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S 120 118th Congress Senate Taxation Charitable contributions Elementary and secondary education Income tax credits Student aid and college costs Tax-exempt organizations

Educational Choice for Children Act

Introduced: April 26, 2023 Introduced by: Cassidy, Bill Republican · Louisiana See on congress.gov
This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
Jan 26, 2023
Read twice and referred to the Committee on Finance.
Jan 26, 2023
Introduced in Senate
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 Plain-English summary Congressional Research Service

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.

What's happening now January 26, 2023

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 120: Educational Choice for Children Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-120/
MLA
"S. 120: Educational Choice for Children Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-120/.
Bluebook (legal)
S. 120, 118th Cong. (2026), https://openamerica.io/bill/118-S-120/.
Markdown link
[S. 120: Educational Choice for Children Act](https://openamerica.io/bill/118-S-120/)
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