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Supporting Students and Families Act
To amend the Internal Revenue Code of 1986 to allow a credit for elementary and secondary school supply expenses.
Summary
- Creates a new federal tax credit for elementary and secondary school supply expenses of up to $200 per taxpayer per year.
- Defines eligible expenses as books, supplies, and other equipment paid or incurred for a taxpayer's dependent attending elementary or secondary school.
- Applies the credit to expenses for dependents attending public, private, or religious schools.
- Phases out the credit for taxpayers with modified adjusted gross income above $150,000, reducing the credit by $1 for every $65 of income over the threshold.
- Prohibits taxpayers from claiming the credit for expenses that were already claimed as qualified education expenses under Coverdell Education Savings Accounts.
- Effective for tax years beginning after December 31, 2026.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
Actions (2)
- Aug 3, 2026 Referred to the House Committee on Ways and Means. · house
- Aug 3, 2026 Introduced in House
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
August 3, 2026
Mr. Lawler 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 allow a credit for elementary and secondary school supply expenses.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Supporting Students and Families Act”.
SEC. 2. CREDIT FOR ELEMENTARY AND SECONDARY SCHOOL SUPPLY EXPENSES.
(a) In General.—Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 26 the following new section:
“SEC. 25G. ELEMENTARY AND SECONDARY SCHOOL SUPPLIES.
“(a) In General.—In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the eligible elementary and secondary school supply expenses paid or incurred by the taxpayer during the taxable year.
“(b) Limitations.—
“(1) Dollar limitation.—The credit allowed under subsection (a) for the taxable year shall not exceed $200.
“(2) Income limitation.—
“(A) In general.—The amount allowable as a credit under subsection (a) for any taxable year shall be reduced (but not below zero) by an amount which bears the same ratio to the amount so allowable (determined without regard to this paragraph but with regard to paragraph (1)) as—
“(i) the amount (if any) by which the taxpayer’s modified adjusted gross income exceeds $150,000, bears to
“(ii) $65,000.
“(B) Modified adjusted gross income.—For purposes of this paragraph, the term ‘modified adjusted gross income’ means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.
“(c) Eligible Elementary and Secondary School Supply Expenses.— For purposes of this section, the term ‘eligible elementary and secondary school supply expenses’ means expenses for books, supplies, and other equipment which are paid or incurred in connection with the enrollment or attendance of a dependent of the taxpayer (with respect to whom the taxpayer is allowed a deduction under section 151(c)) as an elementary or secondary school student at a public, private, or religious school.
“(d) Coordination With Coverdell Education Savings Accounts.—The taxpayer shall not take into account any eligible elementary and secondary school supply expenses under subsection (a) to the extent such expenses are taken into account as qualified education expenses under section 530(d)(2)(A).”.
(b) Clerical Amendment.—The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting before the item relating to section 26 the following new item:
“Sec. 25G. Elementary and secondary school supplies.”.
(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2026. <all>
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