This bill would change the federal tax code to give taxpayers a credit when they donate to nonprofit groups that provide K–12 education scholarships. Those nonprofits would use the donations to help eligible elementary and secondary students pay for schooling costs. In short, it encourages private donations to expand scholarship options for families with school-age children .

If passed, the change would be written into the Internal Revenue Code as a new credit tied to “qualified elementary and secondary education scholarships,” delivered through approved nonprofit organizations. The text provided does not list dollar amounts, limits, or start dates .