High-Quality Charter Schools Act
May 20, 2025
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Where This Stands
Currently in_committee. The next step in the legislative lifecycle is Floor Vote.
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →The Frame
If passed, this bill would allow individual taxpayers to reduce their federal tax liability by donating to specific charter school organizations, potentially increasing private funding for charter school expansion.
Potentially affected actors named in the source documents. Mention is not a position.
Individual Taxpayers
Taxpayers who donate to eligible charter organizations may reduce their federal tax liability.
Charter Management Organizations
Organizations meeting specific performance or grant criteria may receive increased private funding.
State Education Agencies
States are responsible for determining which charter organizations meet the top 10% performance threshold for eligibility.
Current stage: in_committee.
Floor Vote.
Summary
Key Facts
- Taxpayers can claim a credit equal to 75% of qualified charitable contributions made to eligible charter school organizations.
- The annual tax credit is capped at the greater of 10% of the taxpayer's adjusted gross income or $5,000.
- Eligible organizations must be 501(c)(3) non-profits that are not private foundations.
- To be eligible, an organization must either have received federal grants for high-quality charter expansion or be ranked by their state in the top 10% for student performance.
- Eligible organizations must maintain separate accounting for these contributions and undergo annual independent financial audits.
- Qualified contributions are limited to cash or marketable securities used for the creation or expansion of charter schools.
- Donors cannot claim both this tax credit and a standard charitable deduction for the same contribution.
- Unused tax credits can be carried forward for up to five taxable years.
- Total credits are subject to a state-level volume cap to be established by the Act.
- Organizations that fail to spend 100% of qualified contributions by a set deadline will be disqualified from receiving future qualified contributions.
Frequently Asked Questions
Can I claim this credit for any donation to a school?
What happens if I don't use the full credit in one year?
Does this replace my regular charitable tax deduction?
Why It Matters
If passed, this bill would allow individual taxpayers to reduce their federal tax liability by donating to specific charter school organizations, potentially increasing private funding for charter school expansion.
News Coverage
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Performance-Based Tax Incentives
The bill ties tax credit eligibility to state-level performance rankings (top 10%), creating a direct link between tax policy and school performance metrics.
Connected Entities
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy50Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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