States

The Federal Scholarship Tax Credit in Maryland

Last updated: October 2026. Maryland has not opted in.

Where things stand

Maryland has not opted in to the Federal Scholarship Tax Credit. Governor Wes Moore has not announced a decision. Maryland appears on no federal participation list.

Two bills that would have required Maryland to opt in both died in committee without a vote during the 2026 session:

• HB 455 (Delegate April Miller), the "Opting in on Opportunity Act"
• SB 329 (Senator Folden), the Senate companion

Both bills would have assigned SGO certification to the Maryland State Department of Education. The session adjourned April 13, 2026.

Mixed signals from the governor

Moore has sent conflicting signals. In a June 2026 keynote, he said he would "never leave money on the table" but also said he "can't sign up for something when I don't know what I'm signing up for," pointing to the pending federal rules.

Speaking at the American Federation of Teachers convention on July 20, 2026, Moore said the federal law contained "a tax scheme that takes public funding and steers it towards private schools." His administration has otherwise declined to comment on whether Maryland will participate.

Treasury released the implementing regulations on October 1, 2026. That removes Moore's stated reason for waiting. No new statement has been issued.

What Maryland has now

Maryland's only private school choice program is BOOST (Broadening Options and Opportunities for Students Today), created in 2016. It provides about $9 million per year in scholarships for students eligible for free or reduced-price lunch. Roughly 2,800 awards were made in 2026, with a waitlist.

Moore has twice proposed phasing out BOOST. The legislature preserved it both times.

Beyond BOOST, Maryland has a small charter school sector (about 3% of public school students), no open enrollment between districts, and no education savings accounts or state tax-credit scholarship program.

Income limits if Maryland joins

Students would qualify if household income is at or below 300% of the area median income. Based on available estimates:

Estimates via the Baltimore Banner, June 2026. The IRS has not published official 2027 figures, and the income calculation method comes from proposed federal regulations, not final rules.

Organizations in Maryland

No organization has publicly announced plans to serve as a federal SGO in Maryland. That is consistent with the lack of a signal from the governor. Advocacy infrastructure exists through the Maryland Catholic Conference and parish networks, but no SGO applications can be filed until Maryland opts in.

If Maryland does opt in, its SGO list would be due to the IRS by February 15, 2027.

Key dates

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