SENATE RESOLUTION NO. 88

Senators Albert, Bellino, Daley, Johnson, Huizenga, Lauwers and Lindsey offered the following resolution:

A resolution calling on Governor Whitmer to opt-in to the new Federal Tax Credit Scholarship Program for K-12 education.

Whereas, The fiscal year 2025 reconciliation act, commonly referred to as the One Big Beautiful Bill Act, created a federally funded tax credit scholarship program for students in elementary and secondary public and private schools.? This program will take effect in 2027; and

Whereas, Under the program, taxpayers making donations to qualified scholarship granting organizations will receive a nonrefundable federal tax credit of up to $1,700.? The scholarship granting organizations are then required to use these contributions to give scholarships to public and private elementary and secondary students located in their state.? Under federal law, these scholarships will constitute tax-free income for the recipients and their families; and

Whereas, Each state has the option of participating in this program. ?Authority to opt-in to the Federal Tax Credit Scholarship Program rests with the governor of each state or such other individual, agency, or entity designated by state law to make such elections on behalf of the state with respect to federal tax benefits.? Governor Whitmer has not yet elected to participate in the Federal Tax Credit Scholarship Program; now, therefore, be it

Resolved by the Senate, That we call on Governor Whitmer to opt-in to the new Federal Tax Credit Scholarship Program for K-12 education; and be it further

Resolved, That copies of this resolution be transmitted to Governor Gretchen Whitmer.