corporations are also eligible for a specific credit. The bill establishes a national volume cap to manage the total amount of credits allowed each year. Additionally, it aims to ensure that scholarship organizations and private schools maintain autonomy from government control.
Yes· 3 of 15
Does this make it easier to use public money at a school other than the local one?+8
Significantly expands school choice through tax credits for scholarship organizations.
Would students be better off under this?+6
Increases availability of scholarship funds for educational expenses.
Would children be better off under this?+5
Provides funding for elementary and secondary educational expenses.
The opposite
Does this put more money into public schools?-2
Directs funds toward private/charitable scholarship organizations rather than the public school system.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Relief for Individuals: Taxpayers who are citizens or residents of the United States can receive a tax credit for their qualified contributions to scholarship granting organizations (Section 25F(a)).
-
Educational Funding for Students: Students can use scholarship funds for various "qualified elementary or secondary education expenses," including tuition, books, software, and even educational therapies for those with disabilities (Section 25F(c)(3)).
-
Support for Home Schooling: The bill explicitly includes expenses for home schooling as a qualified educational expense (Section 25F(c)(3)(B)).
-
Tax Relief for Corporations: Corporations are eligible for a tax credit based on their qualified contributions to scholarship granting organizations (Section 45BB(a)).
-
Tax-Free Scholarship Income: Gross income will not include amounts provided to a dependent through a scholarship from a scholarship granting organization for qualified expenses (Section 139J(a)).
-
Protection of Institutional Autonomy: The bill prohibits government entities from mandating, directing, or controlling aspects of scholarship granting organizations or private/religious schools (Section 5(a)(1) and 5(a)(2)).
Potential Negative Impacts for People
-
Limitations on Tax Credits: The credit for individuals is capped at either 10 percent of their adjusted gross income or $5,000, whichever is greater (Section 25F(b)(1)).
-
Credit Reductions: If a taxpayer receives a credit on a State tax return for qualified contributions, that amount will reduce the federal credit allowed under this Act (Section 25F(b)(3)).
-
Restrictions on Expenses: Taxpayers cannot claim credits for educational expenses provided by family members (Section 25F(c)(3)(C)).
-
Volume Cap Restrictions: The total amount of credits available is subject to a national volume cap, which may limit the total amount of tax credits that can be claimed across the country (Section 25F(b)(2) and Section 3).
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+6Good For Children+5Good For Low Income Households+4Good For People With Disabilities+4Good For Business Owners+3Good For Middle Class Households+3Good For Billionaires+2Good For High Income Households+2Good For High Net Worth Individuals+2Good For Ultra High Net Worth Individuals+2
- Social Issues And Justice
- Improves Religious Freedom+5Improves Disability Rights+3Improves Poverty Reduction+2
- Education And Technology
- Improves School Choice+8Increases Public School Funding-2
- Economy And Finance
- Reduces Middle Class Taxes+3
- 9/15/2025
- 1 Cosponsor added.
- 5/20/2025
- Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- 1 Cosponsor 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.
Byron DonaldsRepublican · Florida
Randy FineRepublican · Florida