repeal the state opt-in requirement for the Federal Scholarship Tax Credit so students nationwide can access scholarship opportunities

H.R. 10412: Would repeal the state opt-in requirement for the Federal Scholarship Tax Credit, ensuring that every student has access to its scholarship opportunities regardless of their zip code.

Smith's office says his Educational Opportunities Expansion Package includes a bill to repeal the state opt-in requirement for the Federal Scholarship Tax Credit.

Smith Leads Bicameral Effort to Expand Educational Opportunities | Representative Adrian Smith
primary · press_release · model gpt-5.5

unverified · Source version 61551 · locator unknown

"H.R. 10412: Would repeal the state opt-in requirement for the Federal Scholarship Tax Credit"

Unverified model/legacy excerpt; not proof. AI summary (separate from source): Smith announced a legislative effort, H.R. 10412, aimed at repealing the FSTC state opt-in rule. The wording shows an attempt rather than completed enactment.

unresolved same_term A for effort

Smith Leads Bicameral Effort to Expand Educational Opportunities | Representative Adrian Smith
primary · model gpt-5.5 · confidence 90%

unverified · Source version 61557 · locator unknown

"A state or the District of Columbia (state) must choose to participate in the FSTC"

Unverified model/legacy excerpt; not proof. AI summary (separate from source): The IRS still describes state participation as required for the FSTC, indicating the opt-in requirement had not been repealed as of the page's listed 2027 participation update.

unresolved same_term

Federal Scholarship Tax Credit (FSTC) | Internal Revenue Service
secondary · model gpt-5.5 · confidence 88%