United States 117th Congress Status: Died 55 R cosponsors

HR 8137 — Educational Choice for Children Act

Last action — ASSUMING FIRST SPONSORSHIP - Mr. Smith (NE) asked unanimous consent that he may hereafter be con sidered as the first sponsor of H.R. 8137, a bill originally introduced by Represenative Walorski, for the purpose of adding cosponsors and requesting reprintings pursuant to clause 7 of rule XII. Agreed to without objection.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. Died in session

This bill died with 117th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Educational Choice for Children Act This bill allows individuals and corporations a new tax credit after 2022 for charitable contributions to tax-exempt organizations that provide scholarships to elementary and secondary school students. Such students must be members of a household with incomes not greater 300% of the area median gross income and be eligible to enroll in a public elementary or secondary school. The bill excludes from the gross income of taxpayer dependents any scholarship amount for the elementary or secondary education expenses of eligible students. It also prohibits governmental control over scholarship granting organizations.

Bill Text

Sections of law this bill changes

1 section in 1 law

From the bill's own amending language, matched to the official United States Code (current through Public Law 119-124).

Normal taxes and surtaxes · 26 U.S.C. ch. 1 1 section
  • § 38 General business credit Amends

    26 U.S.C. § 38 — at 38(b)

    The law today

    (a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of— (1) the business credit carryforwards carried to such taxable year, (2) the amount of the current year business credit, plus (3) the business credit carrybacks carried to such taxable year. (b) Current year business credit For purposes of this subpart, the amount of the current year business credit is the sum of the following credits determined for the taxable year: (1) the investment credit determined under section 46, (2) the work opportunity credit determined under section 51(a), (3) the alcohol fuels credit determined under section 40(a), (4) the research credit determined under section 41(a), (5) the low-income housing credit determined under section 42(a), (6) the enhanced oil recovery credit under section 43(a), (7) in the case of an eligible small business (as defined in section 44(b)), the disabled access credit determined under section 44(a), (8) the renewable electricity production credit under section 45(a), (9) the empowerment zone employment credit determined under section 1396(a), (10) the Indian employment credit as determined under section 45A(a), (11) the employer social security credit determined under section 45B(a), (12) the orphan drug credit determined under section 45C(a), (13) the new markets tax credit determined under section 45D(a), (14) in the case of an eligible employer (as defined in section 45E(c)), the small employer pension plan startup cost credit determined under section 45E(a), (15) the employer-provided child care credit determined under section 45F(a), (16) the railroad track maintenance credit determined under section 45G(a), (17) the biodiesel fuels credit determined under section 40A(a), (18) the low sulfur diesel fuel production credit determined under section 45H(a), (19) the marginal oil and gas well production credit determined under section 45I(a), (20) the distilled spirits credit determined under section 5011(a), (21) the advanced nuclear power facility production credit determined under section 45J(a), (22) the nonconventional source production credit determined under section 45K(a), (23) the new energy efficient home credit determined under section 45L(a), (24) the portion of the alternative motor vehicle credit to which section 30B(g)(1) applies, (25) the portion of the alternative fuel vehicle refueling property credit to which section 30C(d)(1) applies, (26) the mine rescue team training credit determined under section 45N(a), (27) in the case of an eligible agricultural business (as defined in section 45O(e)), the agricultural chemicals security credit determined under section 45O(a), (28) the differential wage payment credit determined under section 45P(a), (29) the carbon dioxide sequestration credit determined under section 45Q(a), (30) the portion of the new clean vehicle credit to which section 30D(c)(1) applies, (31) the small employer health insurance credit determined under section 45R, (32) in the case of an eligible employer (as defined in section 45S(c)), the paid family and medical leave credit determined under section 45S(a), (33) in the case of an eligible employer (as defined in section 45T(c)), the retirement auto-enrollment credit determined under section 45T(a), plus (34) the zero-emission nuclear power production credit determined under section 45U(a). (35) the sustainable aviation fuel credit determined under section 40B, (36) the clean hydrogen production credit determined under section 45V(a), (37) the qualified commercial clean vehicle credit determined under section 45W, (38) the advanced manufacturing production credit determined under section 45X(a), (39) the clean electricity production credit determined under section 45Y(a), (40) the clean fuel production credit determined under section 45Z(a), plus (41) in the case of an eligible small employer (as defined in section 45AA(c)), the military sp...

    464 other bills also change this section · Follow it → Official text at uscode.house.gov ↗

Also cites: 20 U.S.C. § 7801, 26 U.S.C. § 25E, 26 U.S.C. § 45U

How this bill changes current law

10 changes Share ↗

Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill introduces a tax credit for charitable donations made to nonprofit organizations that provide education scholarships to students, thereby amending the Internal Revenue Code.

  • Internal Revenue Code of 1986, Subpart A of part IV of subchapter A of chapter 1

    SEC. 25E. QUALIFIED ELEMENTARY AND SECONDARY EDUCATION SCHOLARSHIPS.

    Establishes a new section for tax credits related to educational scholarships.

  • Internal Revenue Code of 1986, Sec. 25E

    In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the amount of qualified contributions made by the taxpayer during the taxable year.

    Introduces individual tax credits for contributions to scholarship granting organizations.

