Educational Choice for Children Act: Provides $10 billion in annual tax credits to incentivize private donations for K-12 education scholarships, expanding school choice without federal mandates.
Provide $10 billion in annual tax credits to incentivize donations for K-12 education scholarships, expanding school choice without federal mandates.
Occurrences
Evidence
The U.S. Departments of Education and Treasury released a joint fact sheet on the Education Freedom Tax Credit, created by President Trump's Working Families Tax Cuts Act. This program provides families with more affordable education options and is supported by nearly half of America's governors from both parties. As of January 27, 2026, 23 states have opted into the program, including West Virginia.
Senator Bill Cassidy introduced the Educational Choice for Children Act of 2025 (S.292) on January 29, 2025. The bill aims to amend the Internal Revenue Code to allow a tax credit for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students. Senator James C. Justice is listed as one of the cosponsors.
Representative Adrian Smith introduced the Educational Choice for Children Act of 2025 (H.R.833) on January 31, 2025. The bill proposes amending the Internal Revenue Code to allow a tax credit for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students.
Assessments
Sen. Justice cosponsored S.292 (Educational Choice for Children Act of 2025) and related House legislation was introduced, and a federal Education Freedom Tax Credit was established under the Working Families Tax Cuts Act. The Departments of Education and Treasury fact sheet (Jan 27, 2026) shows the program was implemented and that West Virginia opted in along with other states. These actions created federal tax credits to incentivize donations for K–12 scholarships consistent with the promise’s substance. The evidentiary record confirms enactment and state opt-in during his term; the sources do not explicitly cite the exact $10 billion annual figure in the claim.