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 edu-
cation 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) intro-
duced 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 juris-
diction 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] 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6652
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
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 quali-
fied elementary and secondary students. 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6652
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Educational Choice for 
Children Act of 2024’’. 
SEC. 2. TAX CREDIT FOR CONTRIBUTIONS OF INDIVIDUALS 
TO 
SCHOLARSHIP 
GRANTING 
ORGANIZA-
TIONS. 
(a) ALLOWANCE OF CREDIT.— 
(1) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code 
of 1986 is amended by inserting after section 25E the 
following new section: 
‘‘SEC. 25F. QUALIFIED ELEMENTARY AND SECONDARY EDU-
CATION SCHOLARSHIPS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an indi-
vidual, there shall be allowed as a credit against the tax 
imposed by this chapter for the taxable year an amount 
equal to the aggregate amount of qualified contributions 
made by the taxpayer during the taxable year. 
‘‘(b) LIMITATIONS.— 
‘‘(1) IN
GENERAL.—The credit allowed under 
subsection (a) to any taxpayer for any taxable year 
shall not exceed an amount equal to the greater of— 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(A) 10 percent of the adjusted gross income 
of the taxpayer for the taxable year, or 
‘‘(B) $5,000. 
‘‘(2) ALLOCATION OF VOLUME CAP.—The credit 
allowed under subsection (a) to any taxpayer for any 
taxable year shall not exceed the amount of the vol-
ume cap allocated by the Secretary to such taxpayer 
under subsection (g) with respect to qualified con-
tributions made by the taxpayer during the taxable 
year. 
‘‘(3) REDUCTION BASED ON STATE CREDIT.—The 
amount allowed as a credit under subsection (a) for 
a taxable year shall be reduced by the amount allowed 
as a credit on any State tax return of the taxpayer 
for qualified contributions made by the taxpayer dur-
ing the taxable year. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) ELIGIBLE
STUDENT.—The term ‘eligible 
student’ means an individual who— 
‘‘(A) is a member of a household with an 
income which is not greater than 300 percent of 
the area median gross income (as such term is 
used in section 42), and 
‘‘(B) is eligible to enroll in a public elemen-
tary or secondary school. 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(2) 
QUALIFIED
CONTRIBUTION.—The 
term 
‘qualified contribution’ means a charitable contribu-
tion (as defined by section 170(c)) to a scholarship 
granting organization in the form of cash or market-
able securities. 
‘‘(3) QUALIFIED
ELEMENTARY
OR
SECONDARY 
EDUCATION EXPENSE.—The term ‘qualified elemen-
tary or secondary education expense’ means the fol-
lowing expenses in connection with enrollment or at-
tendance at, or for students enrolled at or attending, 
an elementary or secondary public, private, or reli-
gious school: 
‘‘(A) Tuition. 
‘‘(B) Curriculum and curricular materials. 
‘‘(C) Books or other instructional materials. 
‘‘(D) Online educational materials. 
‘‘(E) Tuition for tutoring or educational 
classes outside of the home, including at a tutor-
ing facility, but only if the tutor or instructor is 
not related to the student and— 
‘‘(i) is licensed as a teacher in any 
State, 
‘‘(ii) has taught at an eligible edu-
cational institution, or 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(iii) is a subject matter expert in the 
relevant subject. 
‘‘(F) Fees for a nationally standardized 
norm-referenced achievement test, an advanced 
placement examination, or any examinations re-
lated to college or university admission. 
‘‘(G) Fees for dual enrollment in an institu-
tion of higher education. 
‘‘(H) Educational therapies for students 
with disabilities provided by a licensed or ac-
credited practitioner or provider, including occu-
pational, behavioral, physical, and speech-lan-
guage therapies. 
Such term shall include expenses for the purposes de-
scribed in subparagraphs (A) through (H) in connec-
tion with a homeschool (whether treated as a 
homeschool or a private school for purposes of appli-
cable State law). 
‘‘(4) SCHOLARSHIP GRANTING ORGANIZATION.— 
The term ‘scholarship granting organization’ means 
any organization— 
‘‘(A) which— 
‘‘(i) is described in section 501(c)(3) 
and exempt from tax under section 501(a), 
and 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(ii) is not a private foundation, 
‘‘(B) substantially all of the activities of 
which are providing scholarships for qualified el-
ementary or secondary education expenses of eli-
gible students, 
‘‘(C) which prevents the co-mingling of 
qualified contributions with other amounts by 
maintaining one or more separate accounts ex-
clusively for qualified contributions, and 
‘‘(D) which either— 
‘‘(i) meets the requirements of sub-
section (d), or 
‘‘(ii) pursuant to State law, was able 
(as of the date of the enactment of this sec-
tion) to receive contributions that are eligi-
ble for a State tax credit if such contribu-
tions are used by the organization to pro-
vide scholarships to individual elementary 
and secondary students, including scholar-
ships for attending private schools. 
