Congress offers families $200 tax credit for school supplies
H.R. 10029 — Supporting Students and Families Act · Filed by Michael Lawler (R-NY) · Introduced Aug 3, 2026 · Referred to committee
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What it does
This bill creates a new federal tax credit of up to $200 per year for families who pay for elementary and secondary school supplies—books, equipment, and materials for their children. The credit phases out for higher-income families (those earning above $150,000 modified adjusted gross income), and families cannot claim the same expenses twice if they've already used them in a Coverdell education savings account.
Why we flagged it
The bill's sole operative mechanism is a refundable tax credit for school supply expenses, directly reducing tax liability for eligible families. It is a straightforward tax benefit with no hidden riders or complex cross-subsidies.
What the text implies
- The $200 annual cap may not cover actual school supply costs for many families (pencils, paper, technology, sports/arts fees often exceed this), limiting real relief.
- Phase-out begins at $150,000 modified AGI, which may exclude many middle-class families in high-cost-of-living areas from the full benefit.
The full analysis lists 4 implications of this text.
Who stands to gain
families with school-age children; lower- and middle-income households