allow married taxpayers to claim the Federal Scholarship Tax Credit up to double the cap for individual filers

Adrian Smith · Nebraska · Republican

policy impact 0.55 specificity 0.90 extraction confidence 86%

Commitment kind: action. Promised action: allow married taxpayers to claim the Federal Scholarship Tax Credit up to an amount double the cap for individual filers. Promised outcome: married taxpayers are not disadvantaged when donating for scholarship tax credits. Deadline: unknown; not assumed expired. Official House press release announcing Smith's bicameral Educational Opportunities Expansion Package during his service as U.S. Representative for Nebraska's 3rd District.

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Occurrences

HR 10413: Would ensure that married taxpayers are not at a disadvantage by allowing them to claim the tax credit up to an amount that is double the cap for individual filers.

Smith's office says his Educational Opportunities Expansion Package includes a bill to let married taxpayers claim up to twice the individual Federal Scholarship Tax Credit cap.

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

Evidence

verified · Source version 61551 · locator 7847

HR 10413: Would ensure that married taxpayers are not at a disadvantage by allowing them to claim the tax credit up to an amount that is double the cap for individual filers.

Fetched verbatim passage. AI summary (separate from source): Smith announced H.R. 10413 as part of a package to change the Federal Scholarship Tax Credit so married taxpayers could claim up to twice the individual cap; this is concrete recent legislative effort, not enactment.

unresolved same_term A for effort

Smith Leads Bicameral Effort to Expand Educational Opportunities | Representative Adrian Smith
primary · model gpt-5.5 · confidence 95%

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unverified · Source version 61559 · locator unknown

The credit allowed under subsection (a) to any taxpayer for any taxable year shall not exceed $1,700.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): The current U.S. Code text still lists a single $1,700 taxpayer limit, so the promised doubled cap for married filers has not been enacted as of the latest available statutory text.

unresolved same_term

26 USC 25F: Qualified elementary and secondary education scholarships
secondary · model gpt-5.5 · confidence 90%

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Assessments

Public state: pending As of 2026-09-20 · verified · . Original AI recommendation (not independently established): unresolved. same_term A for effort

The verified commitment and passage show Smith advanced H.R. 10413, which would allow married taxpayers to claim the Federal Scholarship Tax Credit up to double the individual cap. However, the verified evidence provided establishes only proposed legislative action, not enactment or achievement of the promised tax-credit outcome. With no documented deadline expired as of 2026-09-20, this remains unresolved rather than delivered or never.

provider codex_cli · model gpt-5.5 · confidence 90%