Tennessee House Bill HB2187

Tennessee 2025-2026 Regular Session

• Introduced: 2/2/26
• Refer: 2/5/26
• Refer: 3/3/26
• Refer: 3/10/26
• Refer: 3/16/26
• Chaptered: 5/5/26
• Passed: 5/5/26

Caption

AN ACT to amend Tennessee Code Annotated, Title 4; Title 9 and Title 49, relative to the federal tax credit for contributions made to certain scholarship granting organizations.

Impact

The bill would allow the Tennessee Department of Education to certify and publish a list of scholarship granting organizations that meet specific federal requirements. By participating in this federal program, the state would potentially enhance education funding and school choice options available to families, giving them more flexible means of managing educational expenses. It positions Tennessee to align its education funding mechanisms with federal standards, thereby increasing the potential for federal monetary support for local scholarship programs.

Summary

House Bill 2187, also known as the Federal Tax Credit Scholarship Act, seeks to amend the Tennessee Code by introducing provisions related to federal tax credits for contributions made to designated scholarship granting organizations. The legislation is aimed at facilitating the participation of Tennessee in federal tax credit programs designed to provide financial support for education, specifically for funding scholarships that can be applied towards various educational expenses including private schooling and homeschooling.

Contention

While proponents argue the legislation promotes school choice and aids families seeking alternative educational avenues, opponents may contend that it could divert public funds away from traditional public schools. Concerns have been raised regarding equitable access to educational resources and how such tax credits could disproportionately benefit families who may not opt for public schooling, thereby raising questions about the long-term implications on public education funding and its sustainability.

Notable_points

HB2187 requires the Department of Education to comply with all federal regulations to ensure the state's eligibility in the program as specified under the Internal Revenue Code. This reinforces the need for ongoing administrative collaboration between state departments to ensure compliance and optimization of the federal support system for education.