United StatesCouples filing jointly would have twice the standard scholarship tax credit cap
For tax years starting in 2026 or later, married couples filing jointly would have a school scholarship tax credit cap twice the standard limit.
What it does
Married couples filing jointly would have a school scholarship tax credit cap equal to twice the standard limit. This would apply to tax years beginning in 2026 or later.
Argument forA cap twice the standard limit could let eligible married couples receive more tax relief for school scholarships.
Argument againstAllowing joint filers twice the standard cap could reduce tax revenue when eligible couples claim credits above that standard limit.
More detail
The school scholarship tax credit cap would equal 200% of the standard limit. The rule would cover married taxpayers filing a joint federal return and the credit for qualified elementary and secondary education scholarships. This cap would apply to tax years beginning after December 31, 2025.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To President
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Sep 17Introduced in SenateLatest
- Sep 17Read twice and referred to the Committee on Finance.Introduced
EducationTaxes & Budget