FRANKFORT, Ky. (KT) – In a widely expected move, the General Assembly on Tuesday overrode Democratic Gov. Andy Beshear’s veto of legislation authorizing federal tax credits for donations to scholarship organizations serving both private and public-school students.
House Bill 1, sponsored by Rep. Kim Moser, R-Taylor Mill, and Rep. TJ Roberts, R-Burlington, brings Kentucky into the federal Education Freedom Tax Scholarship program, established last year under Republican President Donald Trump’s One Big Beautiful Bill Act.
“Now that House Bill 1 will become law, Kentucky students will have access to potentially hundreds of millions of dollars in federal support to help meet their individual educational needs. That is a significant opportunity, and one we should all be working together to maximize,” said Senate President Pro Tempore David Givens, R-Greensburg. “I believe I speak for the majority of the General Assembly, as well as families and educators across the commonwealth, in calling on the Governor to join us in supporting this effort. If we are serious about putting students first, then we should be just as serious about ensuring every available dollar is brought back home to Kentucky.”
Under the program, individuals can receive a federal income tax credit of up to $1,700 for donations made to Scholarship Granting Organizations (SGOs), which then provide scholarships or cover school-related expenses for students in either private or public schools.
While states must opt into the program, the bill transfers that authority from the governor to the secretary of state, currently Republican Michael Adams.
Beshear acknowledged his veto would likely draw partisan reactions.
“I recognize my veto today will be politicized. Some will attack ‘teachers’ unions,’ as if they are malevolent actors when, in reality, they are our neighbors and friends who have taken on critical jobs despite the low pay. They should be appreciated instead of attacked,” Beshear wrote Friday in his veto message.
Givens emphasized that the measure prioritizes students without directing public funds to specific schools.
“This law is designed with students at the center,” he said. “No public dollars are directed to any particular school. Instead, contributions go to scholarship granting organizations, which then provide scholarships directly to eligible students and families, including those served by our public schools. The focus is not institutions, but rather opportunity.”
He also encouraged broad participation in the program.
“So, I would again encourage the Governor, and anyone who cares about Kentucky’s future, to take part. Write a $1,700 check to a scholarship granting organization of your choice utilizing the $1,700 federal tax credit and help demonstrate that we value investing as many federal dollars in Kentucky students as we can,” he said.
The override passed with strong Republican backing, with the Senate voting 31-5 and the House 77-14.
“This is about expanding opportunity, empowering families and making sure Kentucky is positioned to benefit from every resource available to us. Now is the time to come together and make that happen as successfully as possible,” Givens said. “If you were an opponent before, there is time to be a proponent now.”
