Vincent Matrisciano is a retired federal employee and an independent candidate  for US Congress in New Jersey’s 11^th Congressional District. This does not constitute an endorsement by NJ Ed Report.

The Federal Scholarship Tax Credit (FSTC) is a new nationwide K–12 education program—effective January 1, 2027—that gives individual taxpayers a dollar‑for‑dollar federal income tax credit of up to $1,700 per year for donating to approved Scholarship Granting Organizations (SGOs). These nonprofits then use the funds to award scholarships to eligible students for a wide range of educational expenses. 

Yet New Jersey has not filed the IRS advance election form and has not submitted a list of SGOs, the two actions required for a state to opt into the program. Governor Mikie Sherrill remains noncommittal, saying the state is still evaluating the program.

This is a much-needed program in NJ. New Jersey families would benefit from the FSTC in three major ways: direct tax relief (both in the tax credit and a reduction in state expenditures replaced by scholarship funds); expanded educational options – especially for disadvantaged students; and new funding streams for student services. Governor Sherrill appears to be in favor of all three of those benefits. Even the Democrats for Education Reform (DFER), an organization that supports Democrat politicians who deliver bold reforms that put students and families first and that supported Gov. Sherrill during her campaign, states that opting into this program is “a no-brainer for your state — and for your students.”

Why? Because the FSTC program effectively allows families to redirect part of their federal tax bill toward scholarships for New Jersey students that can pay for tutoring and literacy programs, special‑needs services, private school tuition, public school fees (activities, transportation, etc.), technology and internet access, and extended‑day programs. This is especially meaningful here where tutoring, special‑needs services, and extracurricular costs are high.

So why have we not yet opted in? 

The answer appears to be political, to the point where it has reached partisanship in our state legislature. (See Bill A4777, which would require the State to opt into the federal tax credit scholarship program and seems to be stalled in the Assembly Education Committee.)

Mikie Sherril needs to put politics aside and take an independent approach in order to do what is best for the people of NJ. Equally if not more importantly, she needs to apply an independent approach to developing the SGO list so that it is complete, equitable, and inclusive. Opting in but limiting the SGO list to party or special interest favorites is not serving the needs of all New Jerseyans.

Then-Governor Phil Murphy rightly implemented a high dosage tutoring program in NJ. Unfortunately, the program flopped because it relied on “volunteers” who never materialized. Opting into FSTC will help pay for the qualified tutors we need to execute a high dosage tutoring program. Mikie Sherrill has announced she wants to expand this program, but without the proper resources she will have to  raise taxes to pay for it.

New Jersey needs more independent thinking, not partisan bickering that does nothing for our children. Gov Sherrill has an opportunity to rise above politics and do the right thing.