This bill, titled the "Keep Public Funds in Public Schools Act," repeals two sections of the Internal Revenue Code. It eliminates Section 25F, which provides a tax credit for contributions made to scholarship granting organizations. Additionally, the bill repeals Section 139K, which allows certain educational assistance to be excluded from an individual's gross income. These changes primarily affect taxpayers who currently claim these credits or exclusions, and organizations involved in scholarship grants or providing educational assistance. The amendments generally take effect for taxable years ending after December 31, 2026.
This bill, titled the Kids in Classes Act, allows local school districts to use Title I federal education funds directly to parents if a school fails to provide in-person instruction for more than three days due to public health emergencies or collective bargaining disputes. Under the new provisions, parents would receive direct payments equal to the per-student funding amount for each day the school remains closed, which they can use for educational expenses such as tutoring, online learning materials, private school tuition, or educational therapies for students with disabilities. The bill requires school districts to establish a payment plan and verify that funds are spent on qualified educational expenses through receipts or by requiring returns of unused amounts within 30 days of the school reopening.
The SIFIA Act creates tax credit bonds to finance school infrastructure projects, allowing investors to claim a 25% annual tax credit based on the bond's face value. It requires projects to be net-zero energy buildings and mandates completion within six years, with school districts partnering with private developers meeting strict experience and reporting criteria. The bill allocates $10 billion total for these bonds ($2.5 billion annually), including $1 billion reserved for rural school projects. It also includes rules for bond redemption if funds aren't spent on time and sets limits on how much a single school district can borrow.
The SOAR Permanent Authorization Act extends the District of Columbia's Scholarships for Opportunity and Results (SOAR) program permanently, replacing its temporary authorization. It allows scholarship grants to be renewed for up to five additional years without competitive bidding, expands the eligible service area to include the Washington metropolitan region (adding Maryland and Virginia counties), and updates school accreditation requirements to include U.S. Immigration and Customs Enforcement-approved bodies. The bill increases annual funding from $60 million to $75 million starting in fiscal year 2027, extends scholarships to cover pre-kindergarten, and requires more frequent program evaluations focused on student academic progress, graduation rates, and school safety comparisons. These changes directly affect D.C. students using SOAR scholarships, participating schools, and the entities administering the program.
This bill creates "Military Education Savings Accounts" that would provide eligible military children with funds for educational expenses. The program would give parents of military dependents (children of active-duty service members who attended public school for 100+ consecutive days the previous year) up to $6,000 in the first year, with annual increases based on inflation. Parents could use these funds for private school tuition, tutoring, online learning, educational materials, and other approved educational expenses, but not for public school full-time enrollment. The program would prioritize accounts for siblings of previously enrolled children, then children of enlisted members, warrant officers, and finally commissioned officers, with accounts terminating when children turn 22 (or 26 for those with disabilities) or enroll full-time in public school.
This bill increases the maximum annual education voucher amount for foster youth from $5,000 to $12,000 under the Social Security Act. It requires states to improve awareness of these benefits through simplified application forms, electronic access, and coordination with other programs. The bill directly affects foster youth aged 18-26 who are pursuing postsecondary education, providing greater financial support and clearer pathways to access education. States must also develop outreach strategies based on youth input to ensure eligible individuals can access these resources.
The CHOICE Act creates three education choice programs. It expands DC's scholarship program to allow low-income students to use funds for public or private schools, with specific enrollment requirements. It establishes a parent option program under IDEA, permitting parents of children with disabilities to use public funds for private school education while requiring schools to meet accreditation standards and prohibiting discrimination (with religious exemptions). It also creates a 5-year military scholarship pilot program providing up to $8,000 annually for elementary students and $12,000 for secondary students to attend schools of their parents' choice, with specific eligibility requirements for military dependents living on installations that don't already offer full school options.
The Student Empowerment Act (HR 939) expands the use of 529 college savings plans to cover more K-12 education costs. It allows families to use these tax-advantaged savings for tuition, curriculum materials, books, online learning, approved tutoring (by licensed instructors), standardized test fees, dual enrollment, and educational therapies for students with disabilities. Homeschooling expenses are included if they meet state requirements. This change applies to distributions made after the bill's enactment, enabling tax-free savings for a broader range of elementary and secondary education expenses.
S 1723, the Equitable Access to School Facilities Act, provides federal funding to help states create or improve programs that support charter schools' access to facilities. It authorizes $100 million annually (2026-2030) for competitive grants to state education agencies, prioritizing states that expand charter school access to public buildings, provide tax-exempt financing, or grant charter schools first rights to purchase surplus public property. States using these funds must focus on reducing facility funding gaps between charter schools and traditional public schools, particularly in low-income and rural communities, while supplementing (not replacing) existing state funding. The bill also includes provisions for technical assistance and grants to help charter schools meet building codes and secure facilities.
HR 4534 makes Executive Order 14191 legally binding by codifying it into law, directly affecting private, religious, and parochial elementary and secondary schools. The bill's key provision converts the executive order - which aims to expand educational freedom - into permanent law. It explicitly states this change does not alter whether these schools receive federal funding under Title IX or are considered state actors for Fourteenth Amendment liability purposes. The law focuses on establishing the executive order as enforceable policy without modifying existing civil rights protections for schools.