‘‘(d) REQUIREMENTS FOR SCHOLARSHIP GRANTING 
ORGANIZATIONS.— 
‘‘(1) IN GENERAL.—An organization meets the 
requirements of this subsection if— 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(A) such organization provides scholar-
ships to 2 or more students, provided that not all 
such students attend the same school, 
‘‘(B) such organization does not provide 
scholarships for any expenses other than quali-
fied elementary or secondary education expenses, 
‘‘(C) such organization provides a scholar-
ship to eligible students with a priority for— 
‘‘(i) students awarded a scholarship the 
previous school year, and 
‘‘(ii) after application of clause (i), 
any such students who have a sibling who 
was awarded a scholarship from such orga-
nization, 
‘‘(D) such organization does not earmark or 
set aside contributions for scholarships on behalf 
of any particular student, 
‘‘(E) such organization takes appropriate 
steps to verify the annual household income and 
family size of eligible students to whom it 
awards scholarships, and limits them to a mem-
ber of a household for which the income does not 
exceed the amount established under subsection 
(c)(1)(A), 
‘‘(F) such organization— 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(i) obtains from an independent cer-
tified public accountant annual financial 
and compliance audits, and 
‘‘(ii) certifies to the Secretary (at such 
time, and in such form and manner, as the 
Secretary may prescribe) that the audit de-
scribed in clause (i) has been completed, 
and 
‘‘(G) no officer or board member of such or-
ganization has been convicted of a felony. 
‘‘(2) INCOME
VERIFICATION.—For purposes of 
paragraph (1)(E), review of all of the following (as 
applicable) shall be treated as satisfying the require-
ment to take appropriate steps to verify annual 
household income: 
‘‘(A) Federal and State income tax returns 
or tax return transcripts with applicable sched-
ules for the taxable year prior to application. 
‘‘(B) Income reporting statements for tax 
purposes or wage and income transcripts from 
the Internal Revenue Service. 
‘‘(C) Notarized income verification letter 
from employers. 
‘‘(D) Unemployment or workers compensa-
tion statements. 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(E) Budget letters regarding public assist-
ance payments and Supplemental Nutrition As-
sistance Program (SNAP) payments including a 
list of household members. 
‘‘(3) INDEPENDENT CERTIFIED PUBLIC ACCOUNT-
ANT.—For purposes of paragraph (1)(F), the term 
‘independent certified public accountant’ means, with 
respect to an organization, a certified public account-
ant who is not a person described in section 
465(b)(3)(A) with respect to such organization or any 
employee of such organization. 
‘‘(4) PROHIBITION ON SELF-DEALING.— 
‘‘(A) IN GENERAL.—A scholarship granting 
organization may not award a scholarship to 
any disqualified person. 
‘‘(B) DISQUALIFIED PERSON.—For purposes 
of this paragraph, a disqualified person shall be 
determined pursuant to rules similar to the rules 
of section 4946. 
‘‘(e) DENIAL OF DOUBLE BENEFIT.—Any qualified 
contribution for which a credit is allowed under this section 
shall not be taken into account as a charitable contribution 
for purposes of section 170. 
‘‘(f) CARRYFORWARD OF UNUSED CREDIT.— 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(2) FIRST-COME, FIRST-SERVE.—For purposes 
of applying the volume cap under this section, such 
volume cap for any calendar year shall be allocated 
by the Secretary on a first-come, first-serve basis, as 
determined based on the time (during such calendar 
year) at which the taxpayer made the qualified con-
tribution with respect to which the allocation is made. 
The Secretary shall not make any allocation of vol-
ume cap for any calendar year after December 31 of 
such calendar year. 
‘‘(3) REAL-TIME INFORMATION.—For purposes of 
this section, the Secretary shall develop a system to 
track the amount of qualified contributions made dur-
ing the calendar year for which a credit may be 
claimed under this section, with such information to 
be updated in real time. 
‘‘(4) ANNUAL INCREASES.— 
‘‘(A) IN GENERAL.—In the case of the cal-
endar year after a high use calendar year, the 
dollar amount otherwise in effect under sub-
section (a) for such calendar year shall be equal 
to 105 percent of the dollar amount in effect for 
such high use calendar year. 
