Bill Cassidy (R-LA)
A bill 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.
A Republican bill with no cosponsors
Last activity — Read twice and referred to the Committee on Finance.
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 about changing the tax rules for certain education scholarships. It was introduced in the Senate by Mr. Cassidy on September 17, 2026. The main goal is to increase the credit limit for qualified elementary and secondary education scholarships. Specifically, it targets married taxpayers who file a joint return. The change updates Section 25F(b)(1) of the Internal Revenue Code of 1986. This new rule will apply to taxable years that begin after December 31, 2025.
Yes· 3 of 9
- Scored +5
Does this make it easier to use public money at a school other than the local one?
Increasing the credit limit for elementary and secondary education scholarships encourages private and alternative school choice support.
- Scored +4
Would middle-income households be better off under this?
Married joint filers qualifying for the scholarship tax credit benefit from an increased credit limit.
- Scored +4
Would students be better off under this?
The bill increases the tax credit limit for elementary and secondary education scholarships, potentially increasing scholarship availability for students.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
- Section 1(a) increases the credit limit to 200 percent of the standard amount for married taxpayers filing a joint return, which could benefit couples by giving them a larger tax credit for elementary and secondary education scholarships.
Potential Negative Impacts for People
- The provided text does not contain any specific sections or provisions that mention negative consequences or burdens for individuals or groups of people.
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 middle-income households be better off under this? — Married joint filers qualifying for the scholarship tax credit benefit from an increased credit limit. Would students be better off under this? — The bill increases the tax credit limit for elementary and secondary education scholarships, potentially increasing scholarship availability for students. Would children be better off under this? — Providing higher scholarship tax credits for families can expand educational opportunities for children. Would high-income households be better off under this? — High-income married taxpayers filing jointly are also eligible to utilize the increased education scholarship tax credit limit. Would people in middle age be better off under this? — Married taxpayers filing jointly, often in middle age, receive an increased tax credit limit for education scholarships. Would households on low incomes be better off under this? — Scholarship tax credits can assist families with educational expenses, though tax credits primarily benefit those with tax liability. Would people in their twenties and thirties be better off under this? — Married couples filing jointly who are young adults may benefit from increased education scholarship credits.
- Education And Technology
- Does this make it easier to use public money at a school other than the local one? — Increasing the credit limit for elementary and secondary education scholarships encourages private and alternative school choice support.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill increases the qualified elementary and secondary education scholarships credit limit for married taxpayers filing a joint return.
- 9/17/2026
- 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.