| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 817 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to allow a credit against |
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| 6 | 6 | | tax for charitable donations to nonprofit organizations providing edu- |
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| 7 | 7 | | cation scholarships to qualified elementary and secondary students. |
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| 8 | 8 | | IN THE HOUSE OF REPRESENTATIVES |
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| 9 | 9 | | JANUARY28, 2025 |
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| 10 | 10 | | Mr. S |
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| 11 | 11 | | MITHof Nebraska (for himself, Mr. OWENS, Mr. WALBERG, Mr. KELLY |
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| 12 | 12 | | of Pennsylvania, Mr. Y |
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| 13 | 13 | | AKYM, Mr. LAHOOD, Ms. LETLOW, Mrs. MILLER- |
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| 14 | 14 | | M |
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| 15 | 15 | | EEKS, Mr. DONALDS, Ms. TENNEY, Mr. FEENSTRA, Mr. MOOREof |
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| 16 | 16 | | Utah, Mr. H |
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| 17 | 17 | | ERNof Oklahoma, Ms. MALLIOTAKIS, Mr. LAWLER, Mr. |
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| 18 | 18 | | F |
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| 19 | 19 | | ONG, Mr. CAREY, Mr. HUDSON, Ms. SALAZAR, Mr. SCOTTFRANKLIN |
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| 20 | 20 | | of Florida, Mr. C |
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| 21 | 21 | | RENSHAW, Mr. WILSONof South Carolina, Mr. ROSE, |
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| 22 | 22 | | Mr. W |
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| 23 | 23 | | EBERof Texas, Mr. CISCOMANI, Mr. MOOLENAAR, Mr. ALLEN, |
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| 24 | 24 | | and Mr. D |
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| 25 | 25 | | UNNof Florida) introduced the following bill; which was re- |
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| 26 | 26 | | ferred to the Committee on Ways and Means, and in addition to the |
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| 27 | 27 | | Committee on Education and Workforce, for a period to be subsequently |
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| 28 | 28 | | determined by the Speaker, in each case for consideration of such provi- |
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| 29 | 29 | | sions as fall within the jurisdiction of the committee concerned |
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| 30 | 30 | | A BILL |
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| 31 | 31 | | To amend the Internal Revenue Code of 1986 to allow a |
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| 32 | 32 | | credit against tax for charitable donations to nonprofit |
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| 33 | 33 | | organizations providing education scholarships to quali- |
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| 34 | 34 | | fied elementary and secondary students. |
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| 35 | 35 | | Be it enacted by the Senate and House of Representa-1 |
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| 36 | 36 | | tives of the United States of America in Congress assembled, 2 |
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| 38 | 38 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
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| 39 | 39 | | •HR 817 IH |
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| 40 | 40 | | SECTION 1. SHORT TITLE. 1 |
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| 41 | 41 | | This Act may be cited as the ‘‘Educational Choice 2 |
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| 42 | 42 | | for Children Act of 2025’’. 3 |
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| 43 | 43 | | SEC. 2. TAX CREDIT FOR CONTRIBUTIONS OF INDIVIDUALS 4 |
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| 44 | 44 | | TO SCHOLARSHIP GRANTING ORGANIZA-5 |
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| 45 | 45 | | TIONS. 6 |
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| 46 | 46 | | (a) A |
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| 47 | 47 | | LLOWANCE OFCREDIT.— 7 |
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| 48 | 48 | | (1) I |
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| 49 | 49 | | N GENERAL.—Subpart A of part IV of sub-8 |
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| 50 | 50 | | chapter A of chapter 1 of the Internal Revenue Code 9 |
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| 51 | 51 | | of 1986 is amended by inserting after section 25E 10 |
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| 52 | 52 | | the following new section: 11 |
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| 53 | 53 | | ‘‘SEC. 25F. QUALIFIED ELEMENTARY AND SECONDARY EDU-12 |
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| 54 | 54 | | CATION SCHOLARSHIPS. 13 |
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| 55 | 55 | | ‘‘(a) A |
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| 56 | 56 | | LLOWANCE OFCREDIT.—In the case of an in-14 |
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| 57 | 57 | | dividual, there shall be allowed as a credit against the tax 15 |
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| 58 | 58 | | imposed by this chapter for the taxable year an amount 16 |
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| 59 | 59 | | equal to the aggregate amount of qualified contributions 17 |
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| 60 | 60 | | made by the taxpayer during the taxable year. 18 |
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| 61 | 61 | | ‘‘(b) L |
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| 62 | 62 | | IMITATIONS.— 19 |
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| 63 | 63 | | ‘‘(1) I |
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| 64 | 64 | | N GENERAL.—The credit allowed under 20 |
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| 65 | 65 | | subsection (a) to any taxpayer for any taxable year 21 |
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| 66 | 66 | | shall not exceed an amount equal to the greater of— 22 |
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| 67 | 67 | | ‘‘(A) 10 percent of the adjusted gross in-23 |
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| 68 | 68 | | come of the taxpayer for the taxable year, or 24 |
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| 69 | 69 | | ‘‘(B) $5,000. 25 |
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| 71 | 71 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 3 |
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| 72 | 72 | | •HR 817 IH |
