The resolution, introduced by Senators Albert, Bellino, Daley, Johnson, Huizenga, Lauwers, and Lindsey, urges Governor Whitmer to opt-in to the new Federal Tax Credit Scholarship Program for K-12 education, established by the fiscal year 2025 reconciliation act, known as the One Big Beautiful Bill Act. This program, set to begin in 2027, allows taxpayers who donate to qualified scholarship granting organizations to receive a nonrefundable federal tax credit of up to $1,700. The funds raised through these donations are intended to provide scholarships for students in both public and private elementary and secondary schools, with the scholarships being tax-free for recipients and their families.

The resolution emphasizes that participation in this program is optional for each state and is contingent upon the decision of the state's governor or designated authority. As Governor Whitmer has not yet made a decision regarding participation, the resolution formally calls on her to opt-in to the program, highlighting the potential benefits for K-12 education in Michigan. Copies of the resolution will be sent to Governor Whitmer for her consideration.