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United States · Bill · S

S. 120 (118th)

Educational Choice for Children Act

referredUnited States· United States Congress· EN

Introduced

26 January 2023

Last action

26 January 2023 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Bill Cassidy, John Cornyn, Steve Daines, Tommy Tuberville, Roger Wicker, John Barrasso, Tim Scott, Marsha Blackburn, Sen. Braun, Mike [R-IN], Rick Scott, Todd Young, John Boozman, Josh Hawley, Thomas Tillis, Katie Britt, Kevin Cramer, Tom Cotton, Rand Paul, John Thune, Eric Schmitt, Pete Ricketts, Sen. Vance, J. D. [R-OH], Sen. Rubio, Marco [R-FL], Sen. Graham, Lindsey [R-SC], John Kennedy, Cynthia Lummis, Cindy Hyde-Smith, Ted Budd, Joni Ernst, Markwayne Mullin, Bill Hagerty, James Risch

Subjects

Taxation, Education

Source updated

6 December 2025

Taxation · Education

Summary

Educational Choice for Children Act This bill allows individuals and corporations a new tax credit after 2022 for charitable contributions to tax-exempt organizations that provide scholarships to elementary and secondary school students. Such students must be members of a household with incomes not greater 300% of the area median gross income and be eligible to enroll in a public elementary or secondary school. The bill excludes from the gross income of taxpayer dependents any scholarship amount for the elementary or secondary education expenses of eligible students. It also prohibits governmental control over scholarship granting organizations.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 26 January 2023

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 26 January 2023

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

View fileDownload file

Sponsors

Related records

Sources

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