To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.

Cost and committee reports

Official records Congress.gov attaches to H.R. 10412.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. SMITH of Nebraska, as printed in the Congressional Record (Vol. 172, No. 146, September 16, 2026, Page H5983):
  Article 1, Section 8 of the U.S. Constitution
  Source: Congress.gov, Congressional Record September 16, 2026 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  45 characters

  Congress.gov bill record

  H.R. 10412, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/10412

  Record last updated by Congress.gov

  October 2, 2026

  PORKER copy retrieved

  October 3, 2026

  Stored copy, SHA-256 of the file

  692e80bf6dbbae928ffa168140bdf0f2aacc2c3d0bfda8f82acf0aa1fe6be53c

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of October 2, 2026). Not every bill gets one.

From the Congress.gov bill record for H.R. 10412, last updated October 2, 2026. PORKER’s copy was retrieved October 3, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.