I 

118TH CONGRESS 

1ST SESSION H. R. 531 

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 

JANUARY 26, 2023 

Mr. SMITH of Nebraska (for himself, Mr. OWENS, Mr. KELLY of Pennsylvania, Ms. FOXX, Ms. STEFANIK, Mrs. MILLER-MEEKS, Mr. 

RESCHENTHALER, Mr. JORDAN, Mr. MCHENRY, Ms. MALLIOTAKIS, Mrs. 

STEEL, Mr. ALLEN, Mr. FLOOD, Mr. FRY, Mrs. HOUCHIN, Mr. 

LATURNER, Mr. LAWLER, Ms. LETLOW, Mr. LOUDERMILK, Ms. MACE, 

Mr. MEUSER, Mr. MOOLENAAR, Mr. RUTHERFORD, Ms. SALAZAR, Mr. 

WILSON of South Carolina, Mr. YAKYM, 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, 


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1 SECTION 1. SHORT TITLE. 

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

3 for Children Act’’. 

4 SEC. 2. TAX CREDIT FOR CONTRIBUTIONS TO SCHOLAR5 SHIP GRANTING ORGANIZATIONS. 

6 (a) CREDIT FOR INDIVIDUALS.— 

7 (1) IN GENERAL.—Subpart A of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code 

9 of 1986 is amended by inserting after section 25E 

10 the following new section: 

11 ‘‘SEC. 25F. QUALIFIED ELEMENTARY AND SECONDARY EDU12 CATION SCHOLARSHIPS. 

13 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in14 dividual, there shall be allowed as a credit against the tax 

15 imposed by this chapter for the taxable year an amount 

16 equal to the amount of qualified contributions made by 

17 the taxpayer during the taxable year. 

18 ‘‘(b) AMOUNT OF CREDIT.—The credit allowed under 

19 subsection (a) in any taxable year shall not exceed an 

20 amount equal to the greater of— 

21 ‘‘(1) 10 percent of the adjusted gross income of 

22 the taxpayer for the taxable year, or 

23 ‘‘(2) $5,000. 

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

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

26 student’ means an individual who— 


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

2 income which is not greater than 300 percent 

3 of the area median gross income (as such term 

4 is used in section 42), and 

5 ‘‘(B) is eligible to enroll in a public ele6 mentary or secondary school. 

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

8 ‘qualified contribution’ means a charitable contribu9 tion (as defined by section 170(c)) to a scholarship 

10 granting organization in the form of cash or market11 able securities. 

12 ‘‘(3) QUALIFIED ELEMENTARY OR SECONDARY

13 EDUCATION EXPENSE.—The term ‘qualified elemen14 tary or secondary education expense’ means— 

15 ‘‘(A) expenses which would be described in 

16 paragraph (3) of section 529(e) (relating to 

17 qualified higher education expenses) if such 

18 paragraph were applied— 

19 ‘‘(i) by substituting ‘elementary school 

20 or secondary school (as such terms are de21 fined in section 8101 of the Elementary 

22 and Secondary Education Act of 1965 (20 

23 U.S.C. 7801))’ for ‘eligible educational in24 stitution’ each place it appears, and 


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1 ‘‘(ii) by substituting ‘such school’ for 

2 ‘such institution’ each place it appears in 

3 subparagraph (B) thereof, and 

4 ‘‘(B) expenses for tutoring to address aca5 demic needs (including learning loss) in connec6 tion with enrollment or attendance at an ele7 mentary school or secondary school (as so de8 fined). 

9 ‘‘(4) SCHOLARSHIP GRANTING ORGANIZA10 TION.—The term ‘scholarship granting organization’ 

11 means any organization— 

12 ‘‘(A) which— 

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

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

15 and 

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

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

18 which are providing scholarships for qualified 

19 elementary or secondary education expenses of 

20 eligible students, 

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

22 qualified contributions with other amounts by 

23 maintaining one or more separate accounts ex24 clusively for qualified contributions, and 


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1 ‘‘(D)(i) which meets the requirements of 

2 subsection (d), or 

3 ‘‘(ii) which, pursuant to State law, was 

4 able, as of the date of the enactment of the 

5 Educational Choice for Children Act, to receive 

6 contributions that are eligible for a State tax 

7 credit if such contributions are used by the or8 ganization to provide scholarships to individual 

9 elementary and secondary students, including 

10 scholarships for attending private schools. 

