Educational Choice for Children Act
Official title: A bill to amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing education scholar… Show full official titleShow less
Official title: A bill to amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students.
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Read twice and referred to the Committee on Finance.
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.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 120: Educational Choice for Children Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-120/
"S. 120: Educational Choice for Children Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-120/.
S. 120, 118th Cong. (2026), https://openamerica.io/bill/118-S-120/.
[S. 120: Educational Choice for Children Act](https://openamerica.io/bill/118-S-120/)