In CommitteeFiled Feb 20, 2026
Sponsor: Brammer, Brady
Latest Action
Senate/ filed
Mar 7, 2026
Summary
The bill lets individuals, corporations, estates and trusts that donate to the Carson Smith Opportunity Scholarship Program claim any portion of the tax credit shown on their certificate, and to carry any unused credit forward up to three years or back to the prior year. It applies retroactively to tax years beginning Jan. 1, 2026 and takes effect May 6, 2026.
AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.
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