Bills › 91st General Assembly
Relating to state participation in the federal tax credit program for individual contributions to scholarship granting organizations
Sponsored by the House Ways and Means Committee, Rep. Samantha Fett (R)
Topics:TaxesTax credits & incentives
Same legislation: HF 2308
Where it is now
- Done: IntroducedFebruary 6, 2026
- Done: SubcommitteeFebruary 12, 2026
- Done: House committeeApril 1, 2026
- Done: Passes the HouseApril 8, 202689–3
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
This bill relates to participation in the federal tax credit program for individual contributions to scholarship granting organizations. A scholarship granting organization is a nonprofit entity that provides scholarships to pay qualified elementary or secondary expenses of eligible students attending elementary or secondary school. Eligible expenses include tuition, fees, tutoring, and other educational supports for students attending public or private schools. A scholarship granting organization may provide scholarships to eligible students in an amount not to exceed $1,700 per year.
Read the full explanation
The bill requires the governor to elect to participate in the federal tax credit established by section 25F of the Internal Revenue Code (IRC). The bill requires the department of revenue and the department of education follow all federal laws and regulations to administer the federal tax credit established by section 25F of the IRC to ensure the state is eligible to participate in tax years beginning on or after January 1, 2027, and shall annually submit all required information to the secretary of the treasury of the United States for participation.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
Senate subcommittee
Named April 20, 2026. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
1 written public comment to its subcommittee: March 10, 2026 (1) · on the Legislature’s site
Lobbying
8 for · 0 against · 5 undecided · Who →
Family tree
Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
91st General Assembly
Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.