IB 

Union Calendar No. 600 

118TH CONGRESS 

2D SESSION H. R. 9462 

[Report No. 118–707, Part I] 

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 

OCTOBER 4, 2024 

Additional sponsors: Mrs. MILLER-MEEKS, Ms. STEFANIK, Ms. LETLOW, Mr. 

SCALISE, Mr. WALBERG, Mr. PENCE, Mr. WILLIAMS of New York, Mr. 

LAWLER, Mr. MOOLENAAR, Mr. WENSTRUP, Mr. FONG, Mr. VAN DREW, 

and Mr. KEAN of New Jersey 

OCTOBER 4, 2024 

Reported from the Committee on Ways and Means with an amendment 

[Strike out all after the enacting clause and insert the part printed in italic] 

OCTOBER 4, 2024 

Committee on Education and the Workforce discharged; committed to the 

Committee of the Whole House on the State of the Union and ordered 

to be printed 

[For text of introduced bill, see copy of bill as introduced on September 6, 2024] 


ssavage on LAPJG3WLY3PROD with BILLS
2 

•HR 9462 RH

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. 


ssavage on LAPJG3WLY3PROD with BILLS
3 

•HR 9462 RH

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 for 

5 Children Act of 2024’’. 

6 SEC. 2. TAX CREDIT FOR CONTRIBUTIONS OF INDIVIDUALS 

7 TO SCHOLARSHIP GRANTING ORGANIZA8 TIONS. 

9 (a) ALLOWANCE OF CREDIT.— 

10 (1) IN GENERAL.—Subpart A of part IV of sub11 chapter A of chapter 1 of the Internal Revenue Code 

12 of 1986 is amended by inserting after section 25E the 

13 following new section: 

14 ‘‘SEC. 25F. QUALIFIED ELEMENTARY AND SECONDARY EDU15 CATION SCHOLARSHIPS. 

16 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an indi17 vidual, there shall be allowed as a credit against the tax 

18 imposed by this chapter for the taxable year an amount 

19 equal to the aggregate amount of qualified contributions 

20 made by the taxpayer during the taxable year. 

21 ‘‘(b) LIMITATIONS.— 

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

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

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


ssavage on LAPJG3WLY3PROD with BILLS
4 

•HR 9462 RH

1 ‘‘(A) 10 percent of the adjusted gross income 

2 of the taxpayer for the taxable year, or 

3 ‘‘(B) $5,000. 

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

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

6 taxable year shall not exceed the amount of the vol7 ume cap allocated by the Secretary to such taxpayer 

8 under subsection (g) with respect to qualified con9 tributions made by the taxpayer during the taxable 

10 year. 

11 ‘‘(3) REDUCTION BASED ON STATE CREDIT.—The 

12 amount allowed as a credit under subsection (a) for 

13 a taxable year shall be reduced by the amount allowed 

14 as a credit on any State tax return of the taxpayer 

15 for qualified contributions made by the taxpayer dur16 ing the taxable year. 

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

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

19 student’ means an individual who— 

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

21 income which is not greater than 300 percent of 

22 the area median gross income (as such term is 

23 used in section 42), and 

24 ‘‘(B) is eligible to enroll in a public elemen25 tary or secondary school. 


ssavage on LAPJG3WLY3PROD with BILLS
5 

•HR 9462 RH

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

2 ‘qualified contribution’ means a charitable contribu3 tion (as defined by section 170(c)) to a scholarship 

4 granting organization in the form of cash or market5 able securities. 

6 ‘‘(3) QUALIFIED ELEMENTARY OR SECONDARY

7 EDUCATION EXPENSE.—The term ‘qualified elemen8 tary or secondary education expense’ means the fol9 lowing expenses in connection with enrollment or at10 tendance at, or for students enrolled at or attending, 

11 an elementary or secondary public, private, or reli12 gious school: 

13 ‘‘(A) Tuition. 

14 ‘‘(B) Curriculum and curricular materials. 

15 ‘‘(C) Books or other instructional materials. 

16 ‘‘(D) Online educational materials. 

17 ‘‘(E) Tuition for tutoring or educational 

18 classes outside of the home, including at a tutor19 ing facility, but only if the tutor or instructor is 

20 not related to the student and— 

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

22 State, 

23 ‘‘(ii) has taught at an eligible edu24 cational institution, or 


ssavage on LAPJG3WLY3PROD with BILLS
6 

•HR 9462 RH

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

2 relevant subject. 

