I 

118TH CONGRESS 

2D SESSION H. R. 9462 

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. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 6, 2024 

Mr. SMITH of Nebraska (for himself, Mr. OWENS, Ms. FOXX, Mr. KELLY of 

Pennsylvania, Mr. YAKYM, Mr. JORDAN, Mr. RESCHENTHALER, Mr. 

DONALDS, Mr. FEENSTRA, Ms. MALLIOTAKIS, and Ms. TENNEY) introduced the following bill; which was referred to the Committee on Ways 

and Means, and in addition to the Committee on Education and the 

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 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Educational Choice 

5 for Children Act of 2024’’. 


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1 SEC. 2. TAX CREDIT FOR CONTRIBUTIONS OF INDIVIDUALS 

2 TO SCHOLARSHIP GRANTING ORGANIZA3 TIONS. 

4 (a) ALLOWANCE OF CREDIT.— 

5 (1) IN GENERAL.—Subpart A of part IV of sub6 chapter A of chapter 1 of the Internal Revenue Code 

7 of 1986 is amended by inserting after section 25E 

8 the following new section: 

9 ‘‘SEC. 25F. QUALIFIED ELEMENTARY AND SECONDARY EDU10 CATION SCHOLARSHIPS. 

11 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in12 dividual, there shall be allowed as a credit against the tax 

13 imposed by this chapter for the taxable year an amount 

14 equal to the aggregate amount of qualified contributions 

15 made by the taxpayer during the taxable year. 

16 ‘‘(b) LIMITATIONS.— 

17 ‘‘(1) IN GENERAL.—The credit allowed under 

18 subsection (a) to any taxpayer for any taxable year 

19 shall not exceed an amount equal to the greater of— 

20 ‘‘(A) 10 percent of the adjusted gross in21 come of the taxpayer for the taxable year, or 

22 ‘‘(B) $5,000. 

23 ‘‘(2) ALLOCATION OF VOLUME CAP.—The credit 

24 allowed under subsection (a) to any taxpayer for any 

25 taxable year shall not exceed the amount of the vol26 ume cap allocated by the Secretary to such taxpayer 


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1 under subsection (g) with respect to qualified con2 tributions made by the taxpayer during the taxable 

3 year. 

4 ‘‘(3) REDUCTION BASED ON STATE CREDIT.— 

5 The amount allowed as a credit under subsection (a) 

6 for a taxable year shall be reduced by the amount 

7 allowed as a credit on any State tax return of the 

8 taxpayer for qualified contributions made by the tax9 payer during the taxable year. 

10 ‘‘(c) DEFINITIONS.—For purposes of this section— 

11 ‘‘(1) ELIGIBLE STUDENT.—The term ‘eligible 

12 student’ means an individual who— 

13 ‘‘(A) is a member of a household with an 

14 income which is not greater than 300 percent 

15 of the area median gross income (as such term 

16 is used in section 42), and 

17 ‘‘(B) is eligible to enroll in a public ele18 mentary or secondary school. 

19 ‘‘(2) QUALIFIED CONTRIBUTION.—The term 

20 ‘qualified contribution’ means a charitable contribu21 tion (as defined by section 170(c)) to a scholarship 

22 granting organization in the form of cash or market23 able securities. 

24 ‘‘(3) QUALIFIED ELEMENTARY OR SECONDARY

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1 tary or secondary education expense’ means the fol2 lowing expenses in connection with enrollment or at3 tendance at, or for students enrolled at or attending, 

4 an elementary or secondary public, private, or reli5 gious school: 

6 ‘‘(A) Tuition. 

7 ‘‘(B) Curriculum and curricular materials. 

8 ‘‘(C) Books or other instructional mate9 rials. 

10 ‘‘(D) Online educational materials. 

11 ‘‘(E) Tuition for tutoring or educational 

12 classes outside of the home, including at a tu13 toring facility, but only if the tutor or instruc14 tor is not related to the student and— 

15 ‘‘(i) is licensed as a teacher in any 

16 State, 

17 ‘‘(ii) has taught at an eligible edu18 cational institution, or 

19 ‘‘(iii) is a subject matter expert in the 

20 relevant subject. 

21 ‘‘(F) Fees for a nationally standardized 

22 norm-referenced achievement test, an advanced 

23 placement examination, or any examinations re24 lated to college or university admission. 


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1 ‘‘(G) Fees for dual enrollment in an insti2 tution of higher education. 

3 ‘‘(H) Educational therapies for students 

4 with disabilities provided by a licensed or ac5 credited practitioner or provider, including oc6 cupational, behavioral, physical, and speech-lan7 guage therapies. 

