Govwatch

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 5421 Introduced in Senate (IS)]

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119th CONGRESS
  2d Session
                                S. 5421

 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 SENATE OF THE UNITED STATES

                           September 17, 2026

  Mr. Cassidy introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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'' at the end,
            (2) in subparagraph (C), by striking ``, and'' and 
        inserting a period, 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>
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.

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