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HR 895 115th Congress House

Educational Opportunities Act

Official title: To amend the Internal Revenue Code of 1986 to allow a credit against tax for qualified elementary and secondary education tuition.

Introduced: September 12, 2017 See on congress.gov
Taxation Charitable contributionsElementary and secondary educationIncome tax creditsSales and excise taxes
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Social work, volunteer service, charitable organizationsStudent aid and college costs
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 6, 2017
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Feb 6, 2017
Introduced in House
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 Latest action February 6, 2017

Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

 Plain-English summary Congressional Research Service

Educational Opportunities Act

This bill amends the Internal Revenue Code to allow individual taxpayers a tax credit for charitable contributions to a scholarship granting organization. The bill allows a maximum credit amount of $4,500 ($2,250 for a married individual filing a separate return). A "scholarship granting organization" is a tax-exempt entity whose exclusive purpose is to provide scholarships for the tuition and other education expenses of elementary and secondary school students from low income households (i.e., household income not exceeding 250% of federal poverty guidelines).

The bill allows corporate taxpayers a tax credit, up to $100,000, for contributions to a scholarship granting organization.

It also imposes a penalty on scholarship granting organizations that fail to distribute at least 90% of their total receipts for elementary and secondary school expenses in a taxable year.

 Related & companion bills 1
  • S 148 Related bill Educational Opportunities Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 4
All 4 Republican 2
R
Harris, Andy
Maryland · Sep 12, 2017
 R
Biggs, Andy
Arizona · Jun 20, 2017
DeSantis, Ron
· Mar 2, 2017
Messer, Luke
· Feb 6, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 895: Educational Opportunities Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-895/
MLA
"H.R. 895: Educational Opportunities Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-895/.
Bluebook (legal)
H.R. 895, 115th Cong. (2026), https://openamerica.io/bill/115-HR-895/.
Markdown link
[H.R. 895: Educational Opportunities Act](https://openamerica.io/bill/115-HR-895/)
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