11 ‘‘(d) REQUIREMENTS FOR SCHOLARSHIP GRANTING

12 ORGANIZATIONS.— 

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

14 requirements of this subsection if— 

15 ‘‘(A) such organization provides scholar16 ships to 2 or more students, provided that not 

17 all such students attend the same school, 

18 ‘‘(B) such organization does not provide 

19 scholarships for any expenses other than quali20 fied elementary or secondary education ex21 penses, 

22 ‘‘(C) such organization provides a scholar23 ship to eligible students with a priority for— 

24 ‘‘(i) students awarded a scholarship 

25 the previous school year, and 


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

2 any such students who have a sibling who 

3 was awarded a scholarship from such orga4 nization, 

5 ‘‘(D) such organization does not earmark 

6 or set aside contributions for scholarships on 

7 behalf of any particular student, 

8 ‘‘(E) such organization takes appropriate 

9 steps to verify the annual household income and 

10 family size of eligible students to whom it 

11 awards scholarships, and limits them to a mem12 ber of a household for which the income does 

13 not exceed the amount established under sub14 section (c)(1)(A), 

15 ‘‘(F) such organization— 

16 ‘‘(i) obtains from an independent cer17 tified public accountant annual financial 

18 and compliance audits, and 

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

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

21 Secretary may prescribe) that the audit de22 scribed in clause (i) has been completed, 

23 and 

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

25 organization has been convicted of a felony. 


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1 ‘‘(2) INDEPENDENT CERTIFIED PUBLIC AC2 COUNTANT.—For purposes of paragraph (1)(F), the 

3 term ‘independent certified public accountant’ 

4 means, with respect to an organization, a certified 

5 public accountant who is not a person described in 

6 section 465(b)(3)(A) with respect to such organiza7 tion or any employee of such organization. 

8 ‘‘(3) PROHIBITION ON SELF-DEALING.— 

9 ‘‘(A) IN GENERAL.—A scholarship grant10 ing organization may not award a scholarship 

11 to any disqualified person. 

12 ‘‘(B) DISQUALIFIED PERSON.—For pur13 poses of this paragraph, a disqualified person 

14 shall be determined pursuant to rules similar to 

15 the rules of section 4946. 

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

17 contribution for which a credit is allowed under this sec18 tion shall not be taken into account as a charitable con19 tribution for purposes of section 170. 

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

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

22 under subsection (a) for any taxable year exceeds 

23 the limitation imposed by section 26(a) for such tax24 able year reduced by the sum of the credits allowable 

25 under this subpart (other than this section, section 


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1 23, and section 25D), such excess shall be carried to 

2 the succeeding taxable year and added to the credit 

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

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

5 forward under this subsection to any taxable year 

6 following the fifth taxable year after the taxable year 

7 in which the credit arose. For purposes of the pre8 ceding sentence, credits shall be treated as used on 

9 a first-in first-out basis. 

10 ‘‘(g) APPLICATION OF VOLUME CAP.—A qualified 

11 contribution shall be taken into account under this section 

12 only if such contribution is not in excess of the volume 

13 cap established under section 3 of the Educational Choice 

14 for Children Act.’’. 

15 (2) CLERICAL AMENDMENT.—The table of sec16 tions for subpart A of part IV of subchapter A of 

17 chapter 1 of such Code is amended by inserting 

18 after the item relating to section 25E the following 

19 new item: 

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

20 (b) CREDIT FOR CORPORATIONS.— 

21 (1) IN GENERAL.—Subpart D of part IV of 

22 subchapter A of chapter 1 of such Code is amended 

23 by adding after section 45Z the following: 


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1 ‘‘SEC. 45AA. CONTRIBUTIONS TO SCHOLARSHIP GRANTING 

2 ORGANIZATIONS. 

3 ‘‘(a) GENERAL RULE.—For purposes of section 38, 

4 in the case of a corporation, the education scholarship 

5 credit determined under this section for the taxable year 

6 is the aggregate amount of qualified contributions for the 

7 taxable year. 

