U.S. Congress legislation · 119th Congress
HB10412: To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.
Status: In committee, September 16, 2026
What the bill says
To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.
From the introduced text, September 16, 2026:
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. 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 subparagraph (B), by inserting and after the comma at the end, (2) in subparagraph (C), by striking and at the end, and (3) by striking subparagraph (D). (b) Conforming amendments Section 25F of such Code is amended-- (1) in subsection (c)-- (A) by striking paragraph (1), and (B) in paragraph (3), by striking listed pursuant to subsection (g) and inserting located , (2) by striking subsection (g), and (3) in subsection (h)(1), by striking subsections (d) and (g) and inserting subsection (d) . (c) Effective date The amendments made by this section shall take effect as if included in section 70411 of Public Law 119-21 .
Sponsors
- Adrian Smith (R, HD-NE-3) · primary sponsor
- Burgess Owens (R, 4)
- Tim Walberg (R, HD-005)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10412?
- HB10412 is a bill in Congress (119th Congress): To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.
- What does HB10412 do?
- In its own words: To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.
- What is the status of HB10412?
- In committee as of September 16, 2026. Latest action: Referred to the House Committee on Ways and Means. (September 16, 2026).
- Who sponsored HB10412?
- Adrian Smith (R, HD-NE-3), with 2 co-sponsors.
- Where is the official record for HB10412?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10412
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.