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| 73 | 73 | | ‘‘(2) ALLOCATION OF VOLUME CAP .—The credit 1 |
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| 74 | 74 | | allowed under subsection (a) to any taxpayer for any 2 |
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| 75 | 75 | | taxable year shall not exceed the amount of the vol-3 |
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| 76 | 76 | | ume cap allocated by the Secretary to such taxpayer 4 |
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| 77 | 77 | | under subsection (g) with respect to qualified con-5 |
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| 78 | 78 | | tributions made by the taxpayer during the taxable 6 |
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| 79 | 79 | | year. 7 |
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| 80 | 80 | | ‘‘(3) R |
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| 81 | 81 | | EDUCTION BASED ON STATE CREDIT .— 8 |
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| 82 | 82 | | The amount allowed as a credit under subsection (a) 9 |
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| 83 | 83 | | for a taxable year shall be reduced by the amount 10 |
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| 84 | 84 | | allowed as a credit on any State tax return of the 11 |
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| 85 | 85 | | taxpayer for qualified contributions made by the tax-12 |
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| 86 | 86 | | payer during the taxable year. 13 |
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| 87 | 87 | | ‘‘(c) D |
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| 88 | 88 | | EFINITIONS.—For purposes of this section— 14 |
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| 89 | 89 | | ‘‘(1) E |
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| 90 | 90 | | LIGIBLE STUDENT.—The term ‘eligible 15 |
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| 91 | 91 | | student’ means an individual who— 16 |
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| 92 | 92 | | ‘‘(A) is a member of a household with an 17 |
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| 93 | 93 | | income which is not greater than 300 percent 18 |
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| 94 | 94 | | of the area median gross income (as such term 19 |
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| 95 | 95 | | is used in section 42), and 20 |
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| 96 | 96 | | ‘‘(B) is eligible to enroll in a public ele-21 |
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| 97 | 97 | | mentary or secondary school. 22 |
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| 98 | 98 | | ‘‘(2) Q |
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| 99 | 99 | | UALIFIED CONTRIBUTION .—The term 23 |
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| 100 | 100 | | ‘qualified contribution’ means a charitable contribu-24 |
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| 101 | 101 | | tion (as defined by section 170(c)) to a scholarship 25 |
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| 103 | 103 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 4 |
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| 104 | 104 | | •HR 817 IH |
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| 105 | 105 | | granting organization in the form of cash or market-1 |
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| 106 | 106 | | able securities. 2 |
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| 107 | 107 | | ‘‘(3) Q |
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| 108 | 108 | | UALIFIED ELEMENTARY OR SECONDARY 3 |
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| 109 | 109 | | EDUCATION EXPENSE .—The term ‘qualified elemen-4 |
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| 110 | 110 | | tary or secondary education expense’ means the fol-5 |
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| 111 | 111 | | lowing expenses in connection with enrollment or at-6 |
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| 112 | 112 | | tendance at, or for students enrolled at or attending, 7 |
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| 113 | 113 | | an elementary or secondary public, private, or reli-8 |
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| 114 | 114 | | gious school: 9 |
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| 115 | 115 | | ‘‘(A) Tuition. 10 |
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| 116 | 116 | | ‘‘(B) Curriculum and curricular materials. 11 |
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| 117 | 117 | | ‘‘(C) Books or other instructional mate-12 |
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| 118 | 118 | | rials. 13 |
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| 119 | 119 | | ‘‘(D) Online educational materials. 14 |
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| 120 | 120 | | ‘‘(E) Tuition for tutoring or educational 15 |
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| 121 | 121 | | classes outside of the home, including at a tu-16 |
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| 122 | 122 | | toring facility, but only if the tutor or instruc-17 |
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| 123 | 123 | | tor is not related to the student and— 18 |
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| 124 | 124 | | ‘‘(i) is licensed as a teacher in any 19 |
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| 125 | 125 | | State, 20 |
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| 126 | 126 | | ‘‘(ii) has taught at an eligible edu-21 |
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| 127 | 127 | | cational institution, or 22 |
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| 128 | 128 | | ‘‘(iii) is a subject matter expert in the 23 |
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| 129 | 129 | | relevant subject. 24 |
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| 131 | 131 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 5 |
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| 132 | 132 | | •HR 817 IH |
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| 133 | 133 | | ‘‘(F) Fees for a nationally standardized 1 |
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| 134 | 134 | | norm-referenced achievement test, an advanced 2 |
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| 135 | 135 | | placement examination, or any examinations re-3 |
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| 136 | 136 | | lated to college or university admission. 4 |
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| 137 | 137 | | ‘‘(G) Fees for dual enrollment in an insti-5 |
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| 138 | 138 | | tution of higher education. 6 |
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| 139 | 139 | | ‘‘(H) Educational therapies for students 7 |