8 Such term shall include expenses for the purposes 

9 described in subparagraphs (A) through (H) in con10 nection with a homeschool (whether treated as a 

11 homeschool or a private school for purposes of appli12 cable State law). 

13 ‘‘(4) SCHOLARSHIP GRANTING ORGANIZA14 TION.—The term ‘scholarship granting organization’ 

15 means any organization— 

16 ‘‘(A) which— 

17 ‘‘(i) is described in section 501(c)(3) 

18 and exempt from tax under section 501(a), 

19 and 

20 ‘‘(ii) is not a private foundation, 

21 ‘‘(B) substantially all of the activities of 

22 which are providing scholarships for qualified 

23 elementary or secondary education expenses of 

24 eligible students, 


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1 ‘‘(C) which prevents the co-mingling of 

2 qualified contributions with other amounts by 

3 maintaining one or more separate accounts ex4 clusively for qualified contributions, and 

5 ‘‘(D) which either— 

6 ‘‘(i) meets the requirements of sub7 section (d), or 

8 ‘‘(ii) pursuant to State law, was able 

9 (as of the date of the enactment of this 

10 section) to receive contributions that are 

11 eligible for a State tax credit if such con12 tributions are used by the organization to 

13 provide scholarships to individual elemen14 tary and secondary students, including 

15 scholarships for attending private schools. 

16 ‘‘(d) REQUIREMENTS FOR SCHOLARSHIP GRANTING

17 ORGANIZATIONS.— 

18 ‘‘(1) IN GENERAL.—An organization meets the 

19 requirements of this subsection if— 

20 ‘‘(A) such organization provides scholar21 ships to 2 or more students, provided that not 

22 all such students attend the same school, 

23 ‘‘(B) such organization does not provide 

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1 fied elementary or secondary education ex2 penses, 

3 ‘‘(C) such organization provides a scholar4 ship to eligible students with a priority for— 

5 ‘‘(i) students awarded a scholarship 

6 the previous school year, and 

7 ‘‘(ii) after application of clause (i), 

8 any such students who have a sibling who 

9 was awarded a scholarship from such orga10 nization, 

11 ‘‘(D) such organization does not earmark 

12 or set aside contributions for scholarships on 

13 behalf of any particular student, 

14 ‘‘(E) such organization takes appropriate 

15 steps to verify the annual household income and 

16 family size of eligible students to whom it 

17 awards scholarships, and limits them to a mem18 ber of a household for which the income does 

19 not exceed the amount established under sub20 section (c)(1)(A), 

21 ‘‘(F) such organization— 

22 ‘‘(i) obtains from an independent cer23 tified public accountant annual financial 

24 and compliance audits, and 


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1 ‘‘(ii) certifies to the Secretary (at such 

2 time, and in such form and manner, as the 

3 Secretary may prescribe) that the audit de4 scribed in clause (i) has been completed, 

5 and 

6 ‘‘(G) no officer or board member of such 

7 organization has been convicted of a felony. 

8 ‘‘(2) INCOME VERIFICATION.—For purposes of 

9 paragraph (1)(E), review of all of the following (as 

10 applicable) shall be treated as satisfying the require11 ment to take appropriate steps to verify annual 

12 household income: 

13 ‘‘(A) Federal and State income tax returns 

14 or tax return transcripts with applicable sched15 ules for the taxable year prior to application. 

16 ‘‘(B) Income reporting statements for tax 

17 purposes or wage and income transcripts from 

18 the Internal Revenue Service. 

19 ‘‘(C) Notarized income verification letter 

20 from employers. 

21 ‘‘(D) Unemployment or workers compensa22 tion statements. 

23 ‘‘(E) Budget letters regarding public as24 sistance payments and Supplemental Nutrition 


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1 Assistance Program (SNAP) payments includ2 ing a list of household members. 

3 ‘‘(3) INDEPENDENT CERTIFIED PUBLIC AC4 COUNTANT.—For purposes of paragraph (1)(F), the 

5 term ‘independent certified public accountant’ 

6 means, with respect to an organization, a certified 

7 public accountant who is not a person described in 

8 section 465(b)(3)(A) with respect to such organiza9 tion or any employee of such organization. 

10 ‘‘(4) PROHIBITION ON SELF-DEALING.— 

11 ‘‘(A) IN GENERAL.—A scholarship grant12 ing organization may not award a scholarship 

13 to any disqualified person. 

