To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.
The source supplies the latest action, but no lifecycle stage.
Latest action (16 Sep 2026): Referred to the House Committee on Ways and Means.
What this bill does
This bill, H.R. 10412, proposes changes to the Internal Revenue Code concerning a qualified elementary and secondary education scholarship credit. Specifically, it aims to remove a requirement that states must opt-in for this credit to be available. The bill seeks to amend section 25F of the Internal Revenue Code, making technical adjustments related to this opt-in requirement.
The primary effect of this bill, if enacted, would be to eliminate the need for state governments to actively choose to participate in the qualified elementary and secondary education scholarship credit program. This change would alter the conditions under which individuals or entities might be eligible for this specific tax credit.
H.R. 10412 was introduced in the House of Representatives on September 16, 2026, by Representative Adrian Smith of Nebraska, along with other representatives. It has been referred to the Committee on Ways and Means. The bill has not advanced beyond its introduction stage.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Timeline
16 Sep 2026
Referred to the House Committee on Ways and Means.
Common questions
- What does H.R. 10412 do?
- This bill, H.R. 10412, proposes changes to the Internal Revenue Code concerning a qualified elementary and secondary education scholarship credit. Specifically, it aims to remove a requirement that states must opt-in for this credit to be available. The bill seeks to amend section 25F of the Internal Revenue Code, making technical adjustments related to this opt-in requirement. The primary effect of this bill, if enacted, would be to eliminate the need for state governments to actively choose to participate in the qualified elementary and secondary education scholarship credit program. This change would alter the conditions under which individuals or entities might be eligible for this specific tax credit. H.R. 10412 was introduced in the House of Representatives on September 16, 2026, by Representative Adrian Smith of Nebraska, along with other representatives. It has been referred to the Committee on Ways and Means. The bill has not advanced beyond its introduction stage.
- Has H.R. 10412 become law?
- The source does not supply a confirmed lifecycle stage for H.R. 10412. Check the latest action and official source below.
- Who sponsored H.R. 10412?
- H.R. 10412 was sponsored by Rep. Smith, Adrian [R-NE-3] (R-NE), with 2 cosponsors.
- What's the latest action on H.R. 10412?
- Referred to the House Committee on Ways and Means. (16 Sep 2026).
Related bills in Taxation
End Tax Penalties on American Hostages Act
National Taxpayer Advocate Enhancement Act of 2025
School Freedom Act of 2026
To amend the Internal Revenue Code of 1986 to establish a credit to incentivize the use of certain low-emission anesthetic gases by health care facilities, and for other purposes.
More bills from Rep. Smith, Adrian [R-NE-3]
Fair Play Enforcement Act
Strengthening Innovation in Medicare and Medicaid Act
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.
Educational Choice for Children Act of 2025
Bill100 mirrors the public U.S. legislative record from Congress.gov and GovTrack and adds plain-English AI summaries. It is an information tool, not legal, compliance or lobbying advice, and it is not affiliated with the U.S. Congress or any government agency. AI summaries can simplify or omit detail — every bill links to the official source; verify there before you rely on it.