3 ‘‘(F) Fees for a nationally standardized 

4 norm-referenced achievement test, an advanced 

5 placement examination, or any examinations re6 lated to college or university admission. 

7 ‘‘(G) Fees for dual enrollment in an institu8 tion of higher education. 

9 ‘‘(H) Educational therapies for students 

10 with disabilities provided by a licensed or ac11 credited practitioner or provider, including occu12 pational, behavioral, physical, and speech-lan13 guage therapies. 

14 Such term shall include expenses for the purposes de15 scribed in subparagraphs (A) through (H) in connec16 tion with a homeschool (whether treated as a 

17 homeschool or a private school for purposes of appli18 cable State law). 

19 ‘‘(4) SCHOLARSHIP GRANTING ORGANIZATION.— 

20 The term ‘scholarship granting organization’ means 

21 any organization— 

22 ‘‘(A) which— 

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

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

25 and 


ssavage on LAPJG3WLY3PROD with BILLS
7 

•HR 9462 RH

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

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

3 which are providing scholarships for qualified el4 ementary or secondary education expenses of eli5 gible students, 

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

7 qualified contributions with other amounts by 

8 maintaining one or more separate accounts ex9 clusively for qualified contributions, and 

10 ‘‘(D) which either— 

11 ‘‘(i) meets the requirements of sub12 section (d), or 

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

14 (as of the date of the enactment of this sec15 tion) to receive contributions that are eligi16 ble for a State tax credit if such contribu17 tions are used by the organization to pro18 vide scholarships to individual elementary 

19 and secondary students, including scholar20 ships for attending private schools. 

21 ‘‘(d) REQUIREMENTS FOR SCHOLARSHIP GRANTING

22 ORGANIZATIONS.— 

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

24 requirements of this subsection if— 


ssavage on LAPJG3WLY3PROD with BILLS
8 

•HR 9462 RH

1 ‘‘(A) such organization provides scholar2 ships to 2 or more students, provided that not all 

3 such students attend the same school, 

4 ‘‘(B) such organization does not provide 

5 scholarships for any expenses other than quali6 fied elementary or secondary education expenses, 

7 ‘‘(C) such organization provides a scholar8 ship to eligible students with a priority for— 

9 ‘‘(i) students awarded a scholarship the 

10 previous school year, and 

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

12 any such students who have a sibling who 

13 was awarded a scholarship from such orga14 nization, 

15 ‘‘(D) such organization does not earmark or 

16 set aside contributions for scholarships on behalf 

17 of any particular student, 

18 ‘‘(E) such organization takes appropriate 

19 steps to verify the annual household income and 

20 family size of eligible students to whom it 

21 awards scholarships, and limits them to a mem22 ber of a household for which the income does not 

23 exceed the amount established under subsection 

24 (c)(1)(A), 

25 ‘‘(F) such organization— 


ssavage on LAPJG3WLY3PROD with BILLS
9 

•HR 9462 RH

1 ‘‘(i) obtains from an independent cer2 tified public accountant annual financial 

3 and compliance audits, and 

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

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

6 Secretary may prescribe) that the audit de7 scribed in clause (i) has been completed, 

8 and 

9 ‘‘(G) no officer or board member of such or10 ganization has been convicted of a felony. 

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

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

13 applicable) shall be treated as satisfying the require14 ment to take appropriate steps to verify annual 

15 household income: 

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

17 or tax return transcripts with applicable sched18 ules for the taxable year prior to application. 

19 ‘‘(B) Income reporting statements for tax 

20 purposes or wage and income transcripts from 

21 the Internal Revenue Service. 

22 ‘‘(C) Notarized income verification letter 

23 from employers. 

24 ‘‘(D) Unemployment or workers compensa25 tion statements. 


ssavage on LAPJG3WLY3PROD with BILLS
10 

•HR 9462 RH

1 ‘‘(E) Budget letters regarding public assist2 ance payments and Supplemental Nutrition As3 sistance Program (SNAP) payments including a 

4 list of household members. 

5 ‘‘(3) INDEPENDENT CERTIFIED PUBLIC ACCOUNT6 ANT.—For purposes of paragraph (1)(F), the term 

7 ‘independent certified public accountant’ means, with 

8 respect to an organization, a certified public account9 ant who is not a person described in section 

10 465(b)(3)(A) with respect to such organization or any 

11 employee of such organization. 

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

13 ‘‘(A) IN GENERAL.—A scholarship granting 

14 organization may not award a scholarship to 

15 any disqualified person. 

