Hawaii Senate Bill SR148

Hawaii 2026 Regular Session

• Introduced: 3/16/26
• Refer: 3/19/26

Caption

Urging The Governor To Reconsider His Decision Not To Allow Hawaii To Participate In The Federal Education Freedom Tax Credit Program.

Summary

SR148 is a Senate Resolution urging the Governor of Hawaii to reconsider his decision not to opt the state into the federal Education Freedom Tax Credit Program. The resolution describes the program as a federal tax-credit mechanism, beginning in 2027, that would allow private donations to certified scholarship-granting organizations (SGOs) and provide scholarships for eligible K-12 students from households at or below 300% of area median income. It emphasizes that the scholarships could be used for private school tuition, tutoring, and certain support services, including services for students with disabilities. The resolution argues that Hawaii’s participation would expand educational options for low- and middle-income families without using state appropriations or reducing public school funding. It also notes that if Hawaii opts in, the state could designate SGOs that support Hawaii students to receive qualifying donations, rather than having those funds flow to participating states elsewhere. The measure frames participation as a way to bring additional resources into Hawaii’s education system and increase family choice in schooling.

Impact

As a resolution, SR148 does not itself change Hawaii statutes or create a new program; instead, it expresses the Senate’s position and urges executive action by the Governor. Its practical impact would be indirect: if the Governor reversed course and Hawaii opted into the federal program, the state could authorize participation and potentially designate in-state scholarship-granting organizations to receive contributions under the federal tax credit framework. The resolution is aimed at influencing how Hawaii interfaces with a federal education tax-credit program affecting K-12 students, private schools, tutoring providers, and scholarship organizations.

Sentiment

The overall sentiment in the resolution is strongly supportive of participation in the federal Education Freedom Tax Credit Program. The bill text presents the program as beneficial to families, especially low- and middle-income households, and as a way to increase educational opportunity without harming public school funding. No committee testimony or vote record is provided, so there is no recorded legislative debate in the materials beyond the resolution’s affirmative framing.

Contention

The main point of contention is the Governor’s decision not to allow Hawaii to participate in the federal program, which the resolution directly challenges. Supporters of the resolution emphasize school choice, additional scholarship resources, and flexibility for families, while the underlying disagreement appears to center on whether Hawaii should opt into a federal tax-credit scholarship system at all. The text does not present opposing arguments in detail, but the issue likely implicates broader debates over private-school tuition support, public education funding, and the role of the state in school choice programs.