Increases the qualified elementary and secondary education scholarships credit limit for married taxpayers filing a joint return.

This bill amends the Internal Revenue Code of 1986 to increase the qualified elementary and secondary education scholarships credit limit for married taxpayers filing a joint return. The change allows these taxpayers to claim up to 200 percent of the credit amount. The amendment applies to taxable years beginning after December 31, 2025.

Increases the qualified elementary and secondary education scholarships credit limit for married taxpayers filing a joint return.

This bill amends the Internal Revenue Code of 1986 to increase the qualified elementary and secondary education scholarships credit limit for married taxpayers filing a joint return. The change allows these taxpayers to claim up to 200 percent of the credit amount. The amendment applies to taxable years beginning after December 31, 2025.