I 118th CONGRESS 1st Session H. R. 531 IN THE HOUSE OF REPRESENTATIVES January 26, 2023 Mr. Smith of Nebraska (for himself, Mr. Owens , Mr. Kelly of Pennsylvania , Ms. Foxx , Ms. Stefanik , Mrs. Miller-Meeks , Mr. Reschenthaler , Mr. Jordan , Mr. McHenry , Ms. Malliotakis , Mrs. Steel , Mr. Allen , Mr. Flood , Mr. Fry , Mrs. Houchin , Mr. LaTurner , Mr. Lawler , Ms. Letlow , Mr. Loudermilk , Ms. Mace , Mr. Meuser , Mr. Moolenaar , Mr. Rutherford , Ms. Salazar , Mr. Wilson of South Carolina , Mr. Yakym , and Ms. Tenney ) introduced the following bill; which was referred to the Committee on Ways and Means , and in addition to the Committee on Education and the Workforce , for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned A BILL To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students.