The News: WILL unveiled a new report detailing how Wisconsin can unlock a major stream of education funding for Wisconsin families – all at no expense to the state. The opportunity comes from the recently enacted “One Big Beautiful Bill Act” (H.R. 1), which creates a nationwide tax credit scholarship program for K-12 students. However, to realize the benefits of this opportunity, Governor Tony Evers must take action by opting the state into the program.
Background: In the report, entitled, “Unleashing Opportunity: Why Wisconsin Should Opt In to the Federal Tax Credit Scholarship Program,” WILL outlines how this groundbreaking federal law creates a permanent K-12 scholarship program that is funded through private donations and incentivized by an annual 100% federal tax credit for individuals of up to $1,700. To qualify for the credit, contributions must be made to a certified Scholarship Granting Organization (SGO) – a non-profit organization that awards scholarships to families for a wide range of qualified expenses.
Beyond private school tuition, these scholarships can also cover a wide range of essential services such as tutoring, transportation, internet access, and therapies for students with special needs. This broad discretion on how scholarship funds can be utilized ensures that students in public schools, charter schools, homeschool settings and private schools can all benefit from the program.
Wisconsin Action Required for Participation: To opt-in, the Governor must annually submit a list of qualified Scholarship Granting Organizations (SGOs) to the U.S. Department of the Treasury. This is a simple administrative step, but a critical one. Without it, Wisconsin families could be locked out of the program. To ensure families have access to this program when it launches in 2027, the state must act by January 1, 2027.
The Quotes: WILL Education Counsel, Cory Brewer, stated, “This new federal program offers a meaningful way to expand educational opportunity for Wisconsin students – at no cost to the state. Whether it’s tuition, tutoring, or therapy, families should have every tool to help their kids succeed. We would like to see Governor Evers act so that Wisconsin families don’t miss out.”
Key Findings from the Report:
- No Cost to the State: The program is fully funded through private donations incentivized by a federal tax credit. Participation does not impact the state budget in Wisconsin.
- Flexible Use of Funds: Scholarships may be used for tutoring, curriculum, transportation, internet access, technology, materials, special needs therapies, and more for students across all sectors—not just private schools.
- Expanded Access for Families: Unlike the existing Wisconsin private school parental choice programs with income limits based on federal poverty levels, eligibility is set at 300% of area median income, encompassing more middle-class families.
- Clear Path Forward: To enable participation, Governor Evers only needs to submit a notice to the U.S. Department of the Treasury. This one action could unlock meaningful support for tens of thousands of students.
- Risk Tax Dollars Leaving the State: If Wisconsin doesn’t opt in, Wisconsin residents can still make donations to SGOs in other states, meaning families in the state won’t see the benefits of donations from residents.
With greater flexibility than traditional vouchers and the ability to serve a broader range of students, including those in public schools, this initiative could be a game-changer for thousands of families across the state. Let’s make sure Wisconsin is ready.
Read More:
- Report, August 2025
Cory Brewer
Education Counsel