To amend the Internal Revenue Code of 1986 to establish tax credits to encourage individual and corporate taxpayers to contribute to scholarships for students through eligible scholarship-granting organizations and eligible workforce training organizations, and for other purposes.
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 establish tax credits to encourage individual and corporate taxpayers to contribute to scholarships for students through eligible scholarship-granting organizations and eligible workforce training organizations, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers. The main policy domain is Education, Labor, Finance.
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 S1: 1. Short title This Act may be cited as the Education Freedom Scholarships and Opportunity Act.
- Section id61008df1efe94435a5abf4610c2fe610: 2. Purpose The purpose of this Act is to encourage individual and corporate taxpayers to contribute to scholarships for individual students through eligible...
- Section idA4E82E4BD8BC4571952193FB587912EB: 101. References to the Internal Revenue Code of 1986 Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in...
- Section id2053BCC6FA9D40DF905EF15B6A4A429A: 102. Tax credits for contributions to eligible scholarship-granting organizations and eligible workforce training organizations Subpart A of part IV of...
- Section idFE8CFEE7F5FF46C782B87AA0CF688DFB: 25F. Contributions to eligible scholarship-granting organizations and eligible workforce training organizations In the case of an individual, there shall be...
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 establish tax credits to encourage individual and corporate taxpayers to contribute to scholarships for students through eligible scholarship-granting organizations and eligible workforce training organizations, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers.
Key Policy Areas
Education, Labor, Finance
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to establish tax credits to encourage individual and corporate taxpayers to contribute to scholarships for students through eligible scholarship-granting organizations and eligible workforce training organizations, and for other purposes., 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
Ted Cruz
R-TX | Primary Sponsor
Legislative Progress
IntroducedMr. Cruz (for himself and Mr. Lankford) introduced the following …
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?
- "secretary_of_labor"
- → Secretary of Labor
- "secretary_of_treasury"
- → Secretary of the Treasury
- "secretary_of_education"
- → Secretary of Education
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