PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
No official summary is available in the imported record yet.
People & committees
Rep. Lawler, Michael [R-NY-17] · R–NY
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
Source last updated: Aug 12, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2026-08-03 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed Supporting Students and Families Act would create a federal income-tax credit—a reduction in tax—of up to $200 a year for qualifying school-supply expenses for a dependent. Eligible expenses would include books, supplies, and equipment connected to elementary or secondary education at public, private, or religious schools. An income limit would reduce the credit for higher-income taxpayers.
This Act may be cited as the Supporting Students and Families Act.
In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the eligible elementary and secondary school supply expenses paid or incurred by the taxpayer during the taxable year.
The credit allowed under subsection (a) for the taxable year shall not exceed $200.
the term eligible elementary and secondary school supply expenses means expenses for books, supplies, and other equipment which are paid or incurred in connection with the enrollment or attendance of a dependent of the taxpayer (with respect to whom the taxpayer is allowed a deduction under section 151(c)) as an elementary or secondary school student at a public, private, or religious school.
The amount allowable as a credit under subsection (a) for any taxable year shall be reduced (but not below zero) by an amount which bears the same ratio to the amount so allowable (determined without regard to this paragraph but with regard to paragraph (1)) as— (i) the amount (if any) by which the taxpayer’s modified adjusted gross income exceeds $150,000, bears to (ii) $65,000.
Eligibility would require expenses paid or incurred for books, supplies, or other equipment connected to a dependent’s school enrollment or attendance. The dependent must be someone for whom the taxpayer is allowed a deduction under section 151(c); that existing provision is not reproduced in the bundle.
the term eligible elementary and secondary school supply expenses means expenses for books, supplies, and other equipment which are paid or incurred in connection with the enrollment or attendance of a dependent of the taxpayer (with respect to whom the taxpayer is allowed a deduction under section 151(c)) as an elementary or secondary school student at a public, private, or religious school.
Before the income reduction, the credit would equal qualifying expenses paid or incurred during the tax year, capped at $200 per taxpayer for that year. The text does not provide a separate $200 credit for each dependent.
In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the eligible elementary and secondary school supply expenses paid or incurred by the taxpayer during the taxable year.
The credit allowed under subsection (a) for the taxable year shall not exceed $200.
The credit would gradually decrease when modified adjusted gross income exceeds $150,000. The reduction would equal the otherwise available credit multiplied by income above $150,000 divided by $65,000, with the credit never falling below zero. Under that formula, it would reach zero at $215,000.
The amount allowable as a credit under subsection (a) for any taxable year shall be reduced (but not below zero) by an amount which bears the same ratio to the amount so allowable (determined without regard to this paragraph but with regard to paragraph (1)) as— (i) the amount (if any) by which the taxpayer’s modified adjusted gross income exceeds $150,000, bears to (ii) $65,000.
For the income limit, the bill would use adjusted gross income, a tax-law income measure, plus any income excluded under sections 911, 931, or 933. The bundle does not reproduce those exclusions.
For purposes of this paragraph, the term modified adjusted gross income means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.
Taxpayers could not count expenses toward this credit to the extent they also count those expenses as qualified education expenses under the referenced Coverdell education savings account rule. This would restrict using the same expenses for both tax treatments.
(d) Coordination with Coverdell education savings accounts The taxpayer shall not take into account any eligible elementary and secondary school supply expenses under subsection (a) to the extent such expenses are taken into account as qualified education expenses under section 530(d)(2)(A).
The proposed amendments would apply to tax years beginning after December 31, 2026.
The amendments made by this section shall apply to taxable years beginning after December 31, 2026.
The supplied actions snapshot, updated August 12, 2026, records introduction in the House and referral to the House Committee on Ways and Means on August 3, 2026. It does not establish subsequent action or enactment.
Source snapshot updated 2026-08-12T11:16:36Z. 2026-08-03: Referred to the House Committee on Ways and Means. 2026-08-03: Introduced in House 2026-08-03: Introduced in House
A closer look
Reviewed version: Introduced in House · 2026-08-03. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish formal earmark status in accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption, or preferential exception was identified in the complete supplied introduced text. Ordinary eligibility for the proposed credit does not itself constitute a targeted-benefit finding. This conclusion does not extend to other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Aug 12, 2026. How PlainBill uses AI