Education Freedom Scholarships and Opportunity Act

Senate Bill

S. 370

119th Congress

Education Freedom Scholarships and Opportunity Act

In Committee

Introduced:Feb 3, 2025

Primary Sponsor

John Thune

Senator

Republican

SD

Cosponsors

1

Quick Stats

Policy Area

Taxation

Summary

This bill creates federal tax credits for individuals and businesses that donate money to scholarship organizations and workforce training programs. Donors could claim a credit against their federal taxes for contributions to approved organizations that provide scholarships for K-12 students or vocational training programs. States would identify which organizations qualify for the program.

Latest Action

Read twice and referred to the Committee on Finance.

SponsorJohn Thune (R-SD)

Introduced2/3/2025

StatusRead twice and referred to the Committee on Finance.

ChamberSenate

Data from Congress.gov

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Vote Prediction

Education Freedom Scholarships and Opportunity Act

This bill creates federal tax credits for individuals and businesses that donate money to scholarship organizations and workforce training programs. Donors could claim a credit against their federal taxes for contributions to approved organizations that provid

Community Breakdown

Pass

0%

Fail

0%

0 predictions

This bill creates federal tax credits for individuals and businesses that donate money to scholarship organizations and workforce training programs. Donors could claim a credit against their federal taxes for contributions to approved organizations that provide scholarships for K-12 students or vocational training programs. States would identify which organizations qualify for the program.

Bill Number: 370
Sponsor: John Thune (R-SD)
Introduced: 2/3/2025
Status: Read twice and referred to the Committee on Finance.
Policy Area: Taxation

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: Education Freedom Scholarships and Opportunity Act
Bill Number: 370
Sponsor: John Thune (R-SD)
Status: Read twice and referred to the Committee on Finance.
Introduced: 2/3/2025
Summary: This bill creates federal tax credits for individuals and businesses that donate money to scholarship organizations and workforce training programs. Donors could claim a credit against their federal taxes for contributions to approved organizations that provide scholarships for K-12 students or voca

Data from Congress.gov

AI Summary

Plain-English explanation of this bill

This bill creates federal tax credits for individuals and businesses that donate money to scholarship organizations and workforce training programs. Donors could claim a credit against their federal taxes for contributions to approved organizations that provide scholarships for K-12 students or vocational training programs. States would identify which organizations qualify for the program.

Last updated: 3/4/2026

Key Points

Main provisions of the bill

Individual taxpayers could receive a federal tax credit for donations to approved scholarship organizations, up to 10% of their adjusted gross income.
Businesses could also receive tax credits for similar donations, with the credit amount limited to 5% of their taxable income.
Scholarship organizations must be nonprofits that give at least 90% of donations directly to students for educational expenses.
The scholarships can be used for K-12 education expenses, career and technical education, or vocational training and apprenticeship programs.
Each state would decide which scholarship and workforce training organizations qualify for the program within their borders.

How This Impacts Americans

Potential effects on citizens and communities

This bill would affect taxpayers who donate to education causes, students receiving scholarships, and the organizations that distribute them. Donors would reduce their federal tax bills through credits, potentially increasing funding available for private school scholarships and job training programs. States would gain authority to determine which organizations participate in the program, while the federal government would collect less tax revenue from participating donors.

Policy Areas

Primary Policy Area

Taxation

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

370, 119th Congress (2025). "Education Freedom Scholarships and Opportunity Act". Source: Voter's Right Platform. https://votersright.org/bills/118-s-370