A bill to amend the Internal Revenue Code of 1986 to increase the qualified elementary and secondary education scholarships credit limit for married taxpayers filing a joint return.

This bill amends the Internal Revenue Code to double the maximum amount of the qualified elementary and secondary education scholarships credit for married couples who file a joint tax return. The change allows these taxpayers to claim up to 200 percent of the standard credit limit, effectively increasing their potential tax savings. This provision would take effect for taxable years beginning after December 31, 2025.