Adrian Smith (R-NE)
To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.
A Republican bill with 2 Republican cosponsors · See all 2 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill is named H.R. 10412 and was introduced in the House on September 16, 2026. It aims to amend the Internal Revenue Code of 1986. Specifically, the legislation removes the State opt-in requirement for the qualified elementary and secondary education scholarship credit. By doing this, the bill changes how the scholarship credit functions under federal tax law. Representative Smith of Nebraska introduced the bill along with co-sponsors Mr. Owens and Mr. Walberg. The text shows it was referred to the Committee on Ways and Means.
Yes· 3 of 10
- Scored +6
Does this make it easier to use public money at a school other than the local one?
Eliminating the State opt-in requirement for the qualified elementary and secondary education scholarship credit directly expands school choice options for families.
- Scored +5
Would students be better off under this?
Removing the state opt-in requirement for education scholarships directly increases options and funding pathways for students attending elementary and secondary schools.
- Scored +4
Would children be better off under this?
Expanding access to elementary and secondary education scholarships broadens educational opportunities for children.
The opposite
- Scored -5
Does this leave more decisions to the states?
The bill explicitly removes the State opt-in requirement, thereby reducing state-level authority and discretion regarding the education scholarship credit.
- Scored -2
Does this put more money into public schools?
Encouraging private elementary and secondary education scholarship credits may divert potential resources away from public school systems.
Who it would affect, and how
Potential Positive Impacts for People
- Removal of State Opt-In: Section 1 eliminates the State opt-in requirement found in section 25F(c)(5) of the Internal Revenue Code of 1986. This could be seen as positive for individuals because it removes a barrier regarding state participation for the qualified elementary and secondary education scholarship credit.
Potential Negative Impacts for People
- The provided text does not contain any specific details identifying potential negative consequences, burdens, or sections that would negatively impact individuals or groups of people in the United States.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would students be better off under this? — Removing the state opt-in requirement for education scholarships directly increases options and funding pathways for students attending elementary and secondary schools. Would children be better off under this? — Expanding access to elementary and secondary education scholarships broadens educational opportunities for children. Would middle-income households be better off under this? — Middle-class families gain easier access to educational scholarship credits for their children's elementary and secondary schooling. Would business owners be better off under this? — Business owners participating in scholarship programs benefit from the streamlined federal credit rules. Would people in middle age be better off under this? — Middle-aged parents gain greater access to elementary and secondary education scholarship credits through the removal of state opt-in barriers. Would people in their twenties and thirties be better off under this? — Families with young children benefit from expanded educational scholarship availability.
- Economy And Finance
- Does this cut taxes for small businesses? — The bill amends the Internal Revenue Code regarding education scholarship credits which may indirectly benefit small business owners participating in scholarship granting organizations. Is this likely to grow the economy? — Expanding access to education scholarships by removing state opt-in barriers could slightly boost educational investments and economic productivity. Does this make it easier to run a small business? — Removing the state opt-in requirement for scholarship credits eases administrative hurdles for organizations involved in educational support.
- Governance And Ideology
- Does this leave more decisions to the states? — The bill explicitly removes the State opt-in requirement, thereby reducing state-level authority and discretion regarding the education scholarship credit.
- Education And Technology
- Does this make it easier to use public money at a school other than the local one? — Eliminating the State opt-in requirement for the qualified elementary and secondary education scholarship credit directly expands school choice options for families. Does this put more money into public schools? — Encouraging private elementary and secondary education scholarship credits may divert potential resources away from public school systems.
- 9/16/2026
- Referred to the House Committee on Ways and Means.
- 2 Cosponsors added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Burgess OwensRepublican · Utah
Tim WalbergRepublican · Michigan