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

This bill removes the requirement for states to formally opt in to participate in the federal qualified elementary and secondary education scholarship credit. By eliminating this state-level approval process, the legislation allows the tax benefit to apply more broadly without waiting for individual state action. The change directly affects parents of K-12 students who use these scholarships, as it streamlines access to the associated tax credit.