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.
Introduced
In Committee
3
Passed One Chamber4
Passed Both5
Signed into Law119th
Congress
2026-09-16
Introduced
2
Cosponsors
HR
ⓘType
Sponsor

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 →
Committee Activity
Currently in
- House Committee on Ways and MeansReferred To · 2026-09-16
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
Verbatim text published on Congress.gov via GovInfo. Use Cmd+F / Ctrl+F to search within this excerpt.
[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>
Related legislation
Bills by the same sponsor or covering overlapping subjects.
- HR10412To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.Referred to Committee · 2026-09-16
- HR3164Ensuring Community Access to Pharmacist Services ActReferred to Committee · 2026-05-21
- HR1346To amend the Clean Air Act with respect to the ethanol waiver for Reid Vapor Pressure under that Act, and for other purposes.Passed House · 2026-05-14
- HR8528PI Post Acute Access ActReferred to Committee · 2026-04-27