14 ‘‘(B) DISQUALIFIED PERSON.—For pur15 poses of this paragraph, a disqualified person 

16 shall be determined pursuant to rules similar to 

17 the rules of section 4946. 

18 ‘‘(e) DENIAL OF DOUBLE BENEFIT.—Any qualified 

19 contribution for which a credit is allowed under this sec20 tion shall not be taken into account as a charitable con21 tribution for purposes of section 170. 

22 ‘‘(f) CARRYFORWARD OF UNUSED CREDIT.— 

23 ‘‘(1) IN GENERAL.—If the credit allowable 

24 under subsection (a) for any taxable year exceeds 

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1 able year reduced by the sum of the credits allowable 

2 under this subpart (other than this section, section 

3 23, and section 25D), such excess shall be carried to 

4 the succeeding taxable year and added to the credit 

5 allowable under subsection (a) for such taxable year. 

6 ‘‘(2) LIMITATION.—No credit may be carried 

7 forward under this subsection to any taxable year 

8 following the fifth taxable year after the taxable year 

9 in which the credit arose. For purposes of the pre10 ceding sentence, credits shall be treated as used on 

11 a first-in first-out basis. 

12 ‘‘(g) VOLUME CAP.— 

13 ‘‘(1) IN GENERAL.—The volume cap applicable 

14 under this section shall be $5,000,000,000 for each 

15 of calendar years 2025 through 2028, and zero for 

16 calendar years thereafter. Such amount shall be allo17 cated by the Secretary as provided in paragraph (2) 

18 to taxpayers with respect to qualified contributions 

19 made by such taxpayers, except that 10 percent of 

20 such amount shall be divided evenly among the 

21 States, and shall be available with respect to individ22 uals residing in such States. 

23 ‘‘(2) FIRST-COME, FIRST-SERVE.—For purposes 

24 of applying the volume cap under this section, such 

25 volume cap for any calendar year shall be allocated 


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1 by the Secretary on a first-come, first-serve basis, as 

2 determined based on the time (during such calendar 

3 year) at which the taxpayer made the qualified con4 tribution with respect to which the allocation is 

5 made. The Secretary shall not make any allocation 

6 of volume cap for any calendar year after December 

7 31 of such calendar year. 

8 ‘‘(3) REAL-TIME INFORMATION.—For purposes 

9 of this section, the Secretary shall develop a system 

10 to track the amount of qualified contributions made 

11 during the calendar year for which a credit may be 

12 claimed under this section, with such information to 

13 be updated in real time. 

14 ‘‘(4) ANNUAL INCREASES.— 

15 ‘‘(A) IN GENERAL.—In the case of the cal16 endar year after a high use calendar year, the 

17 dollar amount otherwise in effect under sub18 section (a) for such calendar year shall be equal 

19 to 105 percent of the dollar amount in effect 

20 for such high use calendar year. 

21 ‘‘(B) HIGH USE CALENDAR YEAR.—For 

22 purposes of this subsection, the term ‘high use 

23 calendar year’ means any calendar year for 

24 which 90 percent or more of the volume cap in 


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1 effect for such calendar year under subsection 

2 (a) is allocated to taxpayers. 

3 ‘‘(C) PREVENTION OF DECREASES IN AN4 NUAL VOLUME CAP.—The volume cap in effect 

5 under subsection (a) for any calendar year shall 

6 not be less than the volume cap in effect under 

7 such subsection for the preceding calendar year. 

8 ‘‘(D) PUBLICATION OF ANNUAL VOLUME

9 CAP.—The Secretary shall make publicly avail10 able the dollar amount of the volume cap in ef11 fect under subsection (a) for each calendar 

12 year. 

13 ‘‘(5) STATES.—For purposes of this subsection, 

14 the term ‘State’ includes the District of Columbia.’’. 

15 (2) CONFORMING AMENDMENTS.— 

16 (A) Section 25(e)(1)(C) of such Code is 

17 amended by striking ‘‘and 25D’’ and inserting 

18 ‘‘25D, and 25F’’. 

19 (B) The table of sections for subpart A of 

20 part IV of subchapter A of chapter 1 of such 

21 Code is amended by inserting after the item re22 lating to section 25E the following new item: 

‘‘Sec. 25F. Qualified elementary and secondary education scholarships.’’. 

23 (b) FAILURE OF SCHOLARSHIP GRANTING ORGANI24 ZATIONS TO MAKE DISTRIBUTIONS.— 


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1 (1) IN GENERAL.—Chapter 42 of such Code is 

2 amended by adding at the end the following new 

3 subchapter: 

4 ‘‘Subchapter I—Scholarship Granting 

5 Organizations 

‘‘Sec. 4969. Failure to distribute receipts. 

