H.R. 817 · Where this bill is now
In committee
Introduced in the House, sent 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, Jan 28, 2025
1st SessionH. R. 817
A BILL
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.
Sponsor: Rep. Adrian Smith (R-NE-3) · Introduced Jan 28, 2025 · Taxation · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official 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.”
Sections
Sections · 4
- Sec. 1Short titleNo change
- Sec. 2Tax credit for contributions of individuals to scholarship granting organizationsNo change
- Sec. 3Exemption from gross income for scholarships for qualified elementary or secondary education expenses of eligible studentsNo change
- Sec. 4Organizational and parental autonomyNo change