‘‘(B) HIGH
USE
CALENDAR
YEAR.—For 
purposes of this subsection, the term ‘high use 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
calendar year’ means any calendar year for 
which 90 percent or more of the volume cap in 
effect for such calendar year under subsection (a) 
is allocated to taxpayers. 
‘‘(C) PREVENTION
OF
DECREASES
IN
AN-
NUAL VOLUME CAP.—The volume cap in effect 
under subsection (a) for any calendar year shall 
not be less than the volume cap in effect under 
such subsection for the preceding calendar year. 
‘‘(D) PUBLICATION
OF
ANNUAL
VOLUME 
CAP.—The Secretary shall make publicly avail-
able the dollar amount of the volume cap in ef-
fect under subsection (a) for each calendar year. 
‘‘(5) STATES.—For purposes of this subsection, 
the term ‘State’ includes the District of Columbia.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 25(e)(1)(C) of such Code is 
amended by striking ‘‘and 25D’’ and inserting 
‘‘25D, and 25F’’. 
(B) The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such 
Code is amended by inserting after the item re-
lating to section 25E the following new item: 
‘‘Sec. 25F. Qualified elementary and secondary education scholarships.’’. 
(b) FAILURE OF SCHOLARSHIP GRANTING ORGANIZA-
TIONS TO MAKE DISTRIBUTIONS.— 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00013
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
(1) IN GENERAL.—Chapter 42 of such Code is 
amended by adding at the end the following new sub-
chapter: 
‘‘Subchapter I—Scholarship Granting 
Organizations 
‘‘Sec. 4969. Failure to distribute receipts. 
‘‘SEC. 4969. FAILURE TO DISTRIBUTE RECEIPTS. 
‘‘(a) IN GENERAL.—In the case of any scholarship 
granting organization (as defined in section 25F) which has 
been determined by the Secretary to have failed to satisfy 
the requirement under subsection (b) for any taxable year, 
any contribution made to such organization during the first 
taxable year beginning after the date of such determination 
shall not be treated as a qualified contribution (as defined 
in section 25F(c)(2)) for purposes of section 25F. 
‘‘(b) REQUIREMENT.—The requirement described in 
this subsection is that the amount of receipts of the scholar-
ship granting organization for the taxable year which are 
distributed before the distribution deadline with respect to 
such receipts shall not be less than the required distribution 
amount with respect to such taxable year. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) REQUIRED DISTRIBUTION AMOUNT.— 
‘‘(A) IN GENERAL.—The required distribu-
tion amount with respect to a taxable year is the 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00014
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
amount equal to 100 percent of the total receipts 
of the scholarship granting organization for such 
taxable year— 
‘‘(i) reduced by the sum of such re-
ceipts that are retained for reasonable ad-
ministrative expenses for the taxable year or 
are carried to the succeeding taxable year 
under subparagraph (C), and 
‘‘(ii) increased by the amount of the 
carryover under subparagraph (C) from the 
preceding taxable year. 
‘‘(B) SAFE HARBOR FOR REASONABLE AD-
MINISTRATIVE EXPENSES.—For purposes of sub-
paragraph (A)(i), if the percentage of total re-
ceipts of a scholarship granting organization for 
a taxable year which are used for administrative 
purposes is equal to or less than 10 percent, such 
expenses shall be deemed to be reasonable for 
purposes of such subparagraph. 
‘‘(C) CARRYOVER.—With respect to the 
amount of the total receipts of a scholarship 
granting organization with respect to any tax-
able year, an amount not greater than 15 per-
cent of such amount may, at the election of such 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00015
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
organization, be carried to the succeeding taxable 
year. 
‘‘(2) DISTRIBUTIONS.—The term ‘distribution’ 
includes amounts which are formally committed but 
not distributed. A formal commitment described in 
the preceding sentence may include contributions set 
aside for eligible students for more than one year. 
‘‘(3) DISTRIBUTION
DEADLINE.—The distribu-
tion deadline with respect to receipts for a taxable 
year is the first day of the third taxable year fol-
lowing the taxable year in which such receipts are re-
ceived by the scholarship granting organization.’’. 
(2) CLERICAL AMENDMENT.—The table of sub-
chapters for chapter 42 of such Code is amended by 
adding at the end the following new item: 
‘‘SUBCHAPTER I. SCHOLARSHIP GRANTING ORGANIZATIONS’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years ending after December 
31, 2024. 
SEC. 3. EXEMPTION FROM GROSS INCOME FOR SCHOLAR-
SHIPS FOR QUALIFIED ELEMENTARY OR SEC-
ONDARY EDUCATION EXPENSES OF ELIGIBLE 
STUDENTS. 
