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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Nov 7, 2017.
Public Funds for Public Schools Act
This bill amends the Internal Revenue Code to require the amount of a taxpayer's deductible charitable contributions to be reduced to account for the benefits of state income tax credits and deductions provided by a state to the taxpayer for a contribution to a specified school voucher organization.
A "specified school voucher organization" is an organization with the primary purpose of providing vouchers, scholarships, or other funds for the expenses of students to attend elementary or secondary schools.