A Republican bill with 3 Republican cosponsors · See all 3 cosponsors
Last activity — Committee on Health, Education, Labor, and Pensions. Hearings held.
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
The High-Quality Charter Schools Act aims to amend the Internal Revenue Code of 1986. It introduces a tax credit for individuals who make qualified charitable contributions to certain charter school organizations. These contributions are intended for the creation or expansion of charter schools. The credit allows taxpayers to claim 75 percent of their qualified contributions, subject to specific limits. The bill also establishes rules regarding how organizations must spend these funds and sets a national volume cap for the credits.
Yes· 3 of 10
- Scored +7
Does this make it easier to use public money at a school other than the local one?
By promoting charter school expansion through tax credits, the bill increases school choice options.
- Scored +5
Would high-income households be better off under this?
The tax credit is highly beneficial for those with higher adjusted gross incomes capable of large donations.
- Scored +5
Would people with substantial wealth be better off under this?
The credit provides a significant tax incentive for large charitable contributions.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Relief for Donors: Individuals who are citizens or residents of the United States can receive a tax credit equal to 50 percent of their qualified contributions for the creation or expansion of charter schools (Section 25F(a)).
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Support for High-Performing Schools: The bill provides a pathway for charter management organizations or schools that are in the highest 10 percent for student performance in their State to become eligible organizations (Section 25F(c)(2)(A)(ii)).
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Increased School Opportunities: The credit is specifically intended for the creation or expansion of charter schools (Section 25F(c)(3)).
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Freedom of Operation: The act is construed to allow eligible charter school organizations maximum freedom to provide for student needs without governmental control (Section 5(a)(2)).
Potential Negative Impacts for People
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Contribution Limits: The tax credit is capped at either 10 percent of the taxpayer's adjusted gross income or $5,000, whichever is greater (Section 25F(b)).
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Restrictions on Deductions: Individuals cannot take a charitable contribution deduction under section 170 for any contribution that is used to claim this tax credit (Section 25F(d)).
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Credit Expiration: If a taxpayer has unused credits, they can only be carried forward for up to five years (Section 25F(e)(2)).
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Program Caps: There is a nationwide volume cap of $5,000,000,000 for these tax credits, and credits are distributed on a first-come, first-serve basis (Section 4(a) and 4(b)).
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Organizational Penalties: If an eligible charter school organization fails to meet the required expenditure amount—which involves spending the contributions before a specific deadline—future contributions to that organization may no longer be treated as qualified contributions (Section 4969(a) and (b)).
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 billionaires be better off under this? — The bill provides a mechanism for highly wealthy individuals to direct funds toward education with tax benefits. Would high-income households be better off under this? — The tax credit is highly beneficial for those with higher adjusted gross incomes capable of large donations. Would people with substantial wealth be better off under this? — The credit provides a significant tax incentive for large charitable contributions. Would students be better off under this? — The bill facilitates the expansion of high-performing charter school options for students. Would the very wealthiest people be better off under this? — The credit allows for significant tax offsets for high-value donations. Would children be better off under this? — The bill promotes higher-quality charter school options for students. Would middle-income households be better off under this? — The tax credit provides a benefit for middle-class individuals making charitable donations. Would households on low incomes be better off under this? — Expansion of charter schools may increase educational access for low-income families.
- Education And Technology
- Does this make it easier to use public money at a school other than the local one? — By promoting charter school expansion through tax credits, the bill increases school choice options. Does this put more money into public schools? — The bill incentivizes private funding for charter school creation and expansion.
- 4/28/2026
- 1 Cosponsor added.
- 4/13/2026
- 1 Cosponsor added.
- 3/19/2026
- Committee on Health, Education, Labor, and Pensions. Hearings held.
- 6/4/2025
- 1 Cosponsor added.
- 5/20/2025
- Read twice and referred to the Committee on Finance.
- Introduced in Senate
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.
Bill CassidyRepublican · Louisiana
Rick ScottRepublican · Florida
Tommy TubervilleRepublican · Alabama