STATE OF NEW JERSEY
222nd LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION
Sponsored by:
Senator ROBERT W. SINGER
District 30 (Monmouth and Ocean)
Senator ANTHONY M. BUCCO
District 25 (Morris and Passaic)
Co-Sponsored by:
Senator Bramnick
SYNOPSIS
Urges Governor to take steps for State participation in federal tax credit scholarship program.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.
A Senate Resolution urging the Governor to participate in the federal tax credit scholarship program.
Whereas, In July 2025, President Trump signed into law the “One Big Beautiful Bill Act,” Pub.L.119-21, which includes a variety of tax relief initiatives such as a new federal tax credit scholarship program that can help advance educational freedom and choice; and
Whereas, Under the program, which will be effective beginning on January 1, 2027, taxpayers will be eligible to receive an annual federal tax credit of up to $1,700 for the contributions they make to state-recognized scholarship granting organizations, which, in turn, will be required to use those contributions to grant scholarships to students for qualified elementary and secondary education expenses; and
Whereas, Scholarship recipients will be able to use the funds for tuition, fees, books, supplies, academic tutoring, special needs services, room and board, uniforms, transportation, and computer technology, among other eligible expenses; and
Whereas, The program will provide much-needed tax relief to hardworking Americans while making it easier for families to meet the educational needs of their children; and
Whereas, Data shows that having access to more options in the education marketplace can empower families, enhance student safety, and improve academic outcomes and graduation rates; and
Whereas, For the purposes of the new federal tax credit scholarship program, States have the sole discretion to recognize and certify scholarship granting organizations within their jurisdictions, effectively allowing states to decide whether to make the students residing within their borders eligible for the program; and
Whereas, The governor of a particular state, or another individual, agency, or entity designated under state law, makes the decision as to whether the state will participate in the program; and
Whereas, To provide New Jersey residents with more educational options and thereby improve learning outcomes, it is imperative that the Governor takes all measures necessary to ensure that the State participates in the federal tax credit scholarship program included in the “One Big Beautiful Bill Act”; now, therefore,
Be It Resolved by the Senate of the State of New Jersey:
1. This House of the State of New Jersey urges the Governor to take all measures necessary to ensure the State participates in the federal tax credit scholarship program included in the “One Big Beautiful Bill Act,” Pub.L.119-21.
2. Copies of this resolution, as filed with the Secretary of State, shall be transmitted by the Secretary of the Senate to the Governor and Lieutenant Governor of the State of New Jersey.
STATEMENT
This resolution urges the New Jersey Governor to take all measures necessary to ensure the State participates in the federal tax credit scholarship program created by the “One Big Beautiful Bill Act.” Opting into this program would provide much-needed tax relief to hardworking New Jerseyans while advancing educational freedom and choice by making it easier for families in the State to meet the educational needs of their children.
Under the program, taxpayers will be eligible to receive a federal tax credit of up to $1,700 for the contributions they make to state-recognized scholarship granting organizations, which, in turn, will be required to use those contributions to grant scholarships to students for qualified elementary and secondary education expenses. Scholarship recipients will be able to use the funds for tuition, fees, books, supplies, academic tutoring, special needs services, room and board, uniforms, transportation, and computer technology, among other eligible expenses.
States have the sole discretion to recognize scholarship granting organizations within their jurisdictions, effectively allowing states to decide whether to make the students residing within their borders eligible for the program. The governor of a particular state, or another individual, agency, or entity designated under state law, makes the decision as to whether the state will participate in the program.
Participation in the federal tax credit scholarship program would benefit students and families in New Jersey. Data shows that having access to more options in the education marketplace can empower families, enhance student safety, and improve academic outcomes and graduation rates.