H.R. 10413 — Introduced in House

I 119th CONGRESS 2d Session H. R. 10413 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 increase the qualified elementary and secondary education scholarships credit limit for married taxpayers filing a joint return. 1. Qualified elementary and secondary education scholarships credit limit for married taxpayers filing jointly (a) In general Section 25F(b)(1) of the Internal Revenue Code of 1986 is amended by inserting (200 percent such amount in the case of a joint return) before the period at the end. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.