H.R. 10413: 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 would change a tax credit for certain elementary and secondary education scholarships. Under current law, taxpayers can claim a credit for contributions to organizations that provide scholarships for K–12 students, but there is a limit on how much of that credit can be claimed.

The bill would increase that credit limit for married taxpayers who file a joint return. Specifically, it would allow joint filers to claim 200% of the current amount of the credit limit, instead of the standard limit that applies to other filers.

In practical terms, this means married couples filing jointly could receive a larger tax benefit if they make qualifying scholarship contributions. The bill does not appear to change who is eligible for the credit, what kinds of scholarships qualify, or how the scholarship programs operate. It only changes the maximum credit amount available to joint filers.

The change would apply to taxable years beginning after December 31, 2025, so it would affect returns filed for 2026 and later tax years.

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