On May 7, 2026, New York Governor Kathy Hochul (D) said that she plans to opt the state into the federal education tax credit scholarship program, also known as the Education Freedom Tax Credit (EFTC). New York is the third state with a Democratic trifecta to indicate participation in the program, following Virginia and Colorado. Twenty-three states with a Republican trifecta, and four with a divided government have opted in.
Hochul said she will wait for the Internal Revenue Service (IRS) to issue regulations to implement the program before opting in. A representative for Hochul, Emma Wallner, said, "Governor Hochul is supportive of the federal tax credit scholarship and its potential to help New York students and schools… Our office awaits information from the federal government on the program and will thoroughly review the details of the policy for poison pills that could harm New York’s education system.”
The IRS had not issued regulations to implement the program as of May 13.