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| 140 | 140 | | with disabilities provided by a licensed or ac-8 |
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| 141 | 141 | | credited practitioner or provider, including oc-9 |
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| 142 | 142 | | cupational, behavioral, physical, and speech-lan-10 |
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| 143 | 143 | | guage therapies. 11 |
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| 144 | 144 | | Such term shall include expenses for the purposes 12 |
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| 145 | 145 | | described in subparagraphs (A) through (H) in con-13 |
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| 146 | 146 | | nection with a homeschool (whether treated as a 14 |
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| 147 | 147 | | homeschool or a private school for purposes of appli-15 |
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| 148 | 148 | | cable State law). 16 |
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| 149 | 149 | | ‘‘(4) S |
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| 150 | 150 | | CHOLARSHIP GRANTING ORGANIZA -17 |
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| 151 | 151 | | TION.—The term ‘scholarship granting organization’ 18 |
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| 152 | 152 | | means any organization— 19 |
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| 153 | 153 | | ‘‘(A) which— 20 |
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| 154 | 154 | | ‘‘(i) is described in section 501(c)(3) 21 |
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| 155 | 155 | | and exempt from tax under section 501(a), 22 |
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| 156 | 156 | | and 23 |
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| 157 | 157 | | ‘‘(ii) is not a private foundation, 24 |
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| 159 | 159 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 6 |
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| 160 | 160 | | •HR 817 IH |
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| 161 | 161 | | ‘‘(B) substantially all of the activities of 1 |
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| 162 | 162 | | which are providing scholarships for qualified 2 |
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| 163 | 163 | | elementary or secondary education expenses of 3 |
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| 164 | 164 | | eligible students, 4 |
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| 165 | 165 | | ‘‘(C) which prevents the co-mingling of 5 |
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| 166 | 166 | | qualified contributions with other amounts by 6 |
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| 167 | 167 | | maintaining one or more separate accounts ex-7 |
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| 168 | 168 | | clusively for qualified contributions, and 8 |
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| 169 | 169 | | ‘‘(D) which either— 9 |
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| 170 | 170 | | ‘‘(i) meets the requirements of sub-10 |
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| 171 | 171 | | section (d), or 11 |
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| 172 | 172 | | ‘‘(ii) pursuant to State law, was able 12 |
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| 173 | 173 | | (as of the date of the enactment of this 13 |
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| 174 | 174 | | section) to receive contributions that are 14 |
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| 175 | 175 | | eligible for a State tax credit if such con-15 |
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| 176 | 176 | | tributions are used by the organization to 16 |
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| 177 | 177 | | provide scholarships to individual elemen-17 |
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| 178 | 178 | | tary and secondary students, including 18 |
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| 179 | 179 | | scholarships for attending private schools. 19 |
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| 180 | 180 | | ‘‘(d) R |
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| 181 | 181 | | EQUIREMENTS FOR SCHOLARSHIPGRANTING 20 |
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| 182 | 182 | | O |
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| 183 | 183 | | RGANIZATIONS.— 21 |
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| 184 | 184 | | ‘‘(1) I |
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| 185 | 185 | | N GENERAL.—An organization meets the 22 |
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| 186 | 186 | | requirements of this subsection if— 23 |
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| 188 | 188 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 7 |
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| 189 | 189 | | •HR 817 IH |
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| 190 | 190 | | ‘‘(A) such organization provides scholar-1 |
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| 191 | 191 | | ships to 2 or more students, provided that not 2 |
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| 192 | 192 | | all such students attend the same school, 3 |
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| 193 | 193 | | ‘‘(B) such organization does not provide 4 |
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| 194 | 194 | | scholarships for any expenses other than quali-5 |
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| 195 | 195 | | fied elementary or secondary education ex-6 |
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| 196 | 196 | | penses, 7 |
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| 197 | 197 | | ‘‘(C) such organization provides a scholar-8 |
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| 198 | 198 | | ship to eligible students with a priority for— 9 |
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| 199 | 199 | | ‘‘(i) students awarded a scholarship 10 |
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| 200 | 200 | | the previous school year, and 11 |
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| 201 | 201 | | ‘‘(ii) after application of clause (i), 12 |
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| 202 | 202 | | any such students who have a sibling who 13 |
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| 203 | 203 | | was awarded a scholarship from such orga-14 |
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| 204 | 204 | | nization, 15 |
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| 205 | 205 | | ‘‘(D) such organization does not earmark 16 |
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| 206 | 206 | | or set aside contributions for scholarships on 17 |
