The One Big Beautiful Bill Act (OBBBA) contains what amounts to a massive federal school voucher program. The program will be funded through a federal tax credit. Private individuals will select the beneficiaries of the program, and it could benefit public as well as private schools if they can change how they fund certain expenses. As detailed below, when this program goes into effect in 2027, hundreds of billions of dollars may become available to public schools to pay for tutoring, special needs services, books, supplies, transportation, extended day programs and computer technology. The requirements for this new program are detailed below.

The Program in General

Section 70411 of the OBBBA introduces new Internal Revenue Code Section 25…