HR10412Referred to Committee

To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.

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Introduced
In Committee
3
Passed One Chamber
4
Passed Both
5
Signed into Law
119th
Congress
2026-09-16
Introduced
2
Cosponsors
HR
ⓘ
Type

Sponsor

Adrian Smith
Adrian Smith
Republican · NE · Representative
Votes with party: 98.3% (662 recorded votes)

Full profile: /officials/S001172

Source: Congress.gov · FEC

Cosponsors (2)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

Latest Action

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Referred to the House Committee on Ways and Means.

2026-09-16

Source: Congress.gov

Committee Activity

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Plain-English Summary

Plain-English summary pending. Introduced on 2026-09-16. Check back soon — summaries are generated as bills progress through Congress.

Full Bill Text

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[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 10412 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES September 16, 2026 Mr. Smith of Nebraska (for himself, Mr. Owens, and Mr. Walberg) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. NO STATE OPT-IN REQUIREMENT FOR QUALIFIED ELEMENTARY AND SECONDARY EDUCATION SCHOLARSHIP CREDIT. (a) In General.--Section 25F(c)(5) of the Internal Revenue Code of 1986 is amended-- (1) in subparagraph (B), by inserting ``and'' after the comma at the end, (2) in subparagraph (C), by striking ``and'' at the end, and (3) by striking subparagraph (D). (b) Conforming Amendments.--Section 25F of such Code is amended-- (1) in subsection (c)-- (A) by striking paragraph (1), and (B) in paragraph (3), by striking ``listed pursuant to subsection (g)'' and inserting ``located'', (2) by striking subsection (g), and (3) in subsection (h)(1), by striking ``subsections (d) and (g)'' and inserting ``subsection (d)''. (c) Effective Date.--The amendments made by this section shall take effect as if included in section 70411 of Public Law 119-21. <all>
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