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| 207 | 207 | | behalf of any particular student, 18 |
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| 208 | 208 | | ‘‘(E) such organization takes appropriate 19 |
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| 209 | 209 | | steps to verify the annual household income and 20 |
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| 210 | 210 | | family size of eligible students to whom it 21 |
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| 211 | 211 | | awards scholarships, and limits them to a mem-22 |
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| 212 | 212 | | ber of a household for which the income does 23 |
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| 213 | 213 | | not exceed the amount established under sub-24 |
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| 214 | 214 | | section (c)(1)(A), 25 |
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| 216 | 216 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 8 |
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| 217 | 217 | | •HR 817 IH |
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| 218 | 218 | | ‘‘(F) such organization— 1 |
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| 219 | 219 | | ‘‘(i) obtains from an independent cer-2 |
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| 220 | 220 | | tified public accountant annual financial 3 |
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| 221 | 221 | | and compliance audits, and 4 |
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| 222 | 222 | | ‘‘(ii) certifies to the Secretary (at such 5 |
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| 223 | 223 | | time, and in such form and manner, as the 6 |
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| 224 | 224 | | Secretary may prescribe) that the audit de-7 |
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| 225 | 225 | | scribed in clause (i) has been completed, 8 |
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| 226 | 226 | | and 9 |
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| 227 | 227 | | ‘‘(G) no officer or board member of such 10 |
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| 228 | 228 | | organization has been convicted of a felony. 11 |
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| 229 | 229 | | ‘‘(2) I |
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| 230 | 230 | | NCOME VERIFICATION.—For purposes of 12 |
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| 231 | 231 | | paragraph (1)(E), review of all of the following (as 13 |
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| 232 | 232 | | applicable) shall be treated as satisfying the require-14 |
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| 233 | 233 | | ment to take appropriate steps to verify annual 15 |
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| 234 | 234 | | household income: 16 |
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| 235 | 235 | | ‘‘(A) Federal and State income tax returns 17 |
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| 236 | 236 | | or tax return transcripts with applicable sched-18 |
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| 237 | 237 | | ules for the taxable year prior to application. 19 |
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| 238 | 238 | | ‘‘(B) Income reporting statements for tax 20 |
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| 239 | 239 | | purposes or wage and income transcripts from 21 |
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| 240 | 240 | | the Internal Revenue Service. 22 |
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| 241 | 241 | | ‘‘(C) Notarized income verification letter 23 |
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| 242 | 242 | | from employers. 24 |
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| 244 | 244 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 9 |
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| 245 | 245 | | •HR 817 IH |
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| 246 | 246 | | ‘‘(D) Unemployment or workers compensa-1 |
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| 247 | 247 | | tion statements. 2 |
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| 248 | 248 | | ‘‘(E) Budget letters regarding public as-3 |
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| 249 | 249 | | sistance payments and Supplemental Nutrition 4 |
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| 250 | 250 | | Assistance Program (SNAP) payments includ-5 |
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| 251 | 251 | | ing a list of household members. 6 |
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| 252 | 252 | | ‘‘(3) I |
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| 253 | 253 | | NDEPENDENT CERTIFIED PUBLIC AC -7 |
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| 254 | 254 | | COUNTANT.—For purposes of paragraph (1)(F), the 8 |
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| 255 | 255 | | term ‘independent certified public accountant’ 9 |
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| 256 | 256 | | means, with respect to an organization, a certified 10 |
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| 257 | 257 | | public accountant who is not a person described in 11 |
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| 258 | 258 | | section 465(b)(3)(A) with respect to such organiza-12 |
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| 259 | 259 | | tion or any employee of such organization. 13 |
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| 260 | 260 | | ‘‘(4) P |
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| 261 | 261 | | ROHIBITION ON SELF-DEALING.— 14 |
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| 262 | 262 | | ‘‘(A) I |
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| 263 | 263 | | N GENERAL.—A scholarship grant-15 |
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| 264 | 264 | | ing organization may not award a scholarship 16 |
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| 265 | 265 | | to any disqualified person. 17 |
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| 266 | 266 | | ‘‘(B) D |
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| 267 | 267 | | ISQUALIFIED PERSON .—For pur-18 |
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| 268 | 268 | | poses of this paragraph, a disqualified person 19 |
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| 269 | 269 | | shall be determined pursuant to rules similar to 20 |
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| 270 | 270 | | the rules of section 4946. 21 |
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| 271 | 271 | | ‘‘(e) D |
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| 272 | 272 | | ENIAL OFDOUBLEBENEFIT.—Any qualified 22 |
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| 273 | 273 | | contribution for which a credit is allowed under this sec-23 |
