The News: The Wisconsin Institute for Law & Liberty (WILL) issued a statement in response to Governor Evers’ veto of Assembly Bill 602, legislation that would have had the effect of opting Wisconsin into a new federal tax credit scholarship program for K-12 students. Roughly 29 states, led by both Republican and Democrat governors, have already indicated an intent to take advantage of this opportunity created by the “One Big Beautiful Bill Act” (H.R. 1), with Colorado Governor Jared Polis (D) calling it a “no-brainer.”
The Quotes: WILL Deputy Counsel, Cory Brewer, stated, “This new federal opportunity offers a meaningful way to expand educational opportunities for Wisconsin students in all types of schools at no cost to the state. While other Democratic governors are embracing—or seriously considering—this opportunity, Governor Evers chose to side with the education establishment instead of Wisconsin families. At a time when other states are expanding opportunity, Wisconsin is being left behind by its own leadership.”
Background: WILL released a report entitled, “Unleashing Opportunity: Why Wisconsin Should Opt In to the Federal Tax Credit Scholarship Program.” In it, 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 per taxpayer. To qualify for the credit, contributions must be made to a certified Scholarship Granting Organization (SGO)—a nonprofit organization that awards scholarships to families for a wide range of qualified expenses.
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.
Last December, WILL sent a letter to Treasury along with a coalition of eight other organizations urging the Department of the Treasury to prioritize rulemaking for the federal scholarship tax credit program. The coalition emphasized that the program can benefit both public and private school families and that these families rely on access to educational options and resources.
Read More:
- Report, August 2025
- Letter with Coalition Partners, December 2025
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