By Mark D. Guilfoyle and Andrew J. Vandiver
Special to NKyTribune
Kentucky took an important step forward this year when the General Assembly enacted House Bill 1, which will bring school choice (finally) to Kentucky. The new law, effective July 15, allows Kentucky to participate in a federal scholarship tax credit program that could bring hundreds of millions of dollars in privately funded educational assistance into the Commonwealth without requiring an appropriation from the Kentucky General Assembly or a reduction in state funding for public schools.
Unfortunately, much of the public discussion has focused on whether the program helps private schools. That debate misses a critical point: public school students can benefit from this legislation as well.
The federal program works through voluntary donations. Beginning in January 2027, taxpayers may receive a federal tax credit for contributions to qualified Scholarship Granting Organizations. Those organizations then provide scholarships and educational assistance to eligible students. The funding does not come from Kentucky’s education budget. Rather, it comes from private donations incentivized by a federal tax credit.
A critically important fact for Kentucky families is that the program is not limited to private-school tuition. Scholarship funds may be used for a wide variety of educational expenses, including tutoring services, textbooks, internet access, technology, and other educational supports that can directly benefit students attending public schools.
Consider a public-school student who is struggling with reading comprehension or mathematics. Under traditional funding mechanisms, many families simply cannot afford supplemental tutoring. Through the new scholarship program, qualifying students may be able to obtain assistance that helps them succeed while remaining enrolled in their neighborhood public school. The same is true for families who need help paying for educational technology, online learning resources, or other academic support services.
This aspect of House Bill 1 deserves much more attention. For years, discussions about school choice have often been framed as a contest between public and private education. The reality is more nuanced. Educational success is not determined solely by the school building a child attends. It is also influenced by access to tutoring, technology, enrichment opportunities, and individualized support. House Bill 1 has the potential to provide those resources to students regardless of whether they attend a public or private school.
The legislation also contains income-based eligibility requirements designed to direct assistance toward families with genuine financial need. Scholarship Granting Organizations must verify eligibility and devote the overwhelming majority of their resources to scholarships and educational assistance rather than administrative costs. The goal is to help students and families, not create another layer of bureaucracy.
Reasonable people can disagree about education policy. They can disagree about charter schools, vouchers, and the proper role of government in education. But House Bill 1 is different from many of those debates. It does not divert money from Kentucky’s public-school funding formula. Instead, it simply allows Kentucky families to access a federal tax-credit program that already exists.
At a time when Kentucky employers consistently emphasize the need for a better educated workforce, we should welcome additional educational resources wherever they can responsibly be found. Public-school students need tutoring. Public-school students need technology. Public-school students need academic support. House Bill 1 creates a new pathway to provide those resources.
We encourage public school advocates to study the federal program and take steps to deliver the substantial benefit the program can provide to public school students. Twenty-seven states have opted into the federal program, including Colorado, whose Democratic Governor said, “I would be crazy not to [opt in].”
Mark Guilfoyle is a Covington lawyer at DBL Law who serves as Chairman of the Alliance for Catholic Urban Education in Northern Kentucky. Andy Vandiver is a Kentucky business attorney and education policy advocate. For over a decade, he has written and spoken on education reform and public policy and has been involved in efforts to expand educational opportunities for families across Kentucky.