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Tax Credits for Education Scholarships: Supporting School Choice

This act introduces new tax credits for individuals and corporations donating to organizations that provide education scholarships. This aims to give parents more choices for their children's schooling, including private and religious options, and ensures these scholarships are not taxed as income. The law seeks to increase access to various educational forms for elementary and secondary students.
Key points
New Tax Credits: You can claim a tax credit for donations to organizations that provide education scholarships for elementary and secondary students.
More School Choices: Scholarships can cover tuition, educational materials, tutoring, and even transportation for public, private, and religious schools.
Tax-Free Scholarships: Money received through an education scholarship will not be counted as taxable income.
Priority for Needy Students: Scholarship organizations must prioritize students who previously received scholarships, their siblings, and students from lower-income households.
Limits and Oversight: There's an annual cap on the total tax credits, and scholarship organizations must meet specific requirements, including financial audits and a ban on self-dealing.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_S_1810
Sponsor: Sen. Cruz, Ted [R-TX]
Process start date: 2025-05-20
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Universal School Choice Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_S_1810.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2025-05-20.

What are the main provisions?

Key points include:

  • New Tax Credits: You can claim a tax credit for donations to organizations that provide education scholarships for elementary and secondary students.
  • More School Choices: Scholarships can cover tuition, educational materials, tutoring, and even transportation for public, private, and religious schools.
  • Tax-Free Scholarships: Money received through an education scholarship will not be counted as taxable income.
  • Priority for Needy Students: Scholarship organizations must prioritize students who previously received scholarships, their siblings, and students from lower-income households.
  • Limits and Oversight: There's an annual cap on the total tax credits, and scholarship organizations must meet specific requirements, including financial audits and a ban on self-dealing.
What is the specific legal status?

The current status is Introduced.

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. Cruz, Ted [R-TX].

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 2025-12-23.

CATEGORIES

Taxes Education Family