To amend the Internal Revenue Code of 1986 to increase the qualified elementary and secondary education scholarships credit limit for married taxpayers filing a joint return.

(a) In general. Section 25F(b)(1) of the Internal Revenue Code of 1986 is amended by inserting (200 percent such amount in the case of a joint return) before the period at the end.

(b) Effective date. The amendment made by this section shall apply to taxable years beginning after December 31, 2025.