This bill increases the tax credit limit for married couples filing jointly who contribute to qualified elementary and secondary education scholarship programs. Specifically, it doubles the credit limit for joint filers by changing it to 200 percent of the standard amount under Section 25F of the Internal Revenue Code. The change applies to tax years beginning after December 31, 2025, meaning it would first affect the 2026 tax return filed in 2027. The bill was introduced by Representative Smith of Nebraska along with two cosponsors and referred to the House Ways and Means Committee. No additional funding is required since this measure adjusts an existing tax credit rather than creating a new spending program.