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| 274 | 274 | | tion shall not be taken into account as a charitable con-24 |
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| 275 | 275 | | tribution for purposes of section 170. 25 |
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| 278 | 278 | | •HR 817 IH |
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| 279 | 279 | | ‘‘(f) CARRYFORWARD OF UNUSEDCREDIT.— 1 |
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| 280 | 280 | | ‘‘(1) I |
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| 281 | 281 | | N GENERAL.—If the credit allowable 2 |
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| 282 | 282 | | under subsection (a) for any taxable year exceeds 3 |
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| 283 | 283 | | the limitation imposed by section 26(a) for such tax-4 |
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| 284 | 284 | | able year reduced by the sum of the credits allowable 5 |
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| 285 | 285 | | under this subpart (other than this section, section 6 |
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| 286 | 286 | | 23, and section 25D), such excess shall be carried to 7 |
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| 287 | 287 | | the succeeding taxable year and added to the credit 8 |
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| 288 | 288 | | allowable under subsection (a) for such taxable year. 9 |
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| 289 | 289 | | ‘‘(2) L |
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| 290 | 290 | | IMITATION.—No credit may be carried 10 |
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| 291 | 291 | | forward under this subsection to any taxable year 11 |
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| 292 | 292 | | following the fifth taxable year after the taxable year 12 |
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| 293 | 293 | | in which the credit arose. For purposes of the pre-13 |
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| 294 | 294 | | ceding sentence, credits shall be treated as used on 14 |
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| 295 | 295 | | a first-in first-out basis. 15 |
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| 296 | 296 | | ‘‘(g) V |
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| 297 | 297 | | OLUMECAP.— 16 |
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| 298 | 298 | | ‘‘(1) I |
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| 299 | 299 | | N GENERAL.—The volume cap applicable 17 |
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| 300 | 300 | | under this section shall be $5,000,000,000 for each 18 |
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| 301 | 301 | | of calendar years 2025 through 2028, and zero for 19 |
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| 302 | 302 | | calendar years thereafter. Such amount shall be allo-20 |
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| 303 | 303 | | cated by the Secretary as provided in paragraph (2) 21 |
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| 304 | 304 | | to taxpayers with respect to qualified contributions 22 |
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| 305 | 305 | | made by such taxpayers, except that 10 percent of 23 |
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| 306 | 306 | | such amount shall be divided evenly among the 24 |
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| 308 | 308 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 11 |
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| 309 | 309 | | •HR 817 IH |
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| 310 | 310 | | States, and shall be available with respect to individ-1 |
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| 311 | 311 | | uals residing in such States. 2 |
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| 312 | 312 | | ‘‘(2) F |
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| 313 | 313 | | IRST-COME, FIRST-SERVE.—For purposes 3 |
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| 314 | 314 | | of applying the volume cap under this section, such 4 |
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| 315 | 315 | | volume cap for any calendar year shall be allocated 5 |
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| 316 | 316 | | by the Secretary on a first-come, first-serve basis, as 6 |
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| 317 | 317 | | determined based on the time (during such calendar 7 |
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| 318 | 318 | | year) at which the taxpayer made the qualified con-8 |
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| 319 | 319 | | tribution with respect to which the allocation is 9 |
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| 320 | 320 | | made. The Secretary shall not make any allocation 10 |
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| 321 | 321 | | of volume cap for any calendar year after December 11 |
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| 322 | 322 | | 31 of such calendar year. 12 |
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| 323 | 323 | | ‘‘(3) R |
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| 324 | 324 | | EAL-TIME INFORMATION.—For purposes 13 |
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| 325 | 325 | | of this section, the Secretary shall develop a system 14 |
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| 326 | 326 | | to track the amount of qualified contributions made 15 |
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| 327 | 327 | | during the calendar year for which a credit may be 16 |
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| 328 | 328 | | claimed under this section, with such information to 17 |
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| 329 | 329 | | be updated in real time. 18 |
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| 330 | 330 | | ‘‘(4) A |
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| 331 | 331 | | NNUAL INCREASES.— 19 |
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| 332 | 332 | | ‘‘(A) I |
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| 333 | 333 | | N GENERAL.—In the case of the cal-20 |
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| 334 | 334 | | endar year after a high use calendar year, the 21 |
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| 335 | 335 | | dollar amount otherwise in effect under sub-22 |
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| 336 | 336 | | section (a) for such calendar year shall be equal 23 |
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| 337 | 337 | | to 105 percent of the dollar amount in effect 24 |
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| 338 | 338 | | for such high use calendar year. 25 |
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| 341 | 341 | | •HR 817 IH |
