To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.

(a) In general. Section 25F(c)(5) of the Internal Revenue Code of 1986 is amended—

(1) in subparagraph (B), by inserting and after the comma at the end,

(2) in subparagraph (C), by striking and at the end, and

(3) by striking subparagraph (D).

(b) Conforming amendments. Section 25F of such Code is amended—

(1) in subsection (c)—

(A) by striking paragraph (1), and

(B) in paragraph (3), by striking listed pursuant to subsection (g) and inserting located,

(2) by striking subsection (g), and

(3) in subsection (h)(1), by striking subsections (d) and (g) and inserting subsection (d).

(c) Effective date. The amendments made by this section shall take effect as if included in section 70411 of Public Law 119–21.