3.0.0
817
2025-07-21T19:44:15Z
2025-07-21T19:44:15Z
House
H
HR
2025-01-28
119
[Congressional Record Volume 171, Number 18 (Tuesday, January 28, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SMITH of Nebraska:H.R. 817.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, Clause 1[Page H408]
- hsed00
Education and Workforce Committee
House
Standing
  - Referred To
2025-01-28T16:04:20Z
- hswm00
Ways and Means Committee
House
Standing
  - Referred To
2025-01-28T16:04:15Z

- Educational Choice for Children Act of 2025
119
292
S
2025-01-29
Read twice and referred to the Committee on Finance.
  - Related bill
CRS

- Educational Choice for Children Act of 2025
119
833
HR
2025-01-31
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.
  - Related bill
CRS
- 2025-01-28
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.
IntroReferral
H11100
2
House floor actions
  - hsed00
Education and Workforce Committee
- 2025-01-28
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.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2025-01-28
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2025-01-28
Introduced in House
IntroReferral
1000
9
Library of Congress
- S001172
Rep. Smith, Adrian [R-NE-3]
Adrian
Smith
R
NE
3
N
- O000086
Rep. Owens, Burgess [R-UT-4]
Burgess
Owens
R
UT
4
2025-01-28
True
- W000798
Rep. Walberg, Tim [R-MI-5]
Tim
Walberg
R
MI
5
2025-01-28
True
- K000376
Rep. Kelly, Mike [R-PA-16]
Mike
Kelly
R
PA
16
2025-01-28
True
- Y000067
Rep. Yakym, Rudy [R-IN-2]
Rudy
Yakym
R
IN
2
2025-01-28
True
- L000585
Rep. LaHood, Darin [R-IL-16]
Darin
LaHood
R
IL
16
2025-01-28
True
- L000595
Rep. Letlow, Julia [R-LA-5]
Julia
Letlow
R
LA
5
2025-01-28
True
- M001215
Rep. Miller-Meeks, Mariannette [R-IA-1]
Mariannette
Miller-Meeks
R
IA
1
2025-01-28
True
- D000032
Rep. Donalds, Byron [R-FL-19]
Byron
Donalds
R
FL
19
2025-01-28
True
- T000478
Rep. Tenney, Claudia [R-NY-24]
Claudia
Tenney
R
NY
24
2025-01-28
True
- F000446
Rep. Feenstra, Randy [R-IA-4]
Randy
Feenstra
R
IA
4
2025-01-28
True
- M001213
Rep. Moore, Blake D. [R-UT-1]
Blake
Moore
R
UT
D.
1
2025-01-28
True
- H001082
Rep. Hern, Kevin [R-OK-1]
Kevin
Hern
R
OK
1
2025-01-28
True
- M000317
Rep. Malliotakis, Nicole [R-NY-11]
Nicole
Malliotakis
R
NY
11
2025-01-28
True
- L000599
Rep. Lawler, Michael [R-NY-17]
Michael
Lawler
R
NY
17
2025-01-28
True
- F000480
Rep. Fong, Vince [R-CA-20]
Vince
Fong
R
CA
20
2025-01-28
True
- C001126
Rep. Carey, Mike [R-OH-15]
Mike
Carey
R
OH
15
2025-01-28
True
- H001067
Rep. Hudson, Richard [R-NC-9]
Richard
Hudson
R
NC
9
2025-01-28
True
- S000168
Rep. Salazar, Maria Elvira [R-FL-27]
Maria
Salazar
R
FL
Elvira
27
2025-01-28
True
- F000472
Rep. Franklin, Scott [R-FL-18]
Scott
Franklin
R
FL
18
2025-01-28
True
- C001120
Rep. Crenshaw, Dan [R-TX-2]
Dan
Crenshaw
R
TX
2
2025-01-28
True
- W000795
Rep. Wilson, Joe [R-SC-2]
Joe
Wilson
R
SC
2
2025-01-28
True
- R000612
Rep. Rose, John W. [R-TN-6]
John
Rose
R
TN
W.
6
2025-01-28
True
- W000814
Rep. Weber, Randy K. Sr. [R-TX-14]
Randy
Weber
R
TX
K.
14
2025-01-28
True
- C001133
Rep. Ciscomani, Juan [R-AZ-6]
Juan
Ciscomani
R
AZ
6
2025-01-28
True
- M001194
Rep. Moolenaar, John R. [R-MI-2]
John
Moolenaar
R
MI
R.
2
2025-01-28
True
- A000372
Rep. Allen, Rick W. [R-GA-12]
Rick
Allen
R
GA
W.
12
2025-01-28
True
- D000628
Rep. Dunn, Neal P. [R-FL-2]
Neal
Dunn
R
FL
P.
2
2025-01-28
True
Taxation
Taxation
2025-04-07T16:24:14Z
00
2025-01-28
Introduced in House
2025-07-14T14:01:53Z
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.

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.
- Display Title
45

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.
2025-02-26T19:48:16Z
- Override Display Title
81

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.
2025-02-26T19:47:26Z
- Short Title(s) as Introduced
101

Educational Choice for Children Act of 2025
2025-02-26T06:53:20Z
Introduced in House
IH
- Official Title as Introduced
6

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.
2025-02-26T06:49:21Z
Introduced in House
IH
- Introduced in House
2025-01-28T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr817ih/xml/BILLS-119hr817ih.xml
2025-01-28
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.
text/xml
EN
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