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. Vindman, Eugene Simon [D-VA-7] · D–VA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
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.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Oct 2, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2026-09-15 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 proposal would give individual taxpayers a tax credit—a reduction in tax—for necessary school supplies they buy for eligible dependent children under 17. It would cover primary or secondary education at public, private, or home schools. The credit would equal qualifying expenses, up to $250 for each eligible child per tax year.
In the case of any individual, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to the lesser of— (1) the amount of qualified school supply expenses paid by the taxpayer during such taxable year with respect to each qualifying dependent child of the taxpayer, and (2) $250.
The credit under subsection (a) shall be determined separately with respect to each qualifying dependent child of the taxpayer.
supplies (including backpacks, notebooks, folders and binders, calculators, lunch boxes, writing instruments, and school uniforms) necessary for the attendance of such child at a public, private, or home school providing primary or secondary education.
the term qualifying dependent child means any dependent of the taxpayer who— (1) is a qualifying child of the taxpayer, and (2) has not attained age 17 as of the close of the taxable year.
The proposed credit would be calculated separately for each eligible child. For each child, it would equal the smaller of $250 or the qualifying school supply expenses the taxpayer paid during that tax year.
an amount equal to the lesser of— (1) the amount of qualified school supply expenses paid by the taxpayer during such taxable year with respect to each qualifying dependent child of the taxpayer, and (2) $250.
The credit under subsection (a) shall be determined separately with respect to each qualifying dependent child of the taxpayer.
Eligible expenses would include necessary backpacks, notebooks, folders, binders, calculators, lunch boxes, writing instruments, and school uniforms. The list is illustrative; supplies must be necessary for the child's attendance at a public, private, or home school providing primary or secondary education.
the term qualified school supply expenses means, with respect to any qualifying dependent child of the taxpayer, amounts paid by the taxpayer for supplies (including backpacks, notebooks, folders and binders, calculators, lunch boxes, writing instruments, and school uniforms) necessary for the attendance of such child at a public, private, or home school providing primary or secondary education.
A child would have to be both the taxpayer's dependent and a qualifying child, and must still be under 17 at the end of the tax year.
the term qualifying dependent child means any dependent of the taxpayer who— (1) is a qualifying child of the taxpayer, and (2) has not attained age 17 as of the close of the taxable year.
The bill would add references to the new credit, section 36C, in section 6211(b)(4)(A) and in title 31, section 1324(b)(2). It would also add the credit to the table of sections. The supplied text does not reproduce the existing provisions being amended.
(b) Conforming amendments (1) Section 6211(b)(4)(A) is amended by inserting 36C, after 36B,. (2) Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C, after 36B,. (3) The table of sections for subpart C of part IV of subchapter A of chapter 1 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Back to school tax credit.
If enacted, the amendments would apply to tax years beginning after the enactment date. The text does not set a fixed calendar start date.
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
The supplied actions snapshot, updated October 2, 2026, records introduction in the House and referral to the House Committee on Ways and Means on September 15, 2026.
Source snapshot updated 2026-10-02T19:56:12Z. 2026-09-15: Referred to the House Committee on Ways and Means. 2026-09-15: Introduced in House
A closer look
Reviewed version: Introduced in House · 2026-09-15. 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 cover 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 does not establish the absence of earmarks in other versions or 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 treatment beyond the proposed credit's ordinary intended coverage was identified in the complete supplied introduced text. This conclusion is limited to that version.
Full text preserved for this analysis. Legislative record snapshot: Oct 2, 2026. How PlainBill uses AI