8 ‘‘(b) AMOUNT OF CREDIT.—The credit allowed under 

9 subsection (a) for any taxable year shall not exceed 5 per10 cent of the taxable income (as defined in section 

11 170(b)(2)(D)) of the corporation for such taxable year. 

12 ‘‘(c) QUALIFIED CONTRIBUTIONS.—For purposes of 

13 this section, the term ‘qualified contribution’ has the 

14 meaning given such term under section 25F. 

15 ‘‘(d) DENIAL OF DOUBLE BENEFIT.—No deduction 

16 shall be allowed under any provision of this chapter for 

17 any expense for which a credit is allowed under this sec18 tion. 

19 ‘‘(e) APPLICATION OF VOLUME CAP.—A qualified 

20 contribution shall be taken into account under this section 

21 only if such contribution is not in excess of the volume 

22 cap established under section 3 of the Educational Choice 

23 for Children Act.’’. 

24 (2) CONFORMING AMENDMENTS.—Section 

25 38(b) of such Code is amended by striking ‘‘plus’’ at 

26 the end of paragraph (39), by striking the period 


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1 and inserting ‘‘, plus’’ at the end of paragraph (40), 

2 and by adding at the end the following new para3 graph: 

4 ‘‘(41) the education scholarship credit deter5 mined under section 45AA(a).’’. 

6 (3) CLERICAL AMENDMENT.—The table of sec7 tions for subpart D of part IV of subchapter A of 

8 chapter 1 of such Code is amended by adding at the 

9 end the following new item: 

‘‘Sec. 45AA. Contributions to scholarship granting organizations.’’. 

10 (c) FAILURE OF SCHOLARSHIP GRANTING ORGANI11 ZATIONS TO MAKE DISTRIBUTIONS.— 

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

13 amended by adding at the end the following new 

14 subchapter: 

15 ‘‘Subchapter I—Scholarship Granting 

16 Organizations 

‘‘Sec. 4969. Failure to distribute receipts. 

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

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

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

20 has been determined by the Secretary to have failed to 

21 satisfy the requirement under subsection (b) for any tax22 able year, any contribution made to such organization dur23 ing the first taxable year beginning after the date of such 

24 determination shall not be treated as a qualified contribuVerDate Sep 11 2014 20:38 Feb 08, 2023 Jkt 039200 PO 00000 Frm 00010 Fmt 6652 Sfmt 6201 E:\BILLS\H531.IH H531

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1 tion (as defined in section 25F(c)(2)) for purposes of sec2 tions 25F and 45AA. 

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

4 this subsection is that the amount of receipts of the schol5 arship granting organization for the taxable year which 

6 are distributed before the distribution deadline with re7 spect to such receipts shall not be less than the required 

8 distribution amount with respect to such taxable year. 

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

10 ‘‘(1) REQUIRED DISTRIBUTION AMOUNT.— 

11 ‘‘(A) IN GENERAL.—The required distribu12 tion amount with respect to a taxable year is 

13 the amount equal to 100 percent of the total re14 ceipts of the scholarship granting organization 

15 for such taxable year— 

16 ‘‘(i) reduced by the sum of such re17 ceipts that are retained for reasonable ad18 ministrative expenses for the taxable year 

19 or are carried to the succeeding taxable 

20 year under subparagraph (C), and 

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

22 carryover under subparagraph (C) from 

23 the preceding taxable year. 

24 ‘‘(B) SAFE HARBOR FOR REASONABLE AD25 MINISTRATIVE EXPENSES.—For purposes of 


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

2 receipts of a scholarship granting organization 

3 for a taxable year which are used for adminis4 trative purposes is equal to or less than 10 per5 cent, such expenses shall be deemed to be rea6 sonable for purposes of such subparagraph. 

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

8 amount of the total receipts of a scholarship 

9 granting organization with respect to any tax10 able year, an amount not greater than 15 per11 cent of such amount may, at the election of 

12 such organization, be carried to the succeeding 

13 taxable year. 

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

15 includes amounts which are formally committed but 

16 not distributed. A formal commitment described in 

17 the preceding sentence may include contributions set 

18 aside for eligible students for more than one year. 

19 ‘‘(3) DISTRIBUTION DEADLINE.—The distribu20 tion deadline with respect to receipts for a taxable 

21 year is the first day of the third taxable year fol22 lowing the taxable year in which such receipts are 

23 received by the scholarship granting organization.’’. 