  • Internal Revenue Code of 1986, Sec. 25E

    The credit allowed under subsection (a) in any taxable year shall not exceed an amount equal to the greater of 10 percent of the adjusted gross income of the taxpayer for the taxable year, or $2,000.

    Sets maximum limits on the tax credit available for individual contributions.

  • Internal Revenue Code of 1986, Sec. 25E

    The term 'eligible student' means an individual who is a member of a household with an income which is not greater than 300 percent of the area median gross income, and is eligible to enroll in a public elementary or secondary school.

    Defines criteria for students eligible for scholarships.

  • Internal Revenue Code of 1986, Sec. 25E

    The term 'qualified contribution' means a charitable contribution to a scholarship granting organization in the form of cash or marketable securities.

    Clarifies the definition of contributions that qualify for tax credits.

  • Internal Revenue Code of 1986, Sec. 25E

    No qualified contribution for which a credit is allowed under this section shall be taken into account as a charitable contribution for purposes of section 170.

    Ensures that contributions claimed for this credit do not double-count as charitable deductions.

  • Internal Revenue Code of 1986, Subpart D of part IV of subchapter A of chapter 1

    SEC. 45U. CONTRIBUTIONS TO SCHOLARSHIP GRANTING ORGANIZATIONS.

    Adds a corporate tax credit for contributions made to scholarship granting organizations.

  • Internal Revenue Code of 1986, Sec. 45U

    The credit allowed under subsection (a) for any taxable year shall not exceed 5 percent of the taxable income of the corporation for such taxable year.

    Sets a limit on the corporate tax credit related to scholarships.

  • Internal Revenue Code of 1986, Chapter 42

    Subchapter I--Scholarship Granting Organizations

    Establishes regulations for scholarship granting organizations concerning distribution of contributions.

  • Internal Revenue Code of 1986, Sec. 4969

    In the case of any scholarship granting organization which has been determined by the Secretary to have failed to satisfy the requirement...

    Introduces penalties for scholarship organizations that do not meet distribution requirements.

Action History

  1. ASSUMING FIRST SPONSORSHIP - Mr. Smith (NE) asked unanimous consent that he may hereafter be con sidered as the first sponsor of H.R. 8137, a bill originally introduced by Represenative Walorski, for the purpose of adding cosponsors and requesting reprintings pursuant to clause 7 of rule XII. Agreed to without objection.

  2. Introduced in House

  3. Introduced in House

  4. Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, 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.

  5. Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, 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.

Sponsors

Sponsorship breakdown

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1 sponsors · 54 co-sponsors · 492 not signed on

Sponsors (1)

Co-sponsors (54)

Not signed on (492)

492 members have not signed on to this bill.

Show all 492 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HR 8137 do?
Educational Choice for Children Act This bill allows individuals and corporations a new tax credit after 2022 for charitable contributions to tax-exempt organizations that provide scholarships to elementary and secondary school students. Such students must be members of a household with incomes not greater 300% of the area median gross income and be eligible to enroll in a public elementary or secondary school. The bill excludes from the gross income of taxpayer dependents any scholarship amount for the elementary or secondary education expenses of eligible students. It also prohibits governmental control over scholarship granting organizations.
Who sponsors HR 8137?
HR 8137 is sponsored by Walorski, Jackie (Republican), Owens, Burgess (Republican), Kelly, Mike (Republican), Banks, Jim (Republican), Foxx, Virginia (Republican), Stefanik, Elise M. (Republican), Baird, James R. (Republican), Jordan, Jim (Republican), Miller-Meeks, Mariannette (Republican), Moolenaar, John R. (Republican), McHenry, Patrick T. (Republican), Rouzer, David (Republican), Barr, Andy (Republican), Jacobs, Chris (Republican), Huizenga, Bill (Republican), Jackson, Ronny (Republican), Reschenthaler, Guy (Republican), Lamborn, Doug (Republican), LaMalfa, Doug (Republican), Donalds, Byron (Republican), Gibbs, Bob (Republican), Smith, Adrian (Republican), Pence, Greg (Republican), Miller, Mary E. (Republican), LaTurner, Jake (Republican), Mooney, Alexander X. (Republican), Hudson, Richard (Republican), Feenstra, Randy (Republican), Luetkemeyer, Blaine (Republican), Johnson, Mike (Republican), Valadao, David G. (Republican), Fitzgerald, Scott (Republican), Spartz, Victoria (Republican), Tenney, Claudia (Republican), Malliotakis, Nicole (Republican), Miller, Carol D. (Republican), Buck, Ken (Republican), Letlow, Julia (Republican), Salazar, Maria Elvira (Republican), Sempolinski, Joseph (Republican), Allen, Rick W. (Republican), Smith, Christopher H. (Republican), Herrell, Yvette (Republican), Gonzales, Tony (Republican), Hern, Kevin (Republican), Steube, W. Gregory (Republican), Conway, Connie (Republican), Good, Bob (Republican), McMorris Rodgers, Cathy (Republican), Wenstrup, Brad R. (Republican), Walberg, Tim (Republican), Franklin, Scott (Republican), Bucshon, Larry (Republican), Rutherford, John H. (Republican), and Guest, Michael (Republican).
What is the current status of HR 8137?
This bill died with 117th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HR 8137?
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