Congress is out of session until Monday, November 9 for the midterm campaign. No new roll-call votes until then; the last were the House on Sep 16 and the Senate on Sep 30.

S. 301 · 118th Congress · Taxation

Educational Opportunities Act of 2023

Died in committee2.2k words Introduced Feb 7, 2023 · Latest action Feb 7, 2023

FollowRead the text
How far it has goneStopped at 2 of 6 · Died in committee
  1. IntroducedFeb 7, 2023 Done
  2. CommitteeDied Jan 3, 2025 Stopped here
  3. Senate floorNot yet Not reached yet
  4. House floorNot yet Not reached yet
  5. Chambers agreeNot yet Not reached yet
  6. PresidentNot yet Not reached yet

What it does

This bill allows individual taxpayers a tax credit for charitable contributions to a scholarship granting organization. The bill allows a maximum credit amount of $4,500 ($2,250 for a married individual filing a separate return). A scholarship granting organization is a tax-exempt entity whose exclusive purpose is to provide scholarships for the tuition and other education expenses of elementary and secondary school students from low-income households (i.e., household income not exceeding 250% of federal poverty guidelines).

The bill allows corporate taxpayers a tax credit, up to $100,000, for contributions to a scholarship granting organization. It also imposes a penalty on scholarship granting organizations that fail to distribute at least 90% of their total receipts for elementary and secondary school expenses in a taxable year.

Congressional Research Service · summary of “Introduced in Senate” version · Feb 7, 2023

Who lobbies on it

1 organization · 8 filings · Q1 2023–Q4 2024

One square per quarter since introduction, oldest left. Filled = named it that quarter.

  1. Syensqo Usa Llc 8 of 8 quarters
    “H.R. 8187, the Critical Material Transparency and Reporting of Advanced Clean Energy (Critical Material TRACE) Act, including provisions related to supply chain security and reporting. H.R.8398, Miscellaneous Tariff Bill Reform Act, including provisions related to chemical products and economic competitiveness. USTR's…”

    Q4 2024 filing · $900K lobbying spend in 2024, all issues

Organizations that named S. 301 in a quarterly lobbying report. Covers organizations with a PAC on file; reports from organizations without one aren’t loaded yet. Spend is the organization’s total across all issues: reports don’t split spending by bill. Source: Senate lobbying disclosures (LD-2) from lda.gov; quotes are word for word from the “specific lobbying issues” field.

Actions

2 actions · newest first
  1. Feb 7, 2023Read twice and referred to the Committee on Finance.
  2. Feb 7, 2023Introduced in Senate