H.R. 10412 — Introduced in House

I 119th CONGRESS 2d Session H. R. 10412 IN THE HOUSE OF REPRESENTATIVES September 16, 2026Mr. Smith of Nebraska (for himself, Mr. Owens, and Mr. Walberg) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit. 1. No State opt-in requirement for qualified elementary and secondary education scholarship credit (a) In general Section 25F(c)(5) of the Internal Revenue Code of 1986 is amended— (1) in subparagraph (B), by inserting and after the comma at the end, (2) in subparagraph (C), by striking and at the end, and (3) by striking subparagraph (D). (b) Conforming amendments Section 25F of such Code is amended— (1) in subsection (c)— (A) by striking paragraph (1), and (B) in paragraph (3), by striking listed pursuant to subsection (g) and inserting located, (2) by striking subsection (g), and (3) in subsection (h)(1), by striking subsections (d) and (g) and inserting subsection (d). (c) Effective date The amendments made by this section shall take effect as if included in section 70411 of Public Law 119–21.