The resolution urges the Governor of New Jersey to take necessary actions for the state's participation in the federal tax credit scholarship program established by the One Big Beautiful Bill Act, signed into law in July 2025. This program, effective from January 1, 2027, allows taxpayers to receive an annual federal tax credit of up to $1,700 for contributions made to state-recognized scholarship granting organizations. These organizations are required to use the contributions to provide scholarships for students to cover various educational expenses, including tuition, books, and special needs services.

By opting into this program, New Jersey would not only provide significant tax relief to its residents but also enhance educational freedom and choice for families, thereby improving learning outcomes. The resolution highlights that states have the authority to recognize scholarship granting organizations and decide on the eligibility of students for the program. It emphasizes that increased access to educational options can empower families, improve student safety, and lead to better academic performance and graduation rates.