S. 5421
Introduced in Senate · September 26, 2026September 17, 2026
Mr. Cassidy introduced the following bill; which was read twice and referred to the Committee on Finance
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—