AN ACT to amend Tennessee Code Annotated, Title 4; Title 9 and Title 49, relative to the federal tax credit for contributions made to certain scholarship granting organizations.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
Tennessee's Federal Tax Credit Scholarship Act allows state taxpayers to receive federal tax credits for donations to scholarship-granting organizations that provide educational assistance to students. This program can fund private school tuition and education expenses, which may be used by homeschooling families as an alternative educational option.
Why it matters: Homeschooling families could potentially benefit from scholarship funding made available through this tax-credit program, expanding their educational funding options beyond family resources. However, the extent of benefit depends on whether the scholarship organizations explicitly fund homeschool expenses or only traditional school tuition.
Topic: esa_voucher_taxcredit · classifier confidence 72%
What this changes
Creates a new law or program
Law today: Tennessee law does not currently appear to have a federal tax credit scholarship program in place. The bill creates a new framework for tax credits related to scholarship-granting organizations.
If passed: The bill would establish a Federal Tax Credit Scholarship program in Tennessee, allowing individuals and businesses to receive federal tax credits when they make contributions to certain scholarship-granting organizations. This could expand education funding options, including potential scholarships that support alternative education choices such as homeschooling programs, tutoring, or other non-public school options, depending on how the scholarship-granting organizations are structured and what educational services they fund.
AI-generated from the bill text — verify against the official text.
Likely supporters & opponents
Likely support
- School-choice advocates — Federal tax credit scholarships expand education options and funding pathways beyond traditional public schools, including support for homeschooling families and independent educational programs.
- Homeschool advocacy organizations — Such programs may create new funding sources and scholarships accessible to homeschooling families if scholarship-granting organizations include homeschool support in their eligible services.
Likely opposition
- Public-school funding advocates — Tax credits reduce federal revenue available for public education and may divert private charitable giving away from public school support.
AI-inferred typical positions based on the bill’s substance — general stakeholder categories, not confirmed endorsements.
Should I support this?
Mixed for Christian families
The bill creates a potential funding mechanism that could benefit homeschooling families if scholarship organizations include homeschool services; however, the actual impact depends entirely on how the program is implemented and which educational services qualify for scholarships, which the summary does not clarify. Without the full bill text, we cannot confirm whether homeschoolers would have meaningful access to these credits or whether restrictions might apply.
An AI assessment from a Christian-family perspective — religious freedom, parental rights, and freedom in education — not legal or voting advice.
Official summary
As enacted, enacts the "Federal Tax Credit Scholarship Act." - Amends TCA Title 4; Title 9 and Title 49.
Sponsors
- Jack Johnson (R)
- Janince Bowling (R)
- John Stevens (R)
- Brent Taylor (R)
Status timeline
- 2026-05-05Effective date(s) 04/14/2026
- 2026-05-05Pub. Ch. 720
- 2026-04-14Signed by Governor.S
- 2026-04-02Transmitted to Governor for action.S
- 2026-04-02Signed by H. SpeakerH
- 2026-04-01Signed by Senate SpeakerS
- 2026-04-01Enrolled and ready for signaturesS
- 2026-03-30Passed H., Ayes 75, Nays 19, PNV 0H
- 2026-03-30Failed to adopt Am (Amendment 1 - HA0888), Ayes 24, Nays 70, PNV 0H
- 2026-03-30Subst. for comp. HB.H
- 2026-03-23Rcvd. from S., held on H. desk.H
- 2026-03-19Sponsor(s) Added.S
- 2026-03-19Engrossed; ready for transmission to HouseS
- 2026-03-19Passed Senate, Ayes 27, Nays 5, PNV 1S
- 2026-03-19Amendment tabled (Amendment 1 - SA0722)S
- 2026-03-17Placed on Senate Regular Calendar for 3/19/2026S
- 2026-03-16Senate Reset on calendar for 3/19/2026S
- 2026-03-13Placed on Senate Consent Calendar 2 for 3/16/2026S
- 2026-03-11Recommended for passage, refer to Senate Calendar CommitteeS
- 2026-03-05Placed on Senate Education Committee calendar for 3/11/2026S
- 2026-02-05Passed on Second Consideration, refer to Senate Education CommitteeS
- 2026-02-02Introduced, Passed on First ConsiderationS
- 2026-02-02Filed for introductionS
H = House · S = Senate · A = Assembly