H.R. 10773 – RELA Act of 2026

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Updated October 14, 2026 at 7:12 AM UTC

The Religious Education Liberty Assurance (RELA) Act of 2026 changes the Internal Revenue Code to stop federal, state, or local governments from controlling scholarship‑granting groups or private and religious elementary‑ and secondary schools. It also makes sure that these schools can still be counted for qualified education expenses and that parents can use scholarships at them without government interference.

Key Provisions

Prohibits any government entity from directing or controlling scholarship‑granting organizations, treating them as independent of government.
Bars federal, state, and local governments from mandating or controlling any aspect of private or religious elementary or secondary schools.
Prevents governments from excluding private or religious schools from the definition of qualified education expenses for tax purposes.
Stops discrimination against schools based on their religious character when determining qualified education expenses.
Ensures parents may use scholarships from participating organizations for qualified expenses at private, nonprofit, or faith‑based elementary and secondary schools without government discouragement.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

October 9, 2026

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HouseIntro Referral

Introduced in House

October 9, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

October 9, 2026

Bill Text

Latest available legislative text

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Introduced in HouseIssued October 9, 2026

I

119th CONGRESS

2d Session

H. R. 10773

IN THE HOUSE OF REPRESENTATIVES

October 9, 2026

Mr. Crank 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 prevent governmental interference in the operation of private and religious schools.

1.

Short title

This Act may be cited as the Religious Education Liberty Assurance Act of 2026 or RELA Act of 2026.

2.

Organizational and parental autonomy

Section 25F of the Internal Revenue Code of 1986 is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection:

(h)

Prohibition of control over scholarship organizations

(1)

In general

(A)

Treatment

A scholarship granting organization shall not, by virtue of participation under this section, be regarded as acting on behalf of any governmental entity.

(B)

No governmental control

Nothing in this section shall be construed to permit, allow, encourage, or authorize any Federal, State, or local government entity, or officer or employee thereof, to mandate, direct, or control any aspect of any scholarship granting organization.

(C)

Maximum freedom

To the extent permissible by law this section shall be construed to allow scholarship granting organizations maximum freedom to provide for the needs of the participants without governmental control.

(2)

Prohibition of control over non-public schools

(A)

No governmental control

Nothing in this section shall be construed to permit, allow, encourage, or authorize any Federal, State, or local government entity, or officer or employee thereof, to mandate, direct, or control any aspect of any private or religious elementary or secondary education institution.

(B)

No exclusion of private or religious schools

No Federal, State, or local government entity, or officer or employee thereof, shall impose or permit the imposition of any conditions or requirements that would exclude or operate to exclude educational expenses at private or religious elementary and secondary education institutions from being considered qualified elementary or secondary education expenses for purposes of this section.

(C)

No exclusion of qualified expenses due to institution's religious character or affiliation

No Federal, State, or local government entity, or officer or employee thereof, shall exclude, discriminate against, or otherwise disadvantage any elementary or secondary education institution with respect to qualified elementary or secondary education expenses at that institution based in whole or in part on the institution’s religious character or affiliation, including religiously based or mission-based policies or practices.

(3)

Parental rights to use scholarships

No Federal, State, or local government entity, or officer or employee thereof, shall disfavor or discourage the use of scholarships granted by participating scholarship granting organizations for qualified elementary or secondary education expenses at private or nonprofit elementary and secondary education institutions, including faith-based schools.

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