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

Full Text