6 ‘‘SEC. 4969. FAILURE TO DISTRIBUTE RECEIPTS. 

7 ‘‘(a) IN GENERAL.—In the case of any scholarship 

8 granting organization (as defined in section 25F) which 

9 has been determined by the Secretary to have failed to 

10 satisfy the requirement under subsection (b) for any tax11 able year, any contribution made to such organization dur12 ing the first taxable year beginning after the date of such 

13 determination shall not be treated as a qualified contribu14 tion (as defined in section 25F(c)(2)) for purposes of sec15 tions 25F. 

16 ‘‘(b) REQUIREMENT.—The requirement described in 

17 this subsection is that the amount of receipts of the schol18 arship granting organization for the taxable year which 

19 are distributed before the distribution deadline with re20 spect to such receipts shall not be less than the required 

21 distribution amount with respect to such taxable year. 

22 ‘‘(c) DEFINITIONS.—For purposes of this section— 

23 ‘‘(1) REQUIRED DISTRIBUTION AMOUNT.— 


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1 ‘‘(A) IN GENERAL.—The required distribu2 tion amount with respect to a taxable year is 

3 the amount equal to 100 percent of the total re4 ceipts of the scholarship granting organization 

5 for such taxable year— 

6 ‘‘(i) reduced by the sum of such re7 ceipts that are retained for reasonable ad8 ministrative expenses for the taxable year 

9 or are carried to the succeeding taxable 

10 year under subparagraph (C), and 

11 ‘‘(ii) increased by the amount of the 

12 carryover under subparagraph (C) from 

13 the preceding taxable year. 

14 ‘‘(B) SAFE HARBOR FOR REASONABLE AD15 MINISTRATIVE EXPENSES.—For purposes of 

16 subparagraph (A)(i), if the percentage of total 

17 receipts of a scholarship granting organization 

18 for a taxable year which are used for adminis19 trative purposes is equal to or less than 10 per20 cent, such expenses shall be deemed to be rea21 sonable for purposes of such subparagraph. 

22 ‘‘(C) CARRYOVER.—With respect to the 

23 amount of the total receipts of a scholarship 

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1 cent of such amount may, at the election of 

2 such organization, be carried to the succeeding 

3 taxable year. 

4 ‘‘(2) DISTRIBUTIONS.—The term ‘distribution’ 

5 includes amounts which are formally committed but 

6 not distributed. A formal commitment described in 

7 the preceding sentence may include contributions set 

8 aside for eligible students for more than one year. 

9 ‘‘(3) DISTRIBUTION DEADLINE.—The distribu10 tion deadline with respect to receipts for a taxable 

11 year is the first day of the third taxable year fol12 lowing the taxable year in which such receipts are 

13 received by the scholarship granting organization.’’. 

14 (2) CLERICAL AMENDMENT.—The table of sub15 chapters for chapter 42 of such Code is amended by 

16 adding at the end the following new item: 

‘‘SUBCHAPTER I. SCHOLARSHIP GRANTING ORGANIZATIONS’’. 

17 (c) EFFECTIVE DATE.—The amendments made by 

18 this section shall apply to taxable years ending after De19 cember 31, 2024. 


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1 SEC. 3. EXEMPTION FROM GROSS INCOME FOR SCHOLAR2 SHIPS FOR QUALIFIED ELEMENTARY OR SEC3 ONDARY EDUCATION EXPENSES OF ELIGIBLE 

4 STUDENTS. 

5 (a) IN GENERAL.—Part III of subchapter B of chap6 ter 1 of the Internal Revenue Code of 1986 is amended 

7 by inserting before section 140 the following new section: 

8 ‘‘SEC. 139J. SCHOLARSHIPS FOR QUALIFIED ELEMENTARY 

9 OR SECONDARY EDUCATION EXPENSES OF 

10 ELIGIBLE STUDENTS. 

11 ‘‘(a) IN GENERAL.—In the case of an individual, 

12 gross income shall not include any amounts provided to 

13 any dependent of such individual pursuant to a scholar14 ship for qualified elementary or secondary education ex15 penses of an eligible student which is provided by a schol16 arship granting organization. 

17 ‘‘(b) DEFINITIONS.—In this section, the terms ‘quali18 fied elementary or secondary education expense’, ‘eligible 

19 student’, and ‘scholarship granting organization’ have the 

20 same meaning given such terms under section 25F(c).’’. 

