HI SR148

Senate resolution urges Hawaii's Governor to reconsider his decision to opt out of the Federal Education Freedom Tax Credit Program, which takes effect in 2027

The federal program provides tax credits up to $1,700 for donations to certified scholarship granting organizations (SGOs) that benefit K-12 students from households earning up to 300% of area median income

Scholarships can cover private school tuition, public school tutoring, and disability support services, with SGOs required to spend at least 90% of income on student scholarships

As of January 27, 2026, twenty-three states have opted into the program; Hawaii residents could still donate and receive tax credits, but scholarship funds would go to participating states instead

Resolution cites Hawaii's 2023 academic proficiency rates of 52% in reading and 40% in math, with some schools as low as 12%, as justification for expanding educational options