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| 342 | 342 | | ‘‘(B) HIGH USE CALENDAR YEAR .—For 1 |
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| 343 | 343 | | purposes of this subsection, the term ‘high use 2 |
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| 344 | 344 | | calendar year’ means any calendar year for 3 |
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| 345 | 345 | | which 90 percent or more of the volume cap in 4 |
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| 346 | 346 | | effect for such calendar year under subsection 5 |
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| 347 | 347 | | (a) is allocated to taxpayers. 6 |
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| 348 | 348 | | ‘‘(C) P |
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| 349 | 349 | | REVENTION OF DECREASES IN AN -7 |
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| 350 | 350 | | NUAL VOLUME CAP .—The volume cap in effect 8 |
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| 351 | 351 | | under subsection (a) for any calendar year shall 9 |
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| 352 | 352 | | not be less than the volume cap in effect under 10 |
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| 353 | 353 | | such subsection for the preceding calendar year. 11 |
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| 354 | 354 | | ‘‘(D) P |
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| 355 | 355 | | UBLICATION OF ANNUAL VOLUME 12 |
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| 356 | 356 | | CAP.—The Secretary shall make publicly avail-13 |
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| 357 | 357 | | able the dollar amount of the volume cap in ef-14 |
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| 358 | 358 | | fect under subsection (a) for each calendar 15 |
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| 359 | 359 | | year. 16 |
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| 360 | 360 | | ‘‘(5) S |
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| 361 | 361 | | TATES.—For purposes of this subsection, 17 |
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| 362 | 362 | | the term ‘State’ includes the District of Columbia.’’. 18 |
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| 363 | 363 | | (2) C |
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| 364 | 364 | | ONFORMING AMENDMENTS .— 19 |
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| 365 | 365 | | (A) Section 25(e)(1)(C) of such Code is 20 |
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| 366 | 366 | | amended by striking ‘‘and 25D’’ and inserting 21 |
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| 367 | 367 | | ‘‘25D, and 25F’’. 22 |
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| 368 | 368 | | (B) The table of sections for subpart A of 23 |
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| 369 | 369 | | part IV of subchapter A of chapter 1 of such 24 |
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| 372 | 372 | | •HR 817 IH |
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| 373 | 373 | | Code is amended by inserting after the item re-1 |
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| 374 | 374 | | lating to section 25E the following new item: 2 |
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| 375 | 375 | | ‘‘Sec. 25F. Qualified elementary and secondary education scholarships.’’. |
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| 376 | 376 | | (b) FAILURE OFSCHOLARSHIPGRANTINGORGANI-3 |
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| 377 | 377 | | ZATIONSTOMAKEDISTRIBUTIONS.— 4 |
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| 378 | 378 | | (1) I |
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| 379 | 379 | | N GENERAL.—Chapter 42 of such Code is 5 |
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| 380 | 380 | | amended by adding at the end the following new 6 |
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| 381 | 381 | | subchapter: 7 |
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| 382 | 382 | | ‘‘Subchapter I—Scholarship Granting 8 |
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| 383 | 383 | | Organizations 9 |
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| 384 | 384 | | ‘‘Sec. 4969. Failure to distribute receipts. |
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| 385 | 385 | | ‘‘SEC. 4969. FAILURE TO DISTRIBUTE RECEIPTS. |
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| 386 | 386 | | 10 |
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| 387 | 387 | | ‘‘(a) I |
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| 388 | 388 | | NGENERAL.—In the case of any scholarship 11 |
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| 389 | 389 | | granting organization (as defined in section 25F) which 12 |
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| 390 | 390 | | has been determined by the Secretary to have failed to 13 |
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| 391 | 391 | | satisfy the requirement under subsection (b) for any tax-14 |
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| 392 | 392 | | able year, any contribution made to such organization dur-15 |
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| 393 | 393 | | ing the first taxable year beginning after the date of such 16 |
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| 394 | 394 | | determination shall not be treated as a qualified contribu-17 |
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| 395 | 395 | | tion (as defined in section 25F(c)(2)) for purposes of sec-18 |
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| 396 | 396 | | tion 25F. 19 |
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| 397 | 397 | | ‘‘(b) R |
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| 398 | 398 | | EQUIREMENT.—The requirement described in 20 |
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| 399 | 399 | | this subsection is that the amount of receipts of the schol-21 |
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| 400 | 400 | | arship granting organization for the taxable year which 22 |
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| 401 | 401 | | are distributed before the distribution deadline with re-23 |
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| 404 | 404 | | •HR 817 IH |
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| 405 | 405 | | spect to such receipts shall not be less than the required 1 |
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| 406 | 406 | | distribution amount with respect to such taxable year. 2 |
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| 407 | 407 | | ‘‘(c) D |
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| 408 | 408 | | EFINITIONS.—For purposes of this section— 3 |
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| 409 | 409 | | ‘‘(1) R |
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| 410 | 410 | | EQUIRED DISTRIBUTION AMOUNT .— 4 |
