Adrian Smith (R-NE)

To amend the Internal Revenue Code of 1986 to increase the qualified elementary and secondary education scholarships credit limit for married taxpayers filing a joint return.

H.R. 10413 · House bill Taxation

A Republican bill with 3 Republican cosponsors · See all 3 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

  1. Introduced
  2. In Committee

What this bill would do

This bill is known as H.R. 10413 and was introduced in the House on September 16, 2026. It aims to change the Internal Revenue Code of 1986. Specifically, it focuses on increasing the tax credit limit for qualified elementary and secondary education scholarships. The change applies directly to married taxpayers who file a joint return. Under the bill, the credit limit for joint returns is increased to 200 percent of the standard amount. This new rule will apply to taxable years that begin after December 31, 2025.