This bill removes a requirement that states must opt in to allow their residents to claim a federal tax credit for donations to elementary and secondary education scholarship programs. Currently, the tax code allows taxpayers to claim a credit for contributions to qualified scholarship funds, but only if their state has chosen to participate in the program. The legislation eliminates this state opt-in requirement, making the scholarship credit available to all taxpayers nationwide regardless of whether their state has formally opted into the program. The bill makes conforming changes to the tax code to reflect this elimination, striking provisions related to state participation lists and opt-in procedures. The changes take effect retroactively as of the date that the original scholarship credit was established in an earlier tax law.