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SB 2195

Education - As introduced, requires the state to elect to participate in the federal tax credit established under federal law for individuals who make qualified contributions to scholarship granting organizations. - Amends TCA Title 49.

114th Regular Session (2025-2026) Introduced by Brent Taylor

Tennessee would opt into federal tax credit scholarships, letting donors claim federal tax credits for contributions to private school scholarship organizations.

Action deferred in Senate Education Committee to 3/18/2026
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Bill Summary · SB 2195

Legislative bill overview

SB 2195 directs Tennessee to participate in the federal tax credit scholarship program, which allows individuals to receive federal tax credits for donations to scholarship granting organizations that fund private school tuition. This requires the state to establish the administrative framework to make the program operational within Tennessee.

Why is this important

The bill enables a federal tax incentive mechanism that could redirect education funding from public to private institutions. It affects how state education resources are allocated and may influence school choice patterns, particularly for families with the income level to benefit from tax credits.

Potential points of contention

  • Public school funding impact: Critics argue directing money to private scholarships reduces resources available for public education, which serves the majority of students
  • Tax revenue loss: The federal tax credits represent forgone federal revenue that could otherwise support education or other programs
  • Equity concerns: Tax credit scholarships primarily benefit middle and upper-income families who already have private school options; lower-income families may lack viable private school alternatives regardless of scholarships
  • Administrative oversight: Questions about how scholarship granting organizations are monitored to ensure funds serve intended purposes and don't subsidize religious discrimination in admissions

Compiled from official sources — confirm details with the bill’s official record.

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