16 ‘‘(B) DISQUALIFIED PERSON.—For purposes 

17 of this paragraph, a disqualified person shall be 

18 determined pursuant to rules similar to the rules 

19 of section 4946. 

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

21 contribution for which a credit is allowed under this section 

22 shall not be taken into account as a charitable contribution 

23 for purposes of section 170. 

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


ssavage on LAPJG3WLY3PROD with BILLS
11 

•HR 9462 RH

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

2 subsection (a) for any taxable year exceeds the limita3 tion imposed by section 26(a) for such taxable year 

4 reduced by the sum of the credits allowable under this 

5 subpart (other than this section, section 23, and sec6 tion 25D), such excess shall be carried to the suc7 ceeding taxable year and added to the credit allowable 

8 under subsection (a) for such taxable year. 

9 ‘‘(2) LIMITATION.—No credit may be carried for10 ward under this subsection to any taxable year fol11 lowing the fifth taxable year after the taxable year in 

12 which the credit arose. For purposes of the preceding 

13 sentence, credits shall be treated as used on a first-in 

14 first-out basis. 

15 ‘‘(g) VOLUME CAP.— 

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

17 under this section shall be $5,000,000,000 for each of 

18 calendar years 2025 through 2028, and zero for cal19 endar years thereafter. Such amount shall be allocated 

20 by the Secretary as provided in paragraph (2) to tax21 payers with respect to qualified contributions made 

22 by such taxpayers, except that 10 percent of such 

23 amount shall be divided evenly among the States, and 

24 shall be available with respect to individuals residing 

25 in such States. 


ssavage on LAPJG3WLY3PROD with BILLS
12 

•HR 9462 RH

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

2 of applying the volume cap under this section, such 

3 volume cap for any calendar year shall be allocated 

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

5 determined based on the time (during such calendar 

6 year) at which the taxpayer made the qualified con7 tribution with respect to which the allocation is made. 

8 The Secretary shall not make any allocation of vol9 ume cap for any calendar year after December 31 of 

10 such calendar year. 

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

12 this section, the Secretary shall develop a system to 

13 track the amount of qualified contributions made dur14 ing the calendar year for which a credit may be 

15 claimed under this section, with such information to 

16 be updated in real time. 

17 ‘‘(4) ANNUAL INCREASES.— 

18 ‘‘(A) IN GENERAL.—In the case of the cal19 endar year after a high use calendar year, the 

20 dollar amount otherwise in effect under sub21 section (a) for such calendar year shall be equal 

22 to 105 percent of the dollar amount in effect for 

23 such high use calendar year. 

24 ‘‘(B) HIGH USE CALENDAR YEAR.—For 

25 purposes of this subsection, the term ‘high use 


ssavage on LAPJG3WLY3PROD with BILLS
13 

•HR 9462 RH

1 calendar year’ means any calendar year for 

2 which 90 percent or more of the volume cap in 

3 effect for such calendar year under subsection (a) 

4 is allocated to taxpayers. 

5 ‘‘(C) PREVENTION OF DECREASES IN AN6 NUAL VOLUME CAP.—The volume cap in effect 

7 under subsection (a) for any calendar year shall 

8 not be less than the volume cap in effect under 

9 such subsection for the preceding calendar year. 

10 ‘‘(D) PUBLICATION OF ANNUAL VOLUME

11 CAP.—The Secretary shall make publicly avail12 able the dollar amount of the volume cap in ef13 fect under subsection (a) for each calendar year. 

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

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

16 (2) CONFORMING AMENDMENTS.— 

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

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

19 ‘‘25D, and 25F’’. 

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

21 part IV of subchapter A of chapter 1 of such 

22 Code is amended by inserting after the item re23 lating to section 25E the following new item: 

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

24 (b) FAILURE OF SCHOLARSHIP GRANTING ORGANIZA25 TIONS TO MAKE DISTRIBUTIONS.— 


ssavage on LAPJG3WLY3PROD with BILLS
14 

•HR 9462 RH

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

2 amended by adding at the end the following new sub3 chapter: 

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 has 

9 been determined by the Secretary to have failed to satisfy 

10 the requirement under subsection (b) for any taxable year, 

11 any contribution made to such organization during the first 

12 taxable year beginning after the date of such determination 

13 shall not be treated as a qualified contribution (as defined 

14 in section 25F(c)(2)) for purposes of section 25F. 

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

16 this subsection is that the amount of receipts of the scholar17 ship granting organization for the taxable year which are 

18 distributed before the distribution deadline with respect to 

19 such receipts shall not be less than the required distribution 

20 amount with respect to such taxable year. 

