06/02/2026
Delegate April Fleming Miller has lead the charge for opting Maryland in to the Education Tax Credit since the OBBB passed last summer and was the creative force behind and lead sponsor of HB 455, the Opting in on Opportunity Act, requiring the Governor to opt in.
This tax credit could put millions of dollars towards our public school system at no cost to the state. But the state tea
FTA:
“But Marguerite Roza, a Georgetown University researcher and director of the Edunomics Lab, believes public schools could also take advantage of it in ways they don’t yet understand. Public school districts, she said, should begin setting up SGOs now in case Moore opts the state in to the program.
She outlined a structure local school districts could set up to bring in tens of millions of dollars:
Because the law says scholarships have to go to entities that charge a fee, Roza said, school districts would have to start charging high-earning parents for certain services, like field trips or tutoring.
Any family earning less than the tax credit’s income threshold would get the extras for free because the money would come from a scholarship through the SGO.
To encourage contributions to the SGO, school districts could ask their thousands of employees — and employees from local businesses — to voluntarily give a donation through a payroll deduction. Since donations would be taken off their federal taxes, the contribution would have no impact on their wages.
“If 20,000 people donated $1,700 to a public school district’s SGO, that would produce $34 million.
“Our read is that there is a lot of money for districts,” Roza said. “This is a massive change.” In 20 years, she said, public schools might have four consistent revenue streams: federal, state, local and tax credit.
Roza said she is not taking a position on what governors should do. “I am not advocating for anything here. I am just explaining the math,” she said.”
Gov. Wes Moore soon faces what could turn out to be one of the most influential education decisions he makes as governor.