Educational Choice for Children Act of 2025
The source supplies the latest action, but no lifecycle stage.
Latest action (29 Jan 2025): Read twice and referred to the Committee on Finance.
What this bill does
The Educational Choice for Children Act of 2025, if enacted, would amend the Internal Revenue Code to allow individuals and corporations to receive tax credits for charitable donations made to nonprofit organizations that provide education scholarships. These scholarships would be for qualified elementary and secondary education expenses of eligible students, defined as those in households with incomes not exceeding 300% of the area median gross income who are eligible to enroll in public school.
The bill specifies that eligible expenses include tuition, books, curriculum materials, and certain tutoring or therapy services. It also includes provisions for scholarship-granting organizations, detailing requirements for their operation and how they must distribute funds. A total of $10 billion would be available annually for these tax credits, allocated on a first-come, first-serve basis, with adjustments for high usage in prior years.
This bill was introduced in the Senate and referred to the Committee on Finance. It has not yet been voted on or passed by either chamber of Congress. If passed by both the Senate and the House of Representatives, it would then be sent to the President for signature into law.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Timeline
29 Jan 2025
Read twice and referred to the Committee on Finance.
Common questions
- What does S. 292 do?
- The Educational Choice for Children Act of 2025, if enacted, would amend the Internal Revenue Code to allow individuals and corporations to receive tax credits for charitable donations made to nonprofit organizations that provide education scholarships. These scholarships would be for qualified elementary and secondary education expenses of eligible students, defined as those in households with incomes not exceeding 300% of the area median gross income who are eligible to enroll in public school. The bill specifies that eligible expenses include tuition, books, curriculum materials, and certain tutoring or therapy services. It also includes provisions for scholarship-granting organizations, detailing requirements for their operation and how they must distribute funds. A total of $10 billion would be available annually for these tax credits, allocated on a first-come, first-serve basis, with adjustments for high usage in prior years. This bill was introduced in the Senate and referred to the Committee on Finance. It has not yet been voted on or passed by either chamber of Congress. If passed by both the Senate and the House of Representatives, it would then be sent to the President for signature into law.
- Has S. 292 become law?
- The source does not supply a confirmed lifecycle stage for S. 292. Check the latest action and official source below.
- Who sponsored S. 292?
- S. 292 was sponsored by Sen. Cassidy, Bill [R-LA] (R-LA), with 33 cosponsors.
- What's the latest action on S. 292?
- Read twice and referred to the Committee on Finance. (29 Jan 2025).
Related bills in Taxation
National Taxpayer Advocate Enhancement Act of 2025
End Tax Penalties on American Hostages Act
School Freedom Act of 2026
RELA Act of 2026
More bills from Sen. Cassidy, Bill [R-LA]
Taxpayer Funded Compensation Accountability Act
Domestic Manufacturing Revitalization Act of 2026
Safe and Fair Elections Act of 2026
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.
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