Urges Governor to take steps for State participation in federal tax credit scholarship program.

Senate Resolution 138 urges the New Jersey Governor to take steps for the state to join a federal tax credit scholarship program established under the "One Big Beautiful Bill Act" (effective January 1, 2027). The program would allow New Jersey taxpayers to claim up to $1,700 annually in federal tax credits for donations to state-recognized scholarship organizations, which would then provide scholarships covering K-12 education expenses like tuition, books, transportation, and special needs services. New Jersey has sole discretion to participate by designating scholarship organizations, a decision typically made by the Governor. This non-binding resolution does not change current law but seeks to expand educational options for families if the state chooses to adopt the program.