(a) IN GENERAL.—Part III of subchapter B of chapter 
1 of the Internal Revenue Code of 1986 is amended by in-
serting before section 140 the following new section: 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00016
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
‘‘SEC. 139J. SCHOLARSHIPS FOR QUALIFIED ELEMENTARY 
OR SECONDARY EDUCATION EXPENSES OF 
ELIGIBLE STUDENTS. 
‘‘(a) IN GENERAL.—In the case of an individual, gross 
income shall not include any amounts provided to any de-
pendent of such individual pursuant to a scholarship for 
qualified elementary or secondary education expenses of an 
eligible student which is provided by a scholarship granting 
organization. 
‘‘(b) DEFINITIONS.—In this section, the terms ‘quali-
fied elementary or secondary education expense’, ‘eligible 
student’, and ‘scholarship granting organization’ have the 
same meaning given such terms under section 25F(c).’’. 
(b) CONFORMING AMENDMENT.—The table of sections 
for part III of subchapter B of chapter 1 of the Internal 
Revenue Code of 1986 is amended by inserting before the 
item relating to section 140 the following new item: 
‘‘Sec. 139J. Scholarships for qualified elementary or secondary education expenses 
of eligible students.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to amounts received after December 31, 
2024, in taxable years ending after such date. 
SEC. 4. ORGANIZATIONAL AND PARENTAL AUTONOMY. 
(a) PROHIBITION OF CONTROL OVER SCHOLARSHIP 
ORGANIZATIONS.— 
(1) IN GENERAL.— 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00017
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
mandate, direct, or control any aspect of any 
private or religious elementary or secondary edu-
cation institution. 
(B) NO EXCLUSION OF PRIVATE OR RELI-
GIOUS
SCHOOLS.—No Federal, State, or local 
government entity, or officer or employee thereof, 
shall impose or permit the imposition of any 
conditions or requirements that would exclude or 
operate to exclude educational expenses at pri-
vate or religious elementary and secondary edu-
cation institutions from being considered quali-
fied elementary or secondary education expenses. 
(C) NO
EXCLUSION
OF
QUALIFIED
EX-
PENSES
DUE
TO
INSTITUTION’S
RELIGIOUS 
CHARACTER
OR
AFFILIATION.—No 
Federal, 
State, or local government entity, or officer or 
employee thereof, shall exclude, discriminate 
against, or otherwise disadvantage any elemen-
tary or secondary education institution with re-
spect to qualified elementary or secondary edu-
cation expenses at that institution based in 
whole or in part on the institution’s religious 
character or affiliation, including religiously 
based or mission-based policies or practices. 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00019
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
(3) PARENTAL
RIGHTS
TO
USE
SCHOLAR-
SHIPS.—No Federal, State, or local government enti-
ty, or officer or employee thereof, shall disfavor or dis-
courage the use of scholarships granted by partici-
pating scholarship granting organizations for quali-
fied elementary or secondary education expenses at 
private or nonprofit elementary and secondary edu-
cation institutions, including faith-based schools. 
(4) PARENTAL RIGHT TO INTERVENE.—In any 
action filed in any State or Federal court which chal-
lenges the constitutionality (under the constitution of 
such State or the Constitution of the United States) 
of any provision of this Act (or any amendment made 
by this Act), any parent of an eligible student who 
has received a scholarship from a scholarship grant-
ing organization shall have the right to intervene in 
support of the constitutionality of such provision or 
amendment. To avoid duplication of efforts and re-
duce the burdens placed on the parties to the action, 
the court in any such action may require interveners 
taking similar positions to file joint papers or to be 
represented by a single attorney at oral argument, 
provided that the court does not require such 
interveners to join any brief filed on behalf of any 
State which is a defendant in such action. 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00020
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS
(b) DEFINITIONS.—For purposes of this section, the 
terms ‘‘eligible student’’, ‘‘scholarship granting organiza-
tion’’, and ‘‘qualified elementary or secondary education ex-
pense’’ shall have the same meanings given such terms 
under section 25F(c) of the Internal Revenue Code of 1986 
(as added by section 2(a) of this Act). 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00021
Fmt 6652
Sfmt 6203
E:\BILLS\H9462.RH
H9462
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 
allow a credit against tax for charitable dona-
tions to nonprofit organizations providing edu-
cation scholarships to qualified elementary and 
secondary students. 
OCTOBER 4, 2024 
Reported from the Committee on Ways and Means with 
an amendment 
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 
VerDate Sep 11 2014 
21:55 Oct 04, 2024
Jkt 059200
PO 00000
Frm 00022
Fmt 6651
Sfmt 6651
E:\BILLS\H9462.RH
H9462
ssavage on LAPJG3WLY3PROD with BILLS