Educational Choice for Children Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 833 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 833 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES January 31, 2025 Mr. Smith of Nebraska (for himself, Mr. Owens, Mr. Walberg, Mr. Kelly of Pennsylvania, Mr. Yakym, Mr. LaHood, Ms. Letlow, Mrs. Miller-Meeks, Mr. Donalds, Ms. Tenney, Mr. Moore of Utah, Mr. Feenstra, Ms. Malliotakis, Mr. Hern of Oklahoma, Mr. Lawler, Mr. Fong, Mr. Carey, Mr. Hudson, Ms. Salazar, Mr. Scott Franklin of Florida, Mr. Crenshaw, Mr. Wilson of South Carolina, Mr. Rose, Mr. Weber of Texas, Mr. Ciscomani, Mr. Moolenaar, Mr. Allen, Mr. Dunn of Florida, Mr. Murphy, Mr. Cline, Mr. Meuser, Mr. Timmons, and Mr. Bergman) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, 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 _______________________________________________________________________ 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Educational Choice for Children Act of 2025''. SEC. 2. TAX CREDIT FOR CONTRIBUTIONS TO SCHOLARSHIP GRANTING ORGANIZATIONS. (a) Credit for Individuals.-- (1) In general.--Subpart A of part IV of subchapter A of chapter