House Memorial 28 requests that the Governor of New Mexico submit an advance election to participate in the federal Education Freedom Tax Credit Program, which allows taxpayers to claim up to $1,700 in tax credits for donations to nonprofit scholarship-granting organizations. This program, signed into law by President Trump, is set to begin in 2027 and aims to expand educational opportunities for students in kindergarten through twelfth grade. The memorial emphasizes that participation in the program is crucial for New Mexico to avoid losing potential charitable contributions to other states that opt in more quickly.

The resolution highlights the simplicity of the opt-in process, noting that no state legislation is required and that the decision rests solely with the governor. It underscores the public support for the program, with a significant majority of registered voters expressing a desire for immediate action. The memorial concludes by urging the governor to act promptly to ensure that New Mexico families and students can benefit from the educational opportunities provided by the federal tax credit program. A copy of the memorial is to be transmitted to the governor for consideration.