This bill eliminates a requirement that states must opt into a federal tax credit for education scholarships. Currently, under the Internal Revenue Code, states must voluntarily participate in a program that allows taxpayers to claim a credit for contributions to scholarships for elementary and secondary education. The bill removes this state opt-in requirement, making the scholarship credit available nationwide without requiring individual states to authorize participation. The legislation amends Section 25F of the Internal Revenue Code and removes related provisions that governed state participation in the program. The changes take effect retroactively, as if they were included in an earlier tax law passed in 2025, meaning they apply to tax years covered under that previous legislation.