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Tax Credit for Elementary and Secondary School Scholarships

This bill creates new tax credits for individuals and corporations who donate to organizations providing scholarships for K-12 school tuition. It aims to help lower-income families afford private or other tuition-charging schools by encouraging charitable contributions.
Key points
Individuals can get a tax credit up to $4,500 for donations to scholarship granting organizations.
Corporations can get a tax credit up to $100,000 for qualified contributions.
Scholarships are for eligible students from households with income up to 250% of the Federal poverty guidelines.
Schools accepting scholarship students must report on academic achievement and test results.
Scholarship organizations must distribute most funds received and undergo annual audits.
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Status:
Expired
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Additional Information
Educational Opportunities Act
Print number: S 447
Sponsor: Sen. Rubio, Marco [R-FL]
Process start date: 2021-02-25
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-2.5-flash-preview-04-17
Source data: api.congress.gov
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Summary & Status

Key Questions about Tax Credit for Elementary and Secondary School Scholarships

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is S 447.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-02-25.

What are the main provisions?

Key points include:

  • Individuals can get a tax credit up to $4,500 for donations to scholarship granting organizations.
  • Corporations can get a tax credit up to $100,000 for qualified contributions.
  • Scholarships are for eligible students from households with income up to 250% of the Federal poverty guidelines.
  • Schools accepting scholarship students must report on academic achievement and test results.
  • Scholarship organizations must distribute most funds received and undergo annual audits.

What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Rubio, Marco [R-FL].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

Analysis and Potential Impact of S 447

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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Taxes Education Family