HOUSE MEMORIAL 28

57th legislature - STATE OF NEW MEXICO - second session, 2026

INTRODUCED BY

Rebecca Dow and Gail Armstrong and Nicole Chavez

and Jenifer Jones and Alan T. Martinez

A MEMORIAL

REQUESTING THE GOVERNOR TO SUBMIT AN ADVANCE ELECTION TO PARTICIPATE IN THE FEDERAL EDUCATION FREEDOM TAX CREDIT PROGRAM.

     WHEREAS, last year, President Donald J. Trump signed the nation's first-ever federal education freedom tax credit into law, and starting in 2027, taxpayers can claim up to one thousand seven hundred dollars ($1,700) in dollar-for-dollar tax credits for donations to nonprofit scholarship-granting organizations that award scholarships to kindergarten through twelfth grade students; and

     WHEREAS, this historic initiative can expand educational freedom nationwide at no cost to state budgets and without new regulatory burdens; however, scholarship-granting organizations can only receive donations in states that formally opt into the federal education freedom tax credit program; and

     WHEREAS, if states do not elect to participate in the program, donors who wish to claim the federal tax credit may direct their charitable contributions to scholarship-granting organizations in other participating states instead, and as a result, students and families in nonparticipating states may miss out on new educational opportunities funded by private donations; and

     WHEREAS, the decision to participate in the education freedom tax credit program rests entirely with the governor of each state; and

     WHEREAS, the United States department of the treasury and the United States internal revenue service recently announced that states can make an advance election to participate in the education freedom tax credit program by submitting a form to the internal revenue service, and no state legislation is required to opt into the program; and

     WHEREAS, by opting into this program, New Mexico would send a message to families, scholarship-granting organizations, entrepreneurs and charitable donors that the state is ready to expand educational opportunities for children; and

     WHEREAS, delaying this decision may cause charitable contributions to be sent to other states that act more quickly and where public support for participation in the tax credit program is strong; and

     WHEREAS, a recent poll shows that seventy-one percent of registered voters nationally want their state governors to opt in to the education freedom tax credit program, and a plurality of those polled stated that they want to see immediate action; and

     WHEREAS, among poll respondents with school-age children at home, seventy-eight percent stated they are likely to apply for a scholarship if given the chance;

     NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES OF THE STATE OF NEW MEXICO that in consideration of the significant public importance of supporting the availability of educational scholarships in New Mexico, the simplicity of the opt-in process for the federal education freedom tax credit program and the once-in-a-generation opportunity this program presents for the state, the governor be requested to submit an advance election to participate in the program as soon as possible; and

     BE IT FURTHER RESOLVED that a copy of this memorial be transmitted to the governor.

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