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1 (2) CLERICAL AMENDMENT.—The table of sub2 chapters for chapter 42 of such Code is amended by 

3 adding at the end the following new item: 

‘‘SUBCHAPTER I. SCHOLARSHIP GRANTING ORGANIZATIONS’’. 

4 SEC. 3. VOLUME CAP. 

5 (a) IN GENERAL.—For purposes of sections 25F(g) 

6 and 45AA(e) of the Internal Revenue Code of 1986 (as 

7 added by this Act), the volume cap applicable with respect 

8 to both such sections (in the aggregate) shall be 

9 $10,000,000,000 for calendar year 2024 and each subse10 quent year thereafter. Such amount shall be allocated by 

11 the Secretary of the Treasury (or the Secretary’s delegate) 

12 as provided in subsection (b), except that— 

13 (1) 10 percent of such amount shall be divided 

14 evenly among the States, and shall be available with 

15 respect to individuals residing in, and corporations 

16 created or organized in, such States, and 

17 (2) the amount of any allotment to a State 

18 under paragraph (1) for any calendar year which is 

19 not claimed by taxpayers described in such para20 graph during such calendar year shall be added to 

21 the allotment provided to such State under such 

22 paragraph for the subsequent calendar year. 

23 (b) FIRST-COME, FIRST-SERVE.—For purposes of 

24 applying the volume cap under this section, such volume 

25 cap shall be applied based on a first-come, first-serve 


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1 basis, as determined based on the date on which the tax2 payer made the qualified contribution. 

3 (c) REAL-TIME INFORMATION.—For purposes of this 

4 section, the Secretary of the Treasury (or the Secretary’s 

5 delegate) shall develop a system to track the amount of 

6 qualified contributions made during the calendar year for 

7 which a credit may be claimed under section 25F or 45AA 

8 of the Internal Revenue Code of 1986, with such informa9 tion to be updated in real time. 

10 (d) ANNUAL INCREASES.— 

11 (1) IN GENERAL.—In the case of the calendar 

12 year after a high use calendar year, the dollar 

13 amount otherwise in effect under subsection (a) for 

14 such calendar year shall be equal to 105 percent of 

15 the dollar amount in effect for such high use cal16 endar year. 

17 (2) HIGH USE CALENDAR YEAR.—For purposes 

18 of this subsection, the term ‘‘high use calendar 

19 year’’ means any calendar year for which 90 percent 

20 or more of the volume cap in effect for such cal21 endar year under subsection (a) is allocated to tax22 payers. 

23 (3) PREVENTION OF DECREASES IN ANNUAL

24 VOLUME CAP.—The volume cap in effect under sub25 section (a) for any calendar year shall not be less 


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1 than the volume cap in effect under such subsection 

2 for the preceding calendar year. 

3 (4) PUBLICATION OF ANNUAL VOLUME CAP.— 

4 The Secretary of the Treasury (or the Secretary’s 

5 delegate) shall make publicly available the dollar 

6 amount of the volume cap in effect under subsection 

7 (a) for each calendar year. 

8 (e) STATES.—For purposes of this section, the term 

9 ‘‘State’’ includes the District of Columbia. 

10 SEC. 4. EXEMPTION FROM GROSS INCOME FOR SCHOLAR11 SHIPS FOR QUALIFIED ELEMENTARY OR SEC12 ONDARY EDUCATION EXPENSES OF ELIGIBLE 

13 STUDENTS. 

14 (a) IN GENERAL.—Part III of subchapter B of chap15 ter 1 of the Internal Revenue Code of 1986 is amended 

16 by inserting before section 140 the following new section: 

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

18 OR SECONDARY EDUCATION EXPENSES OF 

19 ELIGIBLE STUDENTS. 

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

21 gross income shall not include any amounts provided to 

22 any dependent of such individual pursuant to a scholar23 ship for qualified elementary or secondary education ex24 penses of an eligible student which is provided by a schol25 arship granting organization. 


