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
The bill creates introduces a neutral technical change provision: 2. Purpose The purpose of this Act is to encourage individual and corporate taxpayers to contribute to scholarships for individual students through eligible, creates loosens a tax credit, grant, reporting req provision: 102, and creates loosens a tax credit, grant, reporting req provision: 25F. Contributions to eligible scholarship-granting organizations and eligible workforce training organizations In the case of an individual, there shall be. It relies on tax credits, reporting requirements, grants, and compliance mandates. The main policy areas are Education.
Who Benefits and How
The available clause analysis does not identify a specific beneficiary group.
Who Bears the Burden and How
No clear private burden is identified from the available clause analysis; implementing agencies may still take on administrative work.
Key Provisions
- Creates introduces a neutral technical change provision: 2. Purpose The purpose of this Act is to encourage individual and corporate taxpayers to contribute to scholarships for individual students through eligible...
- Creates loosens a tax credit, grant, reporting req provision: 102.
- Creates loosens a tax credit, grant, reporting req provision: 25F. Contributions to eligible scholarship-granting organizations and eligible workforce training organizations In the case of an individual, there shall be...
- Expands a tax credit, compliance mandate, definition change provision: 45BB.
- Expands a tax credit, appropriation, reporting req provision: 201.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for primary purpose and policy domains.
At a Glance
What This Bill Does
The bill creates introduces a neutral technical change provision: 2. Purpose The purpose of this Act is to encourage individual and corporate taxpayers to contribute to scholarships for individual students through eligible, creates loosens a tax credit, grant, reporting req provision: 102, and creates loosens a tax credit, grant, reporting req provision: 25F. Contributions to eligible scholarship-granting organizations and eligible workforce training organizations In the case of an individual, there shall be.
Key Policy Areas
Education
Primary Purpose
The bill creates introduces a neutral technical change provision: 2. Purpose The purpose of this Act is to encourage individual and corporate taxpayers to contribute to scholarships for individual students through eligible, creates loosens a tax credit, grant, reporting req provision: 102, and creates loosens a tax credit, grant, reporting req provision: 25F. Contributions to eligible scholarship-granting organizations and eligible workforce training organizations In the case of an individual, there shall be.
Policy Domains
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