House bill would enroll Kentucky in federal tax credit scholarship program
A state lawmaker introduced legislation that would enroll Kentucky in the federal tax scholarship program.
Rep. TJ Roberts, R-Burlington, is the primary sponsor of House Bill 88, which requires Kentucky to participate in the program and to identify eligible scholarship-granting organizations.
The program was passed by Congress in House Resolution 1, also known as the ‘One, Big Beautiful Bill,’ which allows people to get one-to-one credit up to $1,700 every year for contributions to scholarship-granting organizations.
State governors must choose to enroll by Jan. 1, 2027, which is when the program begins. But Roberts’ bill would also shift that power away from Gov. Andy Beshear, a Democrat.
According to HB 88, the authority would be transferred to the auditor of public accounts, who is currently Allison Ball, a Republican. Roberts said that measure was included because he believes Beshear won’t opt into the program.
“We know that Andy Beshear is bought and paid for by the special interests that will never allow parents, unless they are multi-millionaires, to have a choice in education,” Roberts said.
Beshear said in a statement provided to the Herald-Leader that “the bill is unconstitutional in both where education funds can go in Kentucky and in what powers the state auditor can exert.”
Beshear, who touts himself as a strong supporter of public education, was a vocal opponent of Amendment 2, a 2024 ballot measure that would have, if passed, allowed legislators the option to spend tax dollars on private, religious and charter schools. The proposal was rejected by voters in all 120 of Kentucky’s counties that November.
Roberts said he filed this bill to bring school choice in Kentucky because he trusts parents with the decisions pertaining to their child’s education more than he trusts the government.
“People love to say, ‘we already have school choice,’” Roberts said. “ ‘You can pay to go to a private school.’ Well, that’s really great if you were lucky enough to be born into a multi-millionaire’s family.”
He also added that he believes his bill does not conflict with language in the state constitution that the Kentucky Supreme Court has cited when striking down previous school choice legislation.
According to the state constitution’s language, public tax dollars can only be used to fund “common schools,” which has been interpreted as public schools in previous rulings.
Roberts said his bill and the scholarship program don’t use Kentucky or federal tax dollars.
“It’s not even doing a Kentucky tax cut,” Roberts said. “It’s a federal tax deduction. This is about what federal dollars are being used. If you even recognize the premise that a federal tax deduction is a federal expenditure, it’s not.”
Republicans have previously hinted at the idea of passing legislation related to the federal tax credit scholarship program. Senate Floor Majority Leader Max Wise said at the Kentucky Chamber’s 2026 Legislative Preview in November that lawmakers were waiting for the release of the program’s regulations and will make appropriate decisions from there.
While Roberts hasn’t talked to any potential scholarship-granting organizations about the legislation, he said he has talked to constituents who support his bill.
“They want the ability to say, ‘hey, this isn’t working out for my child. I want to be able to invoke another option,’” Roberts said.