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1 ‘‘(b) DEFINITIONS.—In this section, the terms ‘quali2 fied elementary or secondary education expense’, ‘eligible 

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

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

5 (b) CONFORMING AMENDMENT.—The table of sec6 tions for part III of subchapter B of chapter 1 of the In7 ternal Revenue Code of 1986 is amended by inserting be8 fore the item relating to section 140 the following new 

9 item: 

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

10 SEC. 5. ORGANIZATIONAL AND PARENTAL AUTONOMY. 

11 (a) PROHIBITION OF CONTROL OVER SCHOLARSHIP

12 ORGANIZATIONS.— 

13 (1) IN GENERAL.— 

14 (A) TREATMENT.—A scholarship granting 

15 organization shall not, by virtue of participation 

16 under any provision of this Act or any amend17 ment made by this Act, be regarded as acting 

18 on behalf of any governmental entity. 

19 (B) NO GOVERNMENTAL CONTROL.—Noth20 ing in this Act, or any amendment made by this 

21 Act, shall be construed to permit, allow, encour22 age, or authorize any Federal, State, or local 

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1 of, to mandate, direct, or control any aspect of 

2 any scholarship granting organization. 

3 (C) MAXIMUM FREEDOM.—To the extent 

4 permissible by law, this Act, and any amend5 ment made by this Act, shall be construed to 

6 allow scholarship granting organizations max7 imum freedom to provide for the needs of the 

8 participants without governmental control. 

9 (2) PROHIBITION OF CONTROL OVER NON-PUB10 LIC SCHOOLS.— 

11 (A) NO GOVERNMENTAL CONTROL.—Noth12 ing in this Act, or any amendment made by this 

13 Act, shall be construed to permit, allow, encour14 age, or authorize any Federal, State, or local 

15 government entity, or officer or employee there16 of, to mandate, direct, or control any aspect of 

17 any private or religious elementary or secondary 

18 education institution. 

19 (B) NO EXCLUSION OF PRIVATE OR RELI20 GIOUS SCHOOLS.—No Federal, State, or local 

21 government entity, or officer or employee there22 of, shall impose or permit the imposition of any 

23 conditions or requirements that would exclude 

24 or operate to exclude educational expenses at 

25 private or religious elementary and secondary 


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1 education institutions from being considered 

2 qualified elementary or secondary education ex3 penses. 

4 (C) NO EXCLUSION OF QUALIFIED EX5 PENSES DUE TO INSTITUTION’S RELIGIOUS

6 CHARACTER OR AFFILIATION.—No Federal, 

7 State, or local government entity, or officer or 

8 employee thereof, shall exclude, discriminate 

9 against, or otherwise disadvantage any elemen10 tary or secondary education institution with re11 spect to qualified elementary or secondary edu12 cation expenses at that institution based in 

13 whole or in part on the institution’s religious 

14 character or affiliation, including religiously 

15 based or mission-based policies or practices. 

16 (3) PARENTAL RIGHTS TO USE SCHOLAR17 SHIPS.—No Federal, State, or local government en18 tity, or officer or employee thereof, shall disfavor or 

19 discourage the use of scholarships granted by par20 ticipating scholarship granting organizations for 

21 qualified elementary or secondary education ex22 penses at private or nonprofit elementary and sec23 ondary education institutions, including faith-based 

24 schools. 


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

2 action filed in any State or Federal court which 

3 challenges the constitutionality (under the constitu4 tion of such State or the Constitution of the United 

5 States) of any provision of this Act (or any amend6 ment made by this Act), any parent of an eligible 

7 student who has received a scholarship from a schol8 arship granting organization shall have the right to 

9 intervene in support of the constitutionality of such 

10 provision or amendment. To avoid duplication of ef11 forts and reduce the burdens placed on the parties 

12 to the action, the court in any such action may re13 quire interveners taking similar positions to file joint 

14 papers or to be represented by a single attorney at 

15 oral argument, provided that the court does not re16 quire such interveners to join any brief filed on be17 half of any State which is a defendant in such ac18 tion. 

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

20 terms ‘‘eligible student’’, ‘‘scholarship granting organiza21 tion’’, and ‘‘qualified elementary or secondary education 

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

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

24 1986 (as added by section 2(a) of this Act). 


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1 SEC. 6. EFFECTIVE DATE. 

2 The amendments made by this Act shall apply to tax3 able years beginning after December 31, 2023. 

Æ 


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