H.R. 10412

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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I

119th CONGRESS

2d Session

H. R. 10412

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.

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.