Not for nuthin'…. But….. starting January 1, a Marblehead taxpayer can give up to $1,700 to a kids' scholarship fund and knock the same amount off the federal tax bill. That's real. What's still up in the air is whether that money gets to help a kid in Lynn or Salem, or ends up helping a kid in Nashua. That part is up to the Governor, and she hasn't decided.
What's on the table
Trump's 2025 tax law created a new federal Education Freedom Tax Credit (officially the Federal Scholarship Tax Credit). Starting January 1, 2027, you can give cash to a certified Scholarship Granting Organization and take a federal credit of up to $1,700, or up to $3,400 for a married couple filing jointly (IRS). It's a credit, not a deduction. The law sets the credit equal to what you gave, up to the cap (Federal Register).
The scholarships can pay for private-school tuition. They can also pay for tutoring, special-needs services, books, supplies and computers (IRS). That's why the Globe's headline this morning says public school families could tap the money too. Supporters point to things like extended-day program fees, tutoring and extra special education services.
The catch is that a state has to opt in, and the deadline to opt in for 2027 is January 1 (Globe). The IRS's official list shows 30 states in so far, and New Hampshire is one of them (IRS). The Globe, citing Ballotpedia, puts the count at more than 30. Of the six New England states, New Hampshire is the only one on the IRS list.
Where Beacon Hill stands
Governor Healey hasn't decided. Asked about it last Thursday, she said, "we need to make sure that nothing harms public education," and added, "We'll have to see what these regulations say, and also to get more clarity about what they mean by temporary" (State House News Service via Worcester Business Journal). Treasury put out its proposed rules last week, and she says she still needs more clarity (State House News Service). Her education office says it's reviewing them (Globe).
Mike Minogue has decided. The Republican nominee says flat out he'd opt in: "If I become governor, I'm going to opt into the federal scholarship tax credit. It will transform education and it's one of the number one reasons I'm running" (SHNS via WBJ). In fairness, he's not a neutral party. He has said he and his wife helped develop the federal policy (SHNS via WBJ).
The unions want a hard no. On Monday, teachers unions, the ACLU of Massachusetts, the Massachusetts Budget and Policy Center and others launched a Protect Our Public Schools coalition at the State House, urging the Governor to stay out (Globe; SHNS). "This is just another voucher scheme," said Jessica Tang of AFT Massachusetts (Globe).
But plenty of nonprofits want in. The Massachusetts Council of Nonprofits is calling for "strong support." Its director, Jim Klocke, says public school kids are the vast majority of students in the state, so most of the benefit would end up going to them (SHNS). The groups backing it include the Massachusetts Alliance of Boys and Girls Clubs, Big Brothers Big Sisters of Eastern Massachusetts, Latinos for Education, Combined Jewish Philanthropies and the Catholic Schools Foundation (Globe). "To call it a voucher program is misleading," said Andrea Silbert of the Eos Foundation (Globe). Their coalition figures that if 15% of Massachusetts taxpayers gave, it would come to more than $333 million a year in scholarships, and more than $667 million at 30% (Globe). Those are advocates' projections, not guarantees.
The part nobody's shouting about
Here's what made the MOAM put his coffee down. Saying no doesn't keep the money out of the program. It just keeps the scholarships out of Massachusetts. The IRS says taxpayers can give to an eligible scholarship group "regardless of their state of residence" (IRS). The groups backing the credit make the same point. If Massachusetts passes, people here can still donate to programs in states that opted in and still take the credit (Globe). "It would be really sad if people instead sent their dollars to New Hampshire, New York, or Colorado," said Ariella Hellman of the Agudah of New England. "We want to keep those dollars here" (Globe).
So Massachusetts taxpayers can claim the federal credit either way. What the Governor actually decides is whether those scholarships can help kids in Lynn, Salem and Peabody, or only kids in Nashua, Seabrook and points beyond. Telling Massachusetts donors to send it north isn't protecting public schools. It's just passing up the money.
To be fair to the other side
The critics aren't making it all up, and the MOAM's not going to pretend they are.
- The rules favor the scholarship groups, not the state. Under Treasury's proposed rules, a state that opts in can't add requirements stricter than the federal law. That includes limits on the type of school a scholarship can be used for or the kinds of expenses it can pay (IRS). So Massachusetts can't opt in and make it "public school extras only." Tang warns that big multi-state scholarship groups from red states "are going to swarm into Massachusetts" (SHNS).
- Income limits are generous. Families earning up to three times the area median income can qualify. The Globe says that means households over $300,000 in Middlesex and Norfolk counties (Globe). Treasury estimates about 96% of kids in participating states would be eligible (IRS).
- Well-off kids may get more of it. An Associated Press analysis found that in Florida and Arizona, most students using school choice scholarships were already in private or home schools or lived in affluent neighborhoods (Globe). The school superintendents' association warns that "affluent school districts will undoubtedly receive a far greater influx of private donations than poorer districts" (Globe).
- It's not free. Every dollar of credit is a dollar the federal Treasury doesn't collect (Globe).
All fair points. But every one of them is an argument about how the program is built. None of them changes the fact that it's coming on January 1, with or without us. Fewer than 10% of the state's 936,803 K-12 students went to private school last year (Globe). That leaves a lot of public school kids and a lot of Boys and Girls Clubs, tutoring outfits and special-ed programs ready to go after this money, if they're allowed to.
MOAM's take
The MOAM isn't asking anybody to love Trump or school vouchers. It's simpler than that. Massachusetts taxpayers can use this credit no matter what Beacon Hill does, so let the kids here get a crack at the scholarships. Opt in, then get the Boys and Girls Clubs and tutoring programs signed up on day one so the private schools aren't the only ones at the table.
And whichever way she goes, the Governor should say so before November 3, not after. Election Day is less than four weeks out. Sitting on it until the votes are counted isn't caution. It's the calendar talking. Voters deserve an answer from both candidates on the ballot, and right now only one of them has given one.
MOAM's checklist
- Don't write the check yet. The credit starts with gifts made on or after January 1, 2027 (IRS). If somebody's asking for an "Education Freedom" donation in 2026, it won't get you the credit.
- Know what kind of credit it is. It's nonrefundable, so it only helps if you owe federal income tax. The proposed rules let you carry unused credit forward up to five years (IRS). You can't also write off the same gift as a charitable deduction (Federal Register). Run it past your tax preparer.
- Give only to a group on the IRS list. The scholarship group has to be listed by a participating state (IRS). The rules are still proposed, not final, so check before you give.
- Parents, ask around. Ask your kid's school, the local Boys and Girls Club or your tutoring program whether they plan to take part if Massachusetts opts in.
- Tell the Governor what you think, either way. Her constituent services office is at (617) 725-4005, or toll-free in Massachusetts at (888) 870-7770, weekdays 9 to 5 (Mass.gov). Be polite and brief. The staff answering the phone didn't write the rules.
Look, folks. This one's simple once you strip the yelling off it. The money's coming either way. The only question is whether it helps kids in Massachusetts or kids somewhere else. The MOAM would rather it went to a kid in Lynn than a kid in Nashua. Nothing against Nashua.
MOAM Out.
Sources: Boston Globe, Oct. 7, 2026 · State House News Service, Oct. 6, 2026 · State House News Service via Worcester Business Journal, Oct. 2, 2026 · IRS news release IR-2026-117, Oct. 1, 2026 · IRS: Federal Scholarship Tax Credit, participating states (as of Sept. 14, 2026) · Federal Register: Federal Scholarship Tax Credit proposed regulations, Oct. 2, 2026 · Mass.gov: Governor's Office of Constituent Services
