S 5421 · 119th CongressIn Committeecongress.gov ↗
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.
Road to The Floor
How it worksIntroduced
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On The Floor
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Passed Congress
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Became Law
What this bill does
AI plain-language summaryThis bill would change the tax code to remove a requirement that states must choose to participate, or "opt in," before a tax credit for elementary and secondary education scholarships can be used in that state. No official summary is available for this bill.
Introduced
September 17, 2026
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