Michigan legislation · 103rd Legislature
Michigan SR88: A resolution calling on Governor Whitmer to opt-in to the new Federal Tax Credit Scholarship Program for K-12 education.
Status: In committee, December 9, 2025
What the bill says
A resolution calling on Governor Whitmer to opt-in to the new Federal Tax Credit Scholarship Program for K-12 education.
From the introduced text, December 4, 2025:
A resolution calling on Governor Whitmer to opt-in to the new Federal Tax Credit Scholarship Program for K-12 education. Whereas, The fiscal year 2025 reconciliation act, commonly referred to as the One Big Beautiful Bill Act, created a federally funded tax credit scholarship program for students in elementary and secondary public and private schools.? This program will take effect in 2027; and Whereas, Under the program, taxpayers making donations to qualified scholarship granting organizations will receive a nonrefundable federal tax credit of up to $1,700.? The scholarship granting organizations are then required to use these contributions to give scholarships to public and private elementary and secondary students located in their state.? Under federal law, these scholarships will constitute tax-free income for the recipients and their families; and Whereas, Each state has the option of participating in this program. ?Authority to opt-in to the Federal Tax Credit Scholarship Program rests with the governor of each state or such other individual, agency, or entity designated by state law to make such elections on behalf of the state with respect to federal tax benefits.? Governor Whitmer has not yet elected to participate in the Federal Tax Credit Scholarship Program; now, therefore, be it Resolved by the Senate, That we call on Governor Whitmer to opt-in to the new Federal Tax Credit Scholarship Program …
Sponsors
- Albert, Thomas (R, 18) · primary sponsor
- Bellino, Joseph (R, 16)
- Daley, Kevin (R, 26)
- Johnson, Ruth (R, 24)
- Huizenga, Mark (R, 30)
- Lauwers, Dan (R, 25)
- Lindsey, Jonathan (R, 17)
Latest actions
- : REFERRED TO COMMITTEE ON GOVERNMENT OPERATIONS
- : INTRODUCED BY SENATOR THOMAS ALBERT
Common questions
- What is SR88?
- SR88 is a bill in the Michigan Legislature (103rd Legislature): A resolution calling on Governor Whitmer to opt-in to the new Federal Tax Credit Scholarship Program for K-12 education.
- What does SR88 do?
- In its own words: A resolution calling on Governor Whitmer to opt-in to the new Federal Tax Credit Scholarship Program for K-12 education.
- What is the status of SR88?
- In committee as of December 9, 2025. Latest action: REFERRED TO COMMITTEE ON GOVERNMENT OPERATIONS (December 9, 2025).
- Who sponsored SR88?
- Albert, Thomas (R, 18), with 6 co-sponsors.
- Where is the official record for SR88?
- On the Michigan Legislature website: https://www.legislature.mi.gov/Bills/Bill?ObjectName=2025-SR-0088
Source: official Michigan record. Tracked by Delilah, AI for legislation across all 50 states and Congress.