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Bill · HR

H.R. 817 (119th)

To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students.

Original

referredUnited States· United States Congress· EN

Introduced

28 January 2025

Last action

28 January 2025 · Introduced

Status

Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Sponsors

Adrian Smith, Rep. Owens, Burgess [R-UT-4], Rep. Walberg, Tim [R-MI-5], Mike Kelly, Rep. Yakym, Rudy [R-IN-2], Darin LaHood, Julia Letlow, Mariannette Miller-Meeks, Rep. Donalds, Byron [R-FL-19], Rep. Tenney, Claudia [R-NY-24], Rep. Feenstra, Randy [R-IA-4], Blake Moore, Rep. Hern, Kevin [R-OK-1], Rep. Malliotakis, Nicole [R-NY-11], Rep. Lawler, Michael [R-NY-17], Vince Fong, Mike Carey, Rep. Hudson, Richard [R-NC-9], Maria Salazar, Rep. Franklin, Scott [R-FL-18], Rep. Crenshaw, Dan [R-TX-2], Joe Wilson, Rep. Rose, John W. [R-TN-6], Rep. Weber, Randy K. Sr. [R-TX-14], Rep. Ciscomani, Juan [R-AZ-6], John Moolenaar, Rep. Allen, Rick W. [R-GA-12], Rep. Dunn, Neal P. [R-FL-2]

Subjects

Taxation, Education

Source updated

21 July 2025

Taxation · Education

Official sourceDownload fileView documentsShare

Summary

Educational Choice for Children Act of 2025 This bill establishes a nonrefundable tax credit for contributions (cash or stock) made by an individual to a tax-exempt organization that provides scholarships for qualified elementary and secondary school expenses to eligible students (scholarship granting organization), subject to limitations. Under the bill, the tax credit is limited to the greater of $5,000 or 10% of adjusted gross income. Further, the bill establishes a $5 billion annual volume cap (for 2025-2028) for the tax credit (which may be increased under certain circumstances). The volume cap is allocated by the Department of the Treasury for the tax credit on a first-come, first-serve basis (based on the contribution date). However, under the bill, 10% of the volume cap must be divided evenly among states for allocation to individuals residing in those states. The bill allows any portion of the tax credit that exceeds the individual’s tax liability (less certain other tax credits) to be carried forward for up to five tax years. The bill also establishes specific requirements for a scholarship granting organization, requires a scholarship granting organization to distribute all contributions within a specific timeframe (exceptions apply), and excludes from gross income scholarships received by an individual from a scholarship granting organization. Finally, the bill prohibits federal, state, and local government entities, officers, and employees from imposing requirements that prevent the use of scholarship funds for private or religious elementary or secondary education expenses or discouraging the use of scholarship funds at such education institutions.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 28 January 2025

    Introduced

    Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Source: IntroReferral

  2. 28 January 2025

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 28 January 2025

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

2 official files

Sponsors

Related records

Sources

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To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students. — United States — PoliticalRepo