21 (b) CONFORMING AMENDMENT.—The table of sec22 tions for part III of subchapter B of chapter 1 of the In23 ternal Revenue Code of 1986 is amended by inserting be24 fore the item relating to section 140 the following new 

25 item: 


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‘‘Sec. 139J. Scholarships for qualified elementary or secondary education expenses of eligible students.’’. 

1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to amounts received after Decem3 ber 31, 2024, in taxable years ending after such date. 

4 SEC. 4. ORGANIZATIONAL AND PARENTAL AUTONOMY. 

5 (a) PROHIBITION OF CONTROL OVER SCHOLARSHIP

6 ORGANIZATIONS.— 

7 (1) IN GENERAL.— 

8 (A) TREATMENT.—A scholarship granting 

9 organization shall not, by virtue of participation 

10 under any provision of this Act or any amend11 ment made by this Act, be regarded as acting 

12 on behalf of any governmental entity. 

13 (B) NO GOVERNMENTAL CONTROL.—Noth14 ing in this Act, or any amendment made by this 

15 Act, shall be construed to permit, allow, encour16 age, or authorize any Federal, State, or local 

17 government entity, or officer or employee there18 of, to mandate, direct, or control any aspect of 

19 any scholarship granting organization. 

20 (C) MAXIMUM FREEDOM.—To the extent 

21 permissible by law, this Act, and any amend22 ment made by this Act, shall be construed to 

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1 imum freedom to provide for the needs of the 

2 participants without governmental control. 

3 (2) PROHIBITION OF CONTROL OVER NON-PUB4 LIC SCHOOLS.— 

5 (A) NO GOVERNMENTAL CONTROL.—Noth6 ing in this Act, or any amendment made by this 

7 Act, shall be construed to permit, allow, encour8 age, or authorize any Federal, State, or local 

9 government entity, or officer or employee there10 of, to mandate, direct, or control any aspect of 

11 any private or religious elementary or secondary 

12 education institution. 

13 (B) NO EXCLUSION OF PRIVATE OR RELI14 GIOUS SCHOOLS.—No Federal, State, or local 

15 government entity, or officer or employee there16 of, shall impose or permit the imposition of any 

17 conditions or requirements that would exclude 

18 or operate to exclude educational expenses at 

19 private or religious elementary and secondary 

20 education institutions from being considered 

21 qualified elementary or secondary education ex22 penses. 

23 (C) NO EXCLUSION OF QUALIFIED EX24 PENSES DUE TO INSTITUTION’S RELIGIOUS

25 CHARACTER OR AFFILIATION.—No Federal, 


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1 State, or local government entity, or officer or 

2 employee thereof, shall exclude, discriminate 

3 against, or otherwise disadvantage any elemen4 tary or secondary education institution with re5 spect to qualified elementary or secondary edu6 cation expenses at that institution based in 

7 whole or in part on the institution’s religious 

8 character or affiliation, including religiously 

9 based or mission-based policies or practices. 

10 (3) PARENTAL RIGHTS TO USE SCHOLAR11 SHIPS.—No Federal, State, or local government en12 tity, or officer or employee thereof, shall disfavor or 

13 discourage the use of scholarships granted by par14 ticipating scholarship granting organizations for 

15 qualified elementary or secondary education ex16 penses at private or nonprofit elementary and sec17 ondary education institutions, including faith-based 

18 schools. 

19 (4) PARENTAL RIGHT TO INTERVENE.—In any 

20 action filed in any State or Federal court which 

21 challenges the constitutionality (under the constitu22 tion of such State or the Constitution of the United 

23 States) of any provision of this Act (or any amend24 ment made by this Act), any parent of an eligible 

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1 arship granting organization shall have the right to 

2 intervene in support of the constitutionality of such 

3 provision or amendment. To avoid duplication of ef4 forts and reduce the burdens placed on the parties 

5 to the action, the court in any such action may re6 quire interveners taking similar positions to file joint 

7 papers or to be represented by a single attorney at 

8 oral argument, provided that the court does not re9 quire such interveners to join any brief filed on be10 half of any State which is a defendant in such ac11 tion. 

12 (b) DEFINITIONS.—For purposes of this subsection, 

13 the terms ‘‘eligible student’’, ‘‘scholarship granting organi14 zation’’, and ‘‘qualified elementary or secondary education 

15 expense’’ shall have the same meanings given such terms 

16 under section 25F(c) of the Internal Revenue Code of 

17 1986 (as added by section 2(a) of this Act). 

Æ 


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