Rep. Mike Smith Urges Governor to Opt State into Federal Scholarship Tax Credit Program

August 28, 2026

State of Delaware, House Republican Caucus

State Rep. Mike Smith (R-Pike Creek Valley) recently called on Gov. Matt Meyer to secure Delaware’s participation in the federal Education Freedom Tax Credit program. In a formal letter sent earlier this month, Rep. Smith emphasized that Delaware families deserve the same educational opportunities that residents of 30 other states currently have access to.

The program allows individual taxpayers to receive a dollar-for-dollar federal tax credit of up to $1,700 for contributions made to Scholarship-Granting Organizations (SGOs). These organizations then provide scholarships to eligible students to cover tuition, tutoring, and other qualified K-12 expenses.

For Rep. Smith, the mission to expand educational choice is deeply personal. Raised by his Nan alongside his cousins, he attended a private school during his youth. Reflecting on his upbringing, Rep. Smith noted that having access to a scholarship program like this would have provided much-needed relief and support for his family.

“I know firsthand the sacrifices families make to find the right educational fit for their children,” said Rep. Smith. “Growing up in a full house with my Nan and cousins, I saw how every dollar mattered. A scholarship would have been an incredible help to us then, just as it will be for thousands of Delaware families now who are struggling with rising costs.”

In his letter to the governor, Rep. Smith urged immediate action to bring these federal resources home. “I believe Delaware should take advantage of this opportunity and invest in the future of our communities by expanding access to educational opportunities for Delaware students,” Smith wrote, noting that participation would empower local taxpayers to directly support scholarships in their communities. He respectfully asked the administration to take the necessary steps to elect participation and identify qualifying SGOs for the upcoming 2027 tax year.

Notably, the program provides families with remarkable educational flexibility, as these scholarships can cover a wide range of qualified expenses far beyond private school tuition. Eligible K-12 educational costs include academic tutoring, required textbooks, curriculum materials, and critical learning technology such as computers.

Additionally, scholarships can fund specialized educational therapies for students with disabilities, standardized testing fees, and even student transportation services to and from school, ensuring that all aspects of a child’s educational journey are supported.

Whether a Delawarean chooses to work with a local, state-based, or national state-approved SGO, the federal law requires that those specific contributions be used to fund scholarships for eligible students solely within the state. By opting in, Delaware ensures that the charitable generosity of its residents can benefit Delaware’s own children.

As of late July, leaders in 30 states have chosen to participate in the 2027 tax year.

“Because this is a national program, Delawareans’ federal tax dollars are already theoretically helping to fund these credits across the country regardless of whether our state opts in,” Rep. Smith said. “This is a no-brainer for Delaware. We can empower parents and help students succeed without costing our state taxpayers a single penny. It’s time to seize this opportunity.”