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| 411 | 411 | | ‘‘(A) I |
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| 412 | 412 | | N GENERAL.—The required distribu-5 |
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| 413 | 413 | | tion amount with respect to a taxable year is 6 |
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| 414 | 414 | | the amount equal to 100 percent of the total re-7 |
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| 415 | 415 | | ceipts of the scholarship granting organization 8 |
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| 416 | 416 | | for such taxable year— 9 |
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| 417 | 417 | | ‘‘(i) reduced by the sum of such re-10 |
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| 418 | 418 | | ceipts that are retained for reasonable ad-11 |
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| 419 | 419 | | ministrative expenses for the taxable year 12 |
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| 420 | 420 | | or are carried to the succeeding taxable 13 |
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| 421 | 421 | | year under subparagraph (C), and 14 |
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| 422 | 422 | | ‘‘(ii) increased by the amount of the 15 |
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| 423 | 423 | | carryover under subparagraph (C) from 16 |
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| 424 | 424 | | the preceding taxable year. 17 |
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| 425 | 425 | | ‘‘(B) S |
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| 426 | 426 | | AFE HARBOR FOR REASONABLE AD -18 |
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| 427 | 427 | | MINISTRATIVE EXPENSES .—For purposes of 19 |
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| 428 | 428 | | subparagraph (A)(i), if the percentage of total 20 |
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| 429 | 429 | | receipts of a scholarship granting organization 21 |
|---|
| 430 | 430 | | for a taxable year which are used for adminis-22 |
|---|
| 431 | 431 | | trative purposes is equal to or less than 10 per-23 |
|---|
| 432 | 432 | | cent, such expenses shall be deemed to be rea-24 |
|---|
| 433 | 433 | | sonable for purposes of such subparagraph. 25 |
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| 436 | 436 | | •HR 817 IH |
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| 437 | 437 | | ‘‘(C) CARRYOVER.—With respect to the 1 |
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| 438 | 438 | | amount of the total receipts of a scholarship 2 |
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| 439 | 439 | | granting organization with respect to any tax-3 |
|---|
| 440 | 440 | | able year, an amount not greater than 15 per-4 |
|---|
| 441 | 441 | | cent of such amount may, at the election of 5 |
|---|
| 442 | 442 | | such organization, be carried to the succeeding 6 |
|---|
| 443 | 443 | | taxable year. 7 |
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| 444 | 444 | | ‘‘(2) D |
|---|
| 445 | 445 | | ISTRIBUTIONS.—The term ‘distribution’ 8 |
|---|
| 446 | 446 | | includes amounts which are formally committed but 9 |
|---|
| 447 | 447 | | not distributed. A formal commitment described in 10 |
|---|
| 448 | 448 | | the preceding sentence may include contributions set 11 |
|---|
| 449 | 449 | | aside for eligible students for more than one year. 12 |
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| 450 | 450 | | ‘‘(3) D |
|---|
| 451 | 451 | | ISTRIBUTION DEADLINE .—The distribu-13 |
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| 452 | 452 | | tion deadline with respect to receipts for a taxable 14 |
|---|
| 453 | 453 | | year is the first day of the third taxable year fol-15 |
|---|
| 454 | 454 | | lowing the taxable year in which such receipts are 16 |
|---|
| 455 | 455 | | received by the scholarship granting organization.’’. 17 |
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| 456 | 456 | | (2) C |
|---|
| 457 | 457 | | LERICAL AMENDMENT .—The table of sub-18 |
|---|
| 458 | 458 | | chapters for chapter 42 of such Code is amended by 19 |
|---|
| 459 | 459 | | adding at the end the following new item: 20 |
|---|
| 460 | 460 | | ‘‘SUBCHAPTER I. SCHOLARSHIP GRANTING ORGANIZATIONS ’’. |
|---|
| 461 | 461 | | (c) EFFECTIVEDATE.—The amendments made by 21 |
|---|
| 462 | 462 | | this section shall apply to taxable years ending after De-22 |
|---|
| 463 | 463 | | cember 31, 2024. 23 |
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| 466 | 466 | | •HR 817 IH |
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| 467 | 467 | | SEC. 3. EXEMPTION FROM GROSS INCOME FOR SCHOLAR-1 |
|---|
| 468 | 468 | | SHIPS FOR QUALIFIED ELEMENTARY OR SEC-2 |
|---|
| 469 | 469 | | ONDARY EDUCATION EXPENSES OF ELIGIBLE 3 |
|---|
| 470 | 470 | | STUDENTS. 4 |
|---|
| 471 | 471 | | (a) I |
|---|
| 472 | 472 | | NGENERAL.—Part III of subchapter B of chap-5 |
|---|
| 473 | 473 | | ter 1 of the Internal Revenue Code of 1986 is amended 6 |
|---|
| 474 | 474 | | by inserting before section 140 the following new section: 7 |
|---|
| 475 | 475 | | ‘‘SEC. 139J. SCHOLARSHIPS FOR QUALIFIED ELEMENTARY 8 |
|---|
| 476 | 476 | | OR SECONDARY EDUCATION EXPENSES OF 9 |
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| 477 | 477 | | ELIGIBLE STUDENTS. 10 |
|---|
| 478 | 478 | | ‘‘(a) I |
|---|
| 479 | 479 | | NGENERAL.—In the case of an individual, 11 |
|---|
| 480 | 480 | | gross income shall not include any amounts provided to 12 |
|---|
| 481 | 481 | | any dependent of such individual pursuant to a scholar-13 |
|---|
| 482 | 482 | | ship for qualified elementary or secondary education ex-14 |
|---|
| 483 | 483 | | penses of an eligible student which is provided by a schol-15 |
|---|
| 484 | 484 | | arship granting organization. 16 |
|---|
| 485 | 485 | | ‘‘(b) D |
|---|
| 486 | 486 | | EFINITIONS.—In this section, the terms ‘quali-17 |
|---|
| 487 | 487 | | fied elementary or secondary education expense’, ‘eligible 18 |
|---|
| 488 | 488 | | student’, and ‘scholarship granting organization’ have the 19 |
|---|
| 489 | 489 | | same meaning given such terms under section 25F(c).’’. 20 |
|---|
| 490 | 490 | | (b) C |
|---|
| 491 | 491 | | ONFORMINGAMENDMENT.—The table of sec-21 |
|---|
| 492 | 492 | | tions for part III of subchapter B of chapter 1 of the In-22 |
|---|
| 493 | 493 | | ternal Revenue Code of 1986 is amended by inserting be-23 |
|---|
| 494 | 494 | | fore the item relating to section 140 the following new 24 |
|---|
| 495 | 495 | | item: 25 |
|---|
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| 497 | 497 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 17 |
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| 498 | 498 | | •HR 817 IH |
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| 499 | 499 | | ‘‘Sec. 139J. Scholarships for qualified elementary or secondary education ex- |
|---|
| 500 | 500 | | penses of eligible students.’’. |
|---|
