Wisconsin Gov. Evers vetoes FSTC / ECCA opt-in bill (AB 602)

Wisconsin Governor Tony Evers vetoed Assembly Bill 602 on March 30, 2026, blocking Wisconsin's participation in the Federal Scholarship Tax Credit (FSTC) — the program known to Congress as the Educational Choice for Children Act (ECCA) and codified at IRC §25F. AB 602 would have required the state to opt in annually by submitting a qualifying Scholarship Granting Organization (SGO) list to the U.S. Treasury.

In his veto message, Evers said the federal program “has no student achievement metrics, no school accountability measures, no minimum or maximum scholarship size, no certain end date, and no cap on how much the federal government can spend.” He also pointed to the unfinished federal rulemaking process and the funding pressures on Wisconsin's public schools, writing that public school districts “continue to endure capped and prorated state funding, strict revenue limits, and the need to go to referenda in many cases just to keep up with inflationary pressures.”

Without an opt-in or a legislative veto override, no SGOs in Wisconsin will be designated for the program's January 1, 2027 launch, and Wisconsin families will not be eligible for FSTC scholarships in 2027. Wisconsin donors can still claim the federal §25F credit (up to $1,700 per filer, $3,400 per joint return) by donating to SGOs in opted-in states — but those scholarships will fund students in other states rather than in Wisconsin.

The FSTC opt-in is an annual decision. A future legislature, a future governor, or a veto override in the current session could change Wisconsin's status in any subsequent year. The program itself was enacted as Section 70411 of the One Big Beautiful Bill Act (P.L. 119-21) and remains in effect until repealed.