Referred to the House Committee on Ways and Means.
This bill creates a new refundable tax credit (Sec. 36C) of up to $10,000 per qualifying child for K–12 tuition and related expenses. The credit covers tuition and limited non-tuition items (up to $1,500) including computers, tutoring, special needs services, transportation fees, and testing.
Liberals focus on diversion of funds from public schools and accountability concerns
Relative to its intended legislative type, this bill is a clearly framed substantive tax policy change that defines a refundable K–12 tuition credit, with detailed eligibility, phaseout, and qualified expense rules inserted into the Internal Revenue Code.
This bill creates a new refundable tax credit (Sec. 36C) of up to $10,000 per qualifying child for K–12 tuition and related expenses.
The credit covers tuition and limited non-tuition items (up to $1,500) including computers, tutoring, special needs services, transportation fees, and testing.
The credit phases down by $50 per $1,000 of modified adjusted gross income above $150,000 (joint) or $75,000 (other) and applies to public, charter, private, parochial, and religious schools.
Substantive, costly expansion of federal education subsidies on a divisive subject; passage depends on strong partisan alignment and fiscal tradeoffs.
Relative to its intended legislative type, this bill is a clearly framed substantive tax policy change that defines a refundable K–12 tuition credit, with detailed eligibility, phaseout, and qualified expense rules inserted into the Internal Revenue Code. It includes reasonable statutory definitions and some interaction rules (e.g., for Coverdell accounts) and provides an effective date.
Liberals focus on diversion of funds from public schools and accountability concerns
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberals focus on diversion of funds from public schools and accountability concerns
Likely critical overall.
The refundable credit directs federal resources toward private and religious K–12 education and could reduce public school support.
It does include helpful items like special needs services and tutoring, but lacks strong accountability or protections for public school funding.
Mixed reaction.
The bill expands parental choice and offsets education costs, particularly for special needs and low-income families.
But concerns about federal fiscal cost, administration, and impacts on public-school enrollment and funding moderate support.
Generally favorable.
The refundable credit advances school choice, explicitly includes religious schools, and helps families pay tuition, tutoring, and special needs services.
Refundability expands access to lower-income families, though some may want larger credits or fewer non-tuition caps.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Substantive, costly expansion of federal education subsidies on a divisive subject; passage depends on strong partisan alignment and fiscal tradeoffs.
The bill has not accumulated any surfaced votes yet.
Liberals focus on diversion of funds from public schools and accountability concerns
Substantive, costly expansion of federal education subsidies on a divisive subject; passage depends on strong partisan alignment and fiscal…
Relative to its intended legislative type, this bill is a clearly framed substantive tax policy change that defines a refundable K–12 tuition credit, with detailed eligibility, phaseout, and qualified expense rules inse…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.