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HR 10412
Introduced Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.

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

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

Introduced Sep 16, 2026

Latest action (Sep 16, 2026) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Economy & TaxesEducation

Sponsor (1)
2 cosponsors

Money behind the sponsor

Top reported contributors to Adrian Smith’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

  • SANDHILLS PUBLISHING $19,800
  • TREGO/DUGAN AVIATION OF GRAND ISLAND $6,600
  • HUB INTERNATIONAL $6,600
  • ALLEGIS $6,600
  • BAXTER AUTOMOTIVE GROUP $6,600

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Adrian Smith → · Outside spending →

Actions (2)
  1. Sep 16, 2026 Referred to the House Committee on Ways and Means. · house
  2. Sep 16, 2026 Introduced in House

Text versions (1)
  • Introduced in House · Sep 16, 2026

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

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>

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