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
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.