| 501 | 501 | | (c) EFFECTIVEDATE.—The amendments made by 1 |
|---|
| 502 | 502 | | this section shall apply to amounts received after Decem-2 |
|---|
| 503 | 503 | | ber 31, 2024, in taxable years ending after such date. 3 |
|---|
| 504 | 504 | | SEC. 4. ORGANIZATIONAL AND PARENTAL AUTONOMY. 4 |
|---|
| 505 | 505 | | (a) P |
|---|
| 506 | 506 | | ROHIBITION OFCONTROLOVERSCHOLARSHIP 5 |
|---|
| 507 | 507 | | O |
|---|
| 508 | 508 | | RGANIZATIONS.— 6 |
|---|
| 509 | 509 | | (1) I |
|---|
| 510 | 510 | | N GENERAL.— 7 |
|---|
| 511 | 511 | | (A) T |
|---|
| 512 | 512 | | REATMENT.—A scholarship granting 8 |
|---|
| 513 | 513 | | organization shall not, by virtue of participation 9 |
|---|
| 514 | 514 | | under any provision of this Act or any amend-10 |
|---|
| 515 | 515 | | ment made by this Act, be regarded as acting 11 |
|---|
| 516 | 516 | | on behalf of any governmental entity. 12 |
|---|
| 517 | 517 | | (B) N |
|---|
| 518 | 518 | | O GOVERNMENTAL CONTROL .—Noth-13 |
|---|
| 519 | 519 | | ing in this Act, or any amendment made by this 14 |
|---|
| 520 | 520 | | Act, shall be construed to permit, allow, encour-15 |
|---|
| 521 | 521 | | age, or authorize any Federal, State, or local 16 |
|---|
| 522 | 522 | | government entity, or officer or employee there-17 |
|---|
| 523 | 523 | | of, to mandate, direct, or control any aspect of 18 |
|---|
| 524 | 524 | | any scholarship granting organization. 19 |
|---|
| 525 | 525 | | (C) M |
|---|
| 526 | 526 | | AXIMUM FREEDOM .—To the extent 20 |
|---|
| 527 | 527 | | permissible by law, this Act, and any amend-21 |
|---|
| 528 | 528 | | ment made by this Act, shall be construed to 22 |
|---|
| 529 | 529 | | allow scholarship granting organizations max-23 |
|---|
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| 532 | 532 | | •HR 817 IH |
|---|
| 533 | 533 | | imum freedom to provide for the needs of the 1 |
|---|
| 534 | 534 | | participants without governmental control. 2 |
|---|
| 535 | 535 | | (2) P |
|---|
| 536 | 536 | | ROHIBITION OF CONTROL OVER NON -PUB-3 |
|---|
| 537 | 537 | | LIC SCHOOLS.— 4 |
|---|
| 538 | 538 | | (A) N |
|---|
| 539 | 539 | | O GOVERNMENTAL CONTROL .—Noth-5 |
|---|
| 540 | 540 | | ing in this Act, or any amendment made by this 6 |
|---|
| 541 | 541 | | Act, shall be construed to permit, allow, encour-7 |
|---|
| 542 | 542 | | age, or authorize any Federal, State, or local 8 |
|---|
| 543 | 543 | | government entity, or officer or employee there-9 |
|---|
| 544 | 544 | | of, to mandate, direct, or control any aspect of 10 |
|---|
| 545 | 545 | | any private or religious elementary or secondary 11 |
|---|
| 546 | 546 | | education institution. 12 |
|---|
| 547 | 547 | | (B) N |
|---|
| 548 | 548 | | O EXCLUSION OF PRIVATE OR RELI -13 |
|---|
| 549 | 549 | | GIOUS SCHOOLS.—No Federal, State, or local 14 |
|---|
| 550 | 550 | | government entity, or officer or employee there-15 |
|---|
| 551 | 551 | | of, shall impose or permit the imposition of any 16 |
|---|
| 552 | 552 | | conditions or requirements that would exclude 17 |
|---|
| 553 | 553 | | or operate to exclude educational expenses at 18 |
|---|
| 554 | 554 | | private or religious elementary and secondary 19 |
|---|
| 555 | 555 | | education institutions from being considered 20 |
|---|
| 556 | 556 | | qualified elementary or secondary education ex-21 |
|---|
| 557 | 557 | | penses. 22 |
|---|
| 558 | 558 | | (C) N |
|---|
| 559 | 559 | | O EXCLUSION OF QUALIFIED EX -23 |
|---|
| 560 | 560 | | PENSES DUE TO INSTITUTION ’S RELIGIOUS 24 |
|---|
| 561 | 561 | | CHARACTER OR AFFILIATION .—No Federal, 25 |
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| 564 | 564 | | •HR 817 IH |
|---|
| 565 | 565 | | State, or local government entity, or officer or 1 |
|---|
| 566 | 566 | | employee thereof, shall exclude, discriminate 2 |
|---|
| 567 | 567 | | against, or otherwise disadvantage any elemen-3 |
|---|
| 568 | 568 | | tary or secondary education institution with re-4 |
|---|
| 569 | 569 | | spect to qualified elementary or secondary edu-5 |
|---|
| 570 | 570 | | cation expenses at that institution based in 6 |
|---|
| 571 | 571 | | whole or in part on the institution’s religious 7 |
|---|
| 572 | 572 | | character or affiliation, including religiously 8 |
|---|
| 573 | 573 | | based or mission-based policies or practices. 9 |
|---|
| 574 | 574 | | (3) P |
|---|
| 575 | 575 | | ARENTAL RIGHTS TO USE SCHOLAR -10 |
|---|
| 576 | 576 | | SHIPS.—No Federal, State, or local government en-11 |
|---|
| 577 | 577 | | tity, or officer or employee thereof, shall disfavor or 12 |
|---|
| 578 | 578 | | discourage the use of scholarships granted by par-13 |
|---|
| 579 | 579 | | ticipating scholarship granting organizations for 14 |
|---|
| 580 | 580 | | qualified elementary or secondary education ex-15 |
|---|
| 581 | 581 | | penses at private or nonprofit elementary and sec-16 |
|---|
| 582 | 582 | | ondary education institutions, including faith-based 17 |
|---|
| 583 | 583 | | schools. 18 |
|---|
| 584 | 584 | | (4) P |
|---|
| 585 | 585 | | ARENTAL RIGHT TO INTERVENE .—In any 19 |
|---|
| 586 | 586 | | action filed in any State or Federal court which 20 |
|---|
| 587 | 587 | | challenges the constitutionality (under the constitu-21 |
|---|
| 588 | 588 | | tion of such State or the Constitution of the United 22 |
|---|
| 589 | 589 | | States) of any provision of this Act (or any amend-23 |
|---|
| 590 | 590 | | ment made by this Act), any parent of an eligible 24 |
|---|
| 591 | 591 | | student who has received a scholarship from a schol-25 |
|---|
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| 594 | 594 | | •HR 817 IH |
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| 595 | 595 | | arship granting organization shall have the right to 1 |
|---|
| 596 | 596 | | intervene in support of the constitutionality of such 2 |
|---|
| 597 | 597 | | provision or amendment. To avoid duplication of ef-3 |
|---|
| 598 | 598 | | forts and reduce the burdens placed on the parties 4 |
|---|
| 599 | 599 | | to the action, the court in any such action may re-5 |
|---|
| 600 | 600 | | quire interveners taking similar positions to file joint 6 |
|---|
| 601 | 601 | | papers or to be represented by a single attorney at 7 |
|---|
| 602 | 602 | | oral argument, provided that the court does not re-8 |
|---|
| 603 | 603 | | quire such interveners to join any brief filed on be-9 |
|---|
| 604 | 604 | | half of any State which is a defendant in such ac-10 |
|---|
| 605 | 605 | | tion. 11 |
|---|
| 606 | 606 | | (b) D |
|---|
| 607 | 607 | | EFINITIONS.—For purposes of this section, the 12 |
|---|
| 608 | 608 | | terms ‘‘eligible student’’, ‘‘scholarship granting organiza-13 |
|---|
| 609 | 609 | | tion’’, and ‘‘qualified elementary or secondary education 14 |
|---|
| 610 | 610 | | expense’’ shall have the same meanings given such terms 15 |
|---|
| 611 | 611 | | under section 25F(c) of the Internal Revenue Code of 16 |
|---|
| 612 | 612 | | 1986 (as added by section 2(a) of this Act). 17 |
|---|
| 613 | 613 | | Æ |
|---|
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