H.R. 817 · 119th Congress
Educational Choice for Children Act of 2025
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R
SmithSponsor27 cosponsors · 27 R
R
Allen
DC
R
Crenshaw
MC
R
Carey
JC
R
Ciscomani
BD
R
Donalds
ND
R
Dunn
RF
R
Feenstra
CF
R
Franklin
VF
R
Fong
RH
R
Hudson
KH
R
Hern
MK
R
Kelly
DL
R
LaHood
JL
R
Letlow
ML
R
Lawler
NM
R
Malliotakis
JM
R
Moolenaar
BM
R
Moore
MM
R
Miller-Meeks
BO
R
Owens
JR
R
Rose
MS
R
Salazar
CT
R
Tenney
JW
R
Wilson
TW
R
Walberg
RW
R
Weber
RY
R
Yakym27 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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.
What it does: CRS summary · Introduced in House · Jan 28, 2025
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: 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.
Latest action (Jan 28, 2025): 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.
Policy area: Taxation · Origin: House · Introduced: Jan 28, 2025
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.