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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 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 , by inserting “and” after the comma at the end,