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 House
- Passed Senate
- To Governor
- Became Law
Overview
This bill establishes a federal tax credit scholarship program in Tennessee, allowing taxpayers to receive federal tax credits for donations to scholarship-granting organizations that provide educational assistance to students.
Why it matters: Homeschooling families may benefit from or be affected by scholarship funds made available through this program, and it represents a funding mechanism that could expand educational options including homeschool-adjacent services or private education alternatives.
Topic: esa_voucher_taxcredit · classifier confidence 72%
What this changes
Creates a new law or program
Law today: The bill does not spell out the prior law in the available summary, but it references amendments to Title 4 (State Government), Title 9 (Education generally), and Title 49 (Education—specific provisions), suggesting Tennessee's existing education funding and tax code framework.
If passed: This bill creates a new 'Federal Tax Credit Scholarship Act' that allows donors to receive federal tax credits for contributing to scholarship granting organizations. Homeschooling families may gain access to new private scholarship funding streams if those organizations direct scholarships to homeschool students, depending on how the program is structured and whether homeschool participation is included in the program rules.
AI-generated from the bill text — verify against the official text.
Likely supporters & opponents
Likely support
- School-choice advocates — Tax credit scholarships expand educational options and private funding without direct government spending, increasing access to diverse educational paths including homeschooling.
- Homeschool advocacy organizations — If scholarships are available to homeschool families, this creates additional financial resources to support homeschool expenses without increasing regulatory burden.
Likely opposition
- Public education funding advocates — Tax credit scholarships reduce state tax revenue and redirect funding away from public schools, potentially worsening equity and school funding disparities.
AI-inferred typical positions based on the bill’s substance — general stakeholder categories, not confirmed endorsements.
Should I support this?
Likely helpful for Christian families
This bill creates a new funding mechanism that could expand financial options for homeschooling families through private scholarships and likely does not impose new regulatory burdens or restrictions on homeschooling. However, the actual impact depends on implementation details not visible in the summary—specifically whether homeschools are eligible recipients and how broadly scholarships can be used.
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
- William Lamberth (R)
- Clay Doggett (R)
- Dennis Powers (R)
- Jody Barrett (R)
- Elaine Davis (R)
- Bryan Terry (R)
- Greg Vital (R)
- Aron Maberry (R)
- Mike Sparks (R)
- Scott Cepicky (R)
Status timeline
- 2026-05-05Comp. became Pub. Ch. 720
- 2026-03-30Sponsor(s) Added.H
- 2026-03-30Comp. SB subst.H
- 2026-03-23H. Placed on Regular Calendar for 3/30/2026H
- 2026-03-23Objected to on Consent Calendar.H
- 2026-03-23Sponsor(s) Added.H
- 2026-03-19H. Placed on Consent Calendar for 3/23/2026H
- 2026-03-18Placed on cal. Calendar & Rules Committee for 3/19/2026H
- 2026-03-16Rec. for pass; ref to Calendar & Rules CommitteeH
- 2026-03-11Placed on cal. Government Operations Committee for 3/16/2026H
- 2026-03-10Rec. for pass; ref to Government Operations CommitteeH
- 2026-03-05Placed on cal. Education Committee for 3/10/2026H
- 2026-03-03Rec. for pass by s/c ref. to Education CommitteeH
- 2026-02-25Placed on s/c cal K-12 Subcommittee for 3/3/2026H
- 2026-02-05Assigned to s/c K-12 SubcommitteeH
- 2026-02-05P2C, ref. to Education Committee - Government Operations for ReviewH
- 2026-02-04Intro., P1C.H
- 2026-02-02Filed for introductionH
H = House · S = Senate · A = Assembly