“The term `eligible student' means an individual who--”
The section defines a covered State as one of the States or the District of Columbia that for a calendar year chooses to take part and to identify scholarship granting organizations in the State. An eligible student is someone in a household whose income for the calendar year before the scholarship application is no more than 300 percent of the area median gross income as that term is used in section 42, and who may enroll in a public elementary or secondary school. A qualified contribution is a charitable gift of cash to a scholarship granting organization that uses it to fund scholarships for eligible students only within the State where it is listed. A qualified elementary or secondary education expense is any expense of an eligible student described in section 530(b)(3)(A).
What the document actually says
“The term `eligible student' means an individual who--”
That sentence, in plain words
The term covers a student who meets two tests. Those two tests follow below.
What this is about
The first is a household income test. It is set at 300 percent of the area median. The second is that the student may attend a public school.
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Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70411, 139 Stat. 215 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“A covered state opts in and an eligible student is set by income,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70411, Sec. 70411. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70411-definitions/ (retrieved October 10, 2026).
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