119th Congress · introduced in the House · Apr 9, 2025
High-Quality Charter Schools Act
Official title from Congress.gov
Latest action (Apr 9, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Apr 9, 2025)
High-Quality Charter Schools Act
This bill establishes a federal tax credit for 75% of the qualified contributions of cash or market securities made by an individual to an eligible charter school organization to create or expand the charter schools operated or managed by the organization. (Limitations apply.)
The bill limits the tax credit to the greater of $5,000 or 10% of the individual’s adjusted gross income. The tax credit is not refundable, but any amount of the tax credit that exceeds an individual’s tax liability for the tax year may be carried forward for up to five tax years.
Further, the bill establishes an annual $5 billion volume cap (which must be increased under certain circumstances) from which $10 million must be distributed to each state for allocation of the tax credit to individuals residing in the state. The remaining amount of the volume cap must be allocated to individuals on a first-come, first-serve basis. The bill requires the Internal Revenue Service (IRS) to develop a system for tracking qualified contributions in real time.
Under the bill, an eligible charter school organization generally is required to spend all of the qualified contributions (less reasonable administrative expenses) within a certain amount of time. If the IRS determines that an organization has failed to meet such spending requirements, the tax credit is not allowed for contributions to the organization for one year after the date of the determination.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
Charitable contributions · Elementary and secondary education · Income tax credits · Student aid and college costs · Tax-exempt organizations
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
14 citations.
BETTER SCHOOLS FOR A BETTER FUTURE, INC. · lobbying firm or registrant: IUS IMPACT LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Education
$40,000
Paid to lobbying firm
charter school tax credit, HR 2798/S1813 High-Quality Charter Schools Act, HR 1 One Big Beautiful Bill Act, Charter Schools Program
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SUCCESS ACADEMY CHARTER SCHOOLS, INC. · lobbying firm or registrant: IUS IMPACT LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Education
$40,000
Paid to lobbying firm
charter school tax credit, HR 2798/S1813 High-Quality Charter Schools Act, HR 1 One Big Beautiful Bill Act, Charter Schools Program
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SUCCESS ACADEMY CHARTER SCHOOLS, INC. · lobbying firm or registrant: IUS IMPACT LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 21, 2026 · issue area: Education
$40,000
Paid to lobbying firm
charter school tax credit, HR 2798/S1813 High-Quality Charter Schools Act, HR 1 One Big Beautiful Bill Act, Charter Schools Program
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BETTER SCHOOLS FOR A BETTER FUTURE, INC. · lobbying firm or registrant: IUS IMPACT LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 21, 2026 · issue area: Education
$30,000
Paid to lobbying firm
charter school tax credit, HR 2798/S1813 High-Quality Charter Schools Act, HR 1 One Big Beautiful Bill Act, Charter Schools Program
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SUCCESS ACADEMY CHARTER SCHOOLS, INC. · lobbying firm or registrant: IUS IMPACT LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Education
$40,000
Paid to lobbying firm
charter school tax credit, HR 2798/S1813 High-Quality Charter Schools Act, HR 1 One Big Beautiful Bill Act
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BETTER SCHOOLS FOR A BETTER FUTURE, INC. · lobbying firm or registrant: IUS IMPACT LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Education
$40,000
Paid to lobbying firm
charter school tax credit, HR 2798/S1813 High-Quality Charter Schools Act, HR 1 One Big Beautiful Bill Act
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SUCCESS ACADEMY CHARTER SCHOOLS, INC. · lobbying firm or registrant: IUS IMPACT LLC
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 19, 2026 · issue area: Education
$40,000
Paid to lobbying firm
charter school tax credit, HR 2798/S1813 High-Quality Charter Schools Act, HR 1 One Big Beautiful Bill Act
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BETTER SCHOOLS FOR A BETTER FUTURE, INC. · lobbying firm or registrant: IUS IMPACT LLC
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 19, 2026 · issue area: Education
$30,000
Paid to lobbying firm
charter school tax credit, HR 2798/S1813 High-Quality Charter Schools Act, HR 1 One Big Beautiful Bill Act
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SUCCESS ACADEMY CHARTER SCHOOLS, INC. · lobbying firm or registrant: IUS IMPACT LLC
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 21, 2025 · issue area: Education
$40,000
Paid to lobbying firm
charter school tax credit, HR 2798/S1813 High-Quality Charter Schools Act, HR 1 One Big Beautiful Bill Act
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BETTER SCHOOLS FOR A BETTER FUTURE, INC. · lobbying firm or registrant: IUS IMPACT LLC
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 21, 2025 · issue area: Education
$30,000
Paid to lobbying firm
charter school tax credit, HR 2798/S1813 High-Quality Charter Schools Act, HR 1 One Big Beautiful Bill Act
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BETTER SCHOOLS FOR BETTER FUTURES INC. · lobbying firm or registrant: ERNST & YOUNG LLP (WASHINGTON COUNCIL ERNST & YOUNG)
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
- H.R. 2798 - High-Quality Charter Schools Act, to establish a federal tax credit supporting the construction of charter schools that meet certain high federal or state st…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BETTER SCHOOLS FOR BETTER FUTURES INC. · lobbying firm or registrant: ERNST & YOUNG LLP (WASHINGTON COUNCIL ERNST & YOUNG)
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
- H.R. 2798 - High-Quality Charter Schools Act, to establish a federal tax credit supporting the construction of charter schools that meet certain high federal or state st…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SUCCESS ACADEMY CHARTER SCHOOLS, INC. · lobbying firm or registrant: IUS IMPACT LLC
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 6, 2025 · issue area: Education
$40,000
Paid to lobbying firm
charter school tax credit, HR 2798/S1813 High-Quality Charter Schools Act, HR 1 One Big Beautiful Bill Act
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BETTER SCHOOLS FOR A BETTER FUTURE, INC. · lobbying firm or registrant: IUS IMPACT LLC
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 6, 2025 · issue area: Education
$30,000
Paid to lobbying firm
charter school tax credit, HR 2798/S1813 High-Quality Charter Schools Act, HR 1 One Big Beautiful Bill Act
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing