Removes state opt-in requirement for qualified elementary and secondary education scholarship credit.

Federal HB10412 amends the Internal Revenue Code to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit. This change removes the need for states to individually opt-in to allow the credit, making it available nationwide. The bill also includes conforming amendments to various subsections of the Code to reflect this change. The amendments will take effect as if included in section 70411 of Public Law 119–21.

Removes state opt-in requirement for qualified elementary and secondary education scholarship credit.

Federal HB10412 amends the Internal Revenue Code to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit. This change removes the need for states to individually opt-in to allow the credit, making it available nationwide. The bill also includes conforming amendments to various subsections of the Code to reflect this change. The amendments will take effect as if included in section 70411 of Public Law 119–21.