SANTA FE — A memorial introduced in the New Mexico House of Representatives is urging Gov. Michelle Lujan Grisham to participate in a new federal education tax credit program that could provide additional scholarship opportunities for families without requiring state funding. Sponsors of the memorial include Reps. Rebecca Dow, Gail Armstrong, Nicole Chavez, Jenifer Jones and Alan Martinez.
House Memorial 28 asks the governor to submit an advance election for New Mexico to take part in the federal Education Freedom Tax Credit Program, which allows taxpayers to receive federal tax credits for donations to nonprofit scholarship-granting organizations that assist K-12 students. Supporters say the move would help ensure New Mexico families and students benefit from the program as soon as it becomes available and prevent potential scholarship dollars from flowing to other states that act more quickly.
The federal program, enacted as part of a broader tax package signed by President Donald Trump, allows individuals and businesses to claim dollar-for-dollar federal tax credits of up to $1,700 for eligible charitable contributions beginning in 2027. Those funds would then be distributed by approved scholarship organizations to help cover education-related expenses for participating students.
The memorial states that submitting an advance election would not require the Legislature to appropriate state funds or change existing state tax policy, but would simply notify the federal government of New Mexico’s intent to participate.
Lawmakers backing the memorial point to New Mexico’s ongoing academic challenges as part of the reason for exploring additional education options. The state has consistently ranked near the bottom nationally on a range of education performance measures, including proficiency in reading and math, graduation outcomes, and overall student achievement, according to recent national assessments and education reports.
In the memorial, sponsors argue that expanding access to scholarships could give families more flexibility to seek schooling environments that best meet their children’s needs, including private schools, charter schools, faith-based schools and other alternatives.
Education policy advocates in New Mexico have also urged the state to opt in. In a recent opinion column, Vince Torres, executive director of the America First Policy Institute’s New Mexico chapter, and Jodi Hendricks, executive director of the New Mexico Family Action Movement, wrote that the federal tax credit program offers an opportunity to expand access to scholarships without tapping state revenues.
“If New Mexico fails to opt in, families here will miss out on life-changing scholarships, and donations from New Mexicans will instead support students in other states,” Torres and Hendricks wrote.
The memorial does not require action by the governor, but serves as a formal request from the House urging early participation. If the governor moves forward with the request, New Mexico would join other states positioning themselves to participate in the federal program ahead of its 2027 start date, potentially opening a new stream of scholarship funding for students across the state.
