HR10413Referred to Committee

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.

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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

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

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. 10413 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 10413 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. _______________________________________________________________________ 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 increase the qualified elementary and secondary education scholarships credit limit for married taxpayers filing a joint return. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. QUALIFIED ELEMENTARY AND SECONDARY EDUCATION SCHOLARSHIPS CREDIT LIMIT FOR MARRIED TAXPAYERS FILING JOINTLY. (a) In General.--Section 25F(b)(1) of the Internal Revenue Code of 1986 is amended by inserting ``(200 percent such amount in the case of a joint return)'' before the period at the end. (b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 2025. <all>