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

22 ‘‘(1) REQUIRED DISTRIBUTION AMOUNT.— 

23 ‘‘(A) IN GENERAL.—The required distribu24 tion amount with respect to a taxable year is the 


ssavage on LAPJG3WLY3PROD with BILLS
15 

•HR 9462 RH

1 amount equal to 100 percent of the total receipts 

2 of the scholarship granting organization for such 

3 taxable year— 

4 ‘‘(i) reduced by the sum of such re5 ceipts that are retained for reasonable ad6 ministrative expenses for the taxable year or 

7 are carried to the succeeding taxable year 

8 under subparagraph (C), and 

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

10 carryover under subparagraph (C) from the 

11 preceding taxable year. 

12 ‘‘(B) SAFE HARBOR FOR REASONABLE AD13 MINISTRATIVE EXPENSES.—For purposes of sub14 paragraph (A)(i), if the percentage of total re15 ceipts of a scholarship granting organization for 

16 a taxable year which are used for administrative 

17 purposes is equal to or less than 10 percent, such 

18 expenses shall be deemed to be reasonable for 

19 purposes of such subparagraph. 

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

21 amount of the total receipts of a scholarship 

22 granting organization with respect to any tax23 able year, an amount not greater than 15 per24 cent of such amount may, at the election of such 


ssavage on LAPJG3WLY3PROD with BILLS
16 

•HR 9462 RH

1 organization, be carried to the succeeding taxable 

2 year. 

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

4 includes amounts which are formally committed but 

5 not distributed. A formal commitment described in 

6 the preceding sentence may include contributions set 

7 aside for eligible students for more than one year. 

8 ‘‘(3) DISTRIBUTION DEADLINE.—The distribu9 tion deadline with respect to receipts for a taxable 

10 year is the first day of the third taxable year fol11 lowing the taxable year in which such receipts are re12 ceived by the scholarship granting organization.’’. 

13 (2) CLERICAL AMENDMENT.—The table of sub14 chapters for chapter 42 of such Code is amended by 

15 adding at the end the following new item: 

‘‘SUBCHAPTER I. SCHOLARSHIP GRANTING ORGANIZATIONS’’. 

16 (c) EFFECTIVE DATE.—The amendments made by this 

17 section shall apply to taxable years ending after December 

18 31, 2024. 

19 SEC. 3. EXEMPTION FROM GROSS INCOME FOR SCHOLAR20 SHIPS FOR QUALIFIED ELEMENTARY OR SEC21 ONDARY EDUCATION EXPENSES OF ELIGIBLE 

22 STUDENTS. 

23 (a) IN GENERAL.—Part III of subchapter B of chapter 

24 1 of the Internal Revenue Code of 1986 is amended by in25 serting before section 140 the following new section: 


ssavage on LAPJG3WLY3PROD with BILLS
17 

•HR 9462 RH

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

2 OR SECONDARY EDUCATION EXPENSES OF 

3 ELIGIBLE STUDENTS. 

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

5 income shall not include any amounts provided to any de6 pendent of such individual pursuant to a scholarship for 

7 qualified elementary or secondary education expenses of an 

8 eligible student which is provided by a scholarship granting 

9 organization. 

10 ‘‘(b) DEFINITIONS.—In this section, the terms ‘quali11 fied elementary or secondary education expense’, ‘eligible 

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

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

14 (b) CONFORMING AMENDMENT.—The table of sections 

15 for part III of subchapter B of chapter 1 of the Internal 

16 Revenue Code of 1986 is amended by inserting before the 

17 item relating to section 140 the following new item: 

‘‘Sec. 139J. Scholarships for qualified elementary or secondary education expenses 

of eligible students.’’. 

18 (c) EFFECTIVE DATE.—The amendments made by this 

19 section shall apply to amounts received after December 31, 

20 2024, in taxable years ending after such date. 

21 SEC. 4. ORGANIZATIONAL AND PARENTAL AUTONOMY. 

22 (a) PROHIBITION OF CONTROL OVER SCHOLARSHIP

23 ORGANIZATIONS.— 

24 (1) IN GENERAL.— 


ssavage on LAPJG3WLY3PROD with BILLS
18 

•HR 9462 RH

1 (A) TREATMENT.—A scholarship granting 

2 organization shall not, by virtue of participation 

3 under any provision of this Act or any amend4 ment made by this Act, be regarded as acting on 

5 behalf of any governmental entity. 

