To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students., changes federal law or congressional policy affecting schools, students, and education providers. The main policy domain is Education, Social Welfare, Labor.
Who Benefits and How
schools, students, and education providers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, schools, students, and education providers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section H9475ACFCB86840A8AAAD961643FA8B9C: 1. Short title This Act may be cited as the Educational Choice for Children Act of 2024.
- Section HF9A1EFE771BF47A0B1D501D1CADEE425: 2. Tax credit for contributions of individuals to scholarship granting organizations Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue...
- Section H1EA63F3195D04237B59DA8AE22EA3914: 25F. Qualified elementary and secondary education scholarships In the case of an individual, there shall be allowed as a credit against the tax imposed by this...
- Section H0C0B2A5424D84037BA9D9CC2C8E5297B: 4969. Failure to distribute receipts In the case of any scholarship granting organization (as defined in section 25F) which has been determined by the...
- Section H34DA035E477F44E5A3E3042F40F07FCA: 3. Exemption from gross income for scholarships for qualified elementary or secondary education expenses of eligible students Part III of subchapter B of...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students., changes federal law or congressional policy affecting schools, students, and education providers.
Key Policy Areas
Education, Social Welfare, Labor
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students., changes federal law or congressional policy affecting schools, students, and education providers.
Policy Domains
Whole bill
Identified Gains
- schools, students, and education providers
Identified Costs
- federal implementing agencies
- schools, students, and education providers
Sponsors
Legislative Progress
ReportedAdditional sponsors: Mrs. Miller-Meeks, Ms. Stefanik, Ms. Letlow, Mr. Scalise, …
Reported from the Committee on Ways and Means with an …
Committee on Education and the Workforce discharged; committed to the …
Mr. Smith of Nebraska (for himself, Mr. Owens, Ms. Foxx, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → The Secretary identified in the operative section
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology