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SB3776 • 2026
EDUCATION CHOICE FOR CHILD ACT
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
EDUCATION CHOICE FOR CHILD ACT
Added as Co-Sponsor Sen. Li Arellano, Jr.
Added as Co-Sponsor Sen. John F. Curran
Added as Chief Co-Sponsor Sen. Chris Balkema
Added as Chief Co-Sponsor Sen. David Koehler
Filed with Secretary by Sen. Adriane Johnson
First Reading
Referred to Assignments
EDUCATION CHOICE FOR CHILD ACT
Illinois General Assembly - Full Text of SB3776 Select Language × The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein. Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet. The English language version is always the official and authoritative version of this website. NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window. 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Full Text of SB3776 Home Legislation Full Text SB3776 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB3776 Introduced 2/5/2026, by Sen. Adriane Johnson SYNOPSIS AS INTRODUCED: New Act Creates the Educational Choice for Children Act. Requires the State Board of Education to submit to the Secretary of the Treasury of the United States and publish on the website of the State Board a list of all scholarship granting organizations that meet the requirements of certain provisions of the Internal Revenue Code and that are located in the State. Provides that the State Board may establish rules governing the process and documentation necessary for an entity to demonstrate that it qualifies to be included as a scholarship granting organization on the list. Requires the State Board to comply with all federal regulations pertaining to the administration of the federal tax credit established under certain provisions of the Internal Revenue Code to ensure that the State is eligible to participate in taxable years beginning after December 31, 2026. Provides that qualifying scholarship granting organizations on the list may provide scholarships for any qualified elementary or secondary education expense, to the extent allowed under federal law. Provides that the General Assembly voluntarily elects the State to: (1) participate in the federal tax credit for individuals who make qualified contributions to scholarship granting organizations within the State; and (2) identify scholarship granting organizations located in the State. Effective immediately. LRB104 20686 LNS 34185 b A BILL FOR SB3776 LRB104 20686 LNS 34185 b 1 AN ACT concerning education. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 1. Short title. This Act may be cited as the 5 Educational Choice for Children Act. 6 Section 5. Legislative intent. 7 (a) This Act is intended to avail elementary and secondary 8 students in this State of the additional funding opportunities 9 recently signed into law offering a federal tax credit of up to 10 $1,700 for individuals that donate to scholarship granting 11 organizations, thereby increasing funding for these 12 organizations to help families pay for their children to 13 attend the elementary or secondary school of their choice. 14 (b) This Act is intended to help students attending public 15 schools in this State, as well as nonpublic schools, to cover 16 all categories of educational expenses under the federal 17 Educational Choice for Children Act of 2025, including fees, 18 tutoring, educational therapies, transportation, technology, 19 and other expenses. 20 (c) This Act is intended to ensure that students in this 21 State are put on the same footing as other states that have 22 similar programs at the state level and with any state that 23 opts into the federal Educational Choice for Children Act of SB3776 - 2 - LRB104 20686 LNS 34185 b 1 2025. 2 (d) This Act is intended to ensure that children in this 3 State are not prohibited from benefiting from scholarship 4 funds available to children in other states at no cost to State 5 taxpayers. 6 Section 10. Definitions. 7 "Contribution" means a donation made by a taxpayer during 8 the taxable year for providing scholarships as provided in 9 this Act. 10 "Qualified contribution" means a charitable contribution 11 of cash to a scholarship granting organization that uses the 12 contribution to fund scholarships for eligible students, as 13 defined in Section 25f of the Internal Revenue Code, and 14 solely within the State pursuant to subsection (g) of Section 15 25f of the Internal Revenue Code. 16 "Qualified elementary or secondary education expense" 17 means any expense of an eligible student that is described in 18 subparagraph (A) of paragraph (3) of subsection (b) of Section 19 530 of the Internal Revenue Code. 20 "Scholarship granting organization" means an entity 21 meeting the definition of and requirements for a scholarship 22 granting organization under Section 25f of the Internal 23 Revenue Code. 24 "State Board" means the State Board of Education. SB3776 - 3 - LRB104 20686 LNS 34185 b 1 Section 15. Powers and duties of the State Board. 2 (a) The State Board shall submit to the Secretary of the 3 Treasury of the United States and publish on the website of the 4 State Board a list of all scholarship granting organizations 5 that meet the requirements of Section 25f of the Internal 6 Revenue Code and that are located in this State. As part of the 7 submission, the State Board shall certify its authority to 8 submit the list on behalf of the State and comply with any 9 other requirements of Section 25f of the Internal Revenue 10 Code, its associated regulations, or other applicable guidance 11 issued by the Secretary of the Treasury of the United States. 12 (b) The State Board may establish rules governing the 13 process and documentation necessary for an entity to 14 demonstrate that it qualifies to be included as a scholarship 15 granting organization on the list submitted by the State Board 16 pursuant to subsection (a) and in accordance with Section 25f 17 of the Internal Revenue Code, its associated regulations, or 18 other applicable guidance issued by the Secretary of the 19 Treasury of the United States. 20 (c) The State Board may enter into an agreement with other 21 State agencies, including the Department of Revenue, to meet 22 the requirements of this Section. 23 Section 20. Compliance with federal regulations. The State 24 Board shall comply with all federal regulations pertaining to 25 the administration of the federal tax credit established under SB3776 - 4 - LRB104 20686 LNS 34185 b 1 Section 25f of the Internal Revenue Code to ensure that this 2 State is eligible to participate in taxable years beginning 3 after December 31, 2026. 4 Section 25. Scholarships provided. In accordance with 5 Section 25f of the Internal Revenue Code and any applicable 6 federal regulations and guidance, qualifying scholarship 7 granting organizations on the list submitted pursuant to 8 subsection (a) of Section 15 may provide scholarships for any 9 qualified elementary or secondary education expense, including 10 nonpublic school expenses, to the extent allowed under federal 11 law. 12 Section 30. State election for federal tax credit. 13 Pursuant to Section 1 of Article IX of the Illinois 14 Constitution and in accordance with Section 25f of the 15 Internal Revenue Code, the General Assembly voluntarily elects 16 the State to do all of the following: 17 (1) Participate in the federal tax credit established 18 under Section 25f of the Internal Revenue Code for 19 individuals who make qualified contributions to 20 scholarship granting organizations within this State. 21 (2) Identify scholarship granting organizations 22 located in this State. 23 Section 99. Effective date. This Act takes effect upon 24 becoming law. Footer Disclaimer This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. 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