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. Smith, Adrian [R-NE-3] · R–NE
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: Oct 2, 2026. Consult Congress.gov for the current record.
AI Conversation Starters
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Analyze H.R.10413 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine H.R.10413 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine H.R.10413 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine H.R.10413 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.
PlainBill explanation
Based on the full Introduced in House · 2026-09-16 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.
This bill proposes to make the tax-credit limit for qualified elementary and secondary education scholarships twice the otherwise specified amount for married taxpayers filing a joint tax return. The change would apply to tax years beginning after December 31, 2025. The supplied bill does not state the underlying dollar limit.
Qualified elementary and secondary education scholarships credit limit for married taxpayers filing jointly
Section 25F(b)(1) of the Internal Revenue Code of 1986 is amended by inserting (200 percent such amount in the case of a joint return) before the period at the end.
The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
The proposal would amend section 25F(b)(1) of the federal tax code by adding a joint-return limit equal to 200 percent—twice—the amount referenced there.
Section 25F(b)(1) of the Internal Revenue Code of 1986 is amended by inserting (200 percent such amount in the case of a joint return) before the period at the end.
The proposed amendment would apply to tax years beginning after December 31, 2025.
The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
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 16, 2026.
Source snapshot updated 2026-10-02T19:57:38Z. 2026-09-16: Referred to the House Committee on Ways and Means. 2026-09-16: Introduced in House
A closer look
Reviewed version: Introduced in House · 2026-09-16. 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 was identified in the complete supplied introduced text. This conclusion is limited to that version and 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 absence 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 or special exception beyond the main policy's broad coverage was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Oct 2, 2026. How PlainBill uses AI