6 (B) NO GOVERNMENTAL CONTROL.—Nothing 

7 in this Act, or any amendment made by this Act, 

8 shall be construed to permit, allow, encourage, or 

9 authorize any Federal, State, or local govern10 ment entity, or officer or employee thereof, to 

11 mandate, direct, or control any aspect of any 

12 scholarship granting organization. 

13 (C) MAXIMUM FREEDOM.—To the extent 

14 permissible by law, this Act, and any amend15 ment made by this Act, shall be construed to 

16 allow scholarship granting organizations max17 imum freedom to provide for the needs of the 

18 participants without governmental control. 

19 (2) PROHIBITION OF CONTROL OVER NON-PUBLIC

20 SCHOOLS.— 

21 (A) NO GOVERNMENTAL CONTROL.—Nothing 

22 in this Act, or any amendment made by this Act, 

23 shall be construed to permit, allow, encourage, or 

24 authorize any Federal, State, or local govern25 ment entity, or officer or employee thereof, to 


ssavage on LAPJG3WLY3PROD with BILLS
19 

•HR 9462 RH

1 mandate, direct, or control any aspect of any 

2 private or religious elementary or secondary edu3 cation institution. 

4 (B) NO EXCLUSION OF PRIVATE OR RELI5 GIOUS SCHOOLS.—No Federal, State, or local 

6 government entity, or officer or employee thereof, 

7 shall impose or permit the imposition of any 

8 conditions or requirements that would exclude or 

9 operate to exclude educational expenses at pri10 vate or religious elementary and secondary edu11 cation institutions from being considered quali12 fied elementary or secondary education expenses. 

13 (C) NO EXCLUSION OF QUALIFIED EX14 PENSES DUE TO INSTITUTION’S RELIGIOUS

15 CHARACTER OR AFFILIATION.—No Federal, 

16 State, or local government entity, or officer or 

17 employee thereof, shall exclude, discriminate 

18 against, or otherwise disadvantage any elemen19 tary or secondary education institution with re20 spect to qualified elementary or secondary edu21 cation expenses at that institution based in 

22 whole or in part on the institution’s religious 

23 character or affiliation, including religiously 

24 based or mission-based policies or practices. 


ssavage on LAPJG3WLY3PROD with BILLS
20 

•HR 9462 RH

1 (3) PARENTAL RIGHTS TO USE SCHOLAR2 SHIPS.—No Federal, State, or local government enti3 ty, or officer or employee thereof, shall disfavor or dis4 courage the use of scholarships granted by partici5 pating scholarship granting organizations for quali6 fied elementary or secondary education expenses at 

7 private or nonprofit elementary and secondary edu8 cation institutions, including faith-based schools. 

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

10 action filed in any State or Federal court which chal11 lenges the constitutionality (under the constitution of 

12 such State or the Constitution of the United States) 

13 of any provision of this Act (or any amendment made 

14 by this Act), any parent of an eligible student who 

15 has received a scholarship from a scholarship grant16 ing organization shall have the right to intervene in 

17 support of the constitutionality of such provision or 

18 amendment. To avoid duplication of efforts and re19 duce the burdens placed on the parties to the action, 

20 the court in any such action may require interveners 

21 taking similar positions to file joint papers or to be 

22 represented by a single attorney at oral argument, 

23 provided that the court does not require such 

24 interveners to join any brief filed on behalf of any 

25 State which is a defendant in such action. 


ssavage on LAPJG3WLY3PROD with BILLS
21 

•HR 9462 RH

1 (b) DEFINITIONS.—For purposes of this section, the 

2 terms ‘‘eligible student’’, ‘‘scholarship granting organiza3 tion’’, and ‘‘qualified elementary or secondary education ex4 pense’’ shall have the same meanings given such terms 

5 under section 25F(c) of the Internal Revenue Code of 1986 

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


ssavage on LAPJG3WLY3PROD with BILLS
Union Calendar No. 600 

118TH CONGRESS 

2D SESSION H. R. 9462 

[Report No. 118–707, Part I] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

secondary students. cation scholarships to qualified elementary and tions to nonprofit organizations providing eduallow a credit against tax for charitable donaOCTOBER 4, 2024 

Reported from the Committee on Ways and Means with 

an amendment 

OCTOBER 4, 2024 

Committee on Education and the Workforce discharged; 

the State of the Union and ordered to be printed committed to the Committee of the Whole House on 


ssavage on LAPJG3WLY3PROD with BILLS