Education Freedom Scholarships and Opportunity Act
Official title: To amend the Internal Revenue Code of 1986 to establish tax credits to encourage individual and corporate taxpayers to contribute to scholarships for elementar… Show full official titleShow less
Official title: To amend the Internal Revenue Code of 1986 to establish tax credits to encourage individual and corporate taxpayers to contribute to scholarships for elementary and secondary students through eligible scholarship-granting organizations, and for other purposes.
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Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, 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.
Education Freedom Scholarships and Opportunity Act
This bill allows individual and corporate taxpayers a tax credit for cash contributions to tax-exempt scholarship-granting organizations for elementary and secondary education expenses. It imposes a cap of $5 billion on the amount of contributions that qualify for a tax credit.
The bill directs the Department of Education, in coordination with the Department of the Treasury, to establish, host, and maintain a web portal that (1) lists all eligible scholarship-granting organizations; (2) enables contributions to such organizations; (3) provides information about the benefits of this bill; and (4) enables a state to submit and update information about its programs and scholarship-granting organizations, including information on student eligibility and allowable educational expenses.
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Cite this page
U.S. Congress. (2026). H.R. 1434: Education Freedom Scholarships and Opportunity Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-1434/
"H.R. 1434: Education Freedom Scholarships and Opportunity Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-1434/.
H.R. 1434, 116th Cong. (2026), https://openamerica.io/bill/116-HR-1434/.
[H.R. 1434: Education Freedom Scholarships and Opportunity Act](https://openamerica.io/bill/116-HR-1434/)