Bill · S. 5421· Senate(119-S-5421)
A bill 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
- 9/17/2026
- Last activity
- 9/17/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Bill Cassidy
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill is titled S. 5421 and was introduced in the Senate on September 17, 2026. As your legislative analyst, I want to keep things clear and hold our officials accountable to common sense. The text of the bill amends the Internal Revenue Code of 1986. Specifically, it removes the State opt-in requirement for the qualified elementary and secondary education scholarship credit. It also makes a few conforming amendments and sets an effective date.
Yes· 3 of 4
Does this make it easier to use public money at a school other than the local one?+5
The bill eliminates the State opt-in requirement for the qualified elementary and secondary education scholarship credit, expanding access to school choice programs.
Would students be better off under this?+4
Students stand to benefit from the removal of state-level barriers to the qualified elementary and secondary education scholarship credit.
Would children be better off under this?+3
By removing the State opt-in requirement for the education scholarship credit, the bill facilitates broader access to educational scholarships for school-aged children.
The opposite
Does this leave more decisions to the states?-4
The bill removes the State opt-in requirement, thereby reducing the authority of individual states to opt out of the federal elementary and secondary education scholarship credit.
Who it would affect, and how
Potential Positive Impacts for People
Based strictly on the text provided, there are no specific sections or provisions that explicitly detail positive outcomes, benefits, or reasons why this bill might be considered positive for individuals or groups of people in the United States.
Potential Negative Impacts for People
Based strictly on the text provided, there are no specific sections or provisions that explicitly detail negative consequences, burdens, or reasons why this bill might be considered negative 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 Students+4Good For Children+3Good For Low Income Households+3
- Education And Technology
- Improves School Choice+5
- Governance And Ideology
- Increase States Rights-4
- 9/17/2026
- Read twice and referred to the Committee on Finance.
- Introduced in Senate
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.