Bill Cassidy (R-LA)
A bill 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 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 titled S. 5421 and was introduced in the Senate on September 17, 2026. As your legislative analyst, I want to keep things clear and hold our officials accountable to common sense. The text of the bill amends the Internal Revenue Code of 1986. Specifically, it removes the State opt-in requirement for the qualified elementary and secondary education scholarship credit. It also makes a few conforming amendments and sets an effective date.
Yes· 3 of 4
- Scored +5
Does this make it easier to use public money at a school other than the local one?
The bill eliminates the State opt-in requirement for the qualified elementary and secondary education scholarship credit, expanding access to school choice programs.
- Scored +4
Would students be better off under this?
Students stand to benefit from the removal of state-level barriers to the qualified elementary and secondary education scholarship credit.
- Scored +3
Would children be better off under this?
By removing the State opt-in requirement for the education scholarship credit, the bill facilitates broader access to educational scholarships for school-aged children.
The opposite
- Scored -4
Does this leave more decisions to the states?
The bill removes the State opt-in requirement, thereby reducing the authority of individual states to opt out of the federal elementary and secondary education scholarship credit.
Who it would affect, and how
Potential Positive Impacts for People
Based strictly on the text provided, there are no specific sections or provisions that explicitly detail positive outcomes, benefits, or reasons why this bill might be considered positive for individuals or groups of people in the United States.
Potential Negative Impacts for People
Based strictly on the text provided, there are no specific sections or provisions that explicitly detail negative consequences, burdens, or reasons why this bill might be considered negative for 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? — Students stand to benefit from the removal of state-level barriers to the qualified elementary and secondary education scholarship credit. Would children be better off under this? — By removing the State opt-in requirement for the education scholarship credit, the bill facilitates broader access to educational scholarships for school-aged children. Would households on low incomes be better off under this? — Expanding access to education scholarship credits can help low-income families afford alternative elementary and secondary schooling options.
- Education And Technology
- Does this make it easier to use public money at a school other than the local one? — The bill eliminates the State opt-in requirement for the qualified elementary and secondary education scholarship credit, expanding access to school choice programs.
- Governance And Ideology
- Does this leave more decisions to the states? — The bill removes the State opt-in requirement, thereby reducing the authority of individual states to opt out of the federal elementary and secondary education scholarship credit.
- 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.