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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.

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 17, 2026

Latest action (Sep 17, 2026) Read twice and referred to the Committee on Finance.

Referred to
Finance Committee
Policy area
Taxation
Issues
Economy & TaxesEducation

Sponsor (1)

Actions (2)
  1. Sep 17, 2026 Read twice and referred to the Committee on Finance. · senate
  2. Sep 17, 2026 Introduced in Senate

Text versions (1)
  • Introduced in Senate · Sep 17, 2026

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

Full text

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>

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