A signature component of the Trump Administration’s agenda to dismantle public education is slated to take effect in 2027.
Tucked away in the reconciliation act signed in July 2025 was a hallmark of The Heritage Foundation’s Project 2025, a federal school voucher program that threatens to gravely undermine public education in the Commonwealth and across the United States.
The most recent iteration of this plan provides individuals who donate to scholarship granting organizations (SGOs) a dollar-for-dollar tax credit, up to $1,700. SGOs distribute the money as vouchers to students to pay for school tuition and fees. By comparison, taxpayers can only claim 35 per dollar donated to every other charitable cause, including food banks, disaster relief, and more. No other donation is eligible for a 100 percent tax credit. Governors, including Governor Healey, have until the end of the year to decide whether their state will opt-in.
Under this framework, states would be prohibited from issuing their own guardrails or holding SGOs to specific accountability or evaluation measures. The program is designed to help the wealthiest families the most. Unlike federal childcare assistance eligibility requirements, which are only available to those making 85% or less than the state median income, families earning up to 300% of their county’s median income are eligible for these vouchers.
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