HB1 authorizes Kentucky to participate in a federal program providing income tax credits to individuals who donate to organizations that fund educational scholarships, including scholarships for private-school students. The law designates the Kentucky secretary of state to administer the state's participation, submit a list of qualifying scholarship organizations to the federal government, establish program regulations, and collect fees or private contributions to cover administrative costs. It also waives state immunity protections under the 11th Amendment for matters involving the program.

The Kentucky State Senate overrode the governor's veto of HB1 on March 17, 2026 by a vote of 31 to 5. We have assigned pluses to the nays because education is not the role of government—it is the responsibility of a child's parents or family. This bill expands the government's monopoly on K-12 education, and hands over authority to an unconstitutional federal scholarship program, a step toward displacing traditional private schools and homeschooling in favor of universal state-sponsored schooling. Article I, Section 8 of the U.S. Constitution does not authorize the federal government to subsidize education through federal tax credits or other expenditures. Furthermore, Kentucky should not surrender its sovereign immunity, protected by the 11th Amendment, or its sovereign authority, protected by the 10th Amendment, simply to participate in a federal program. The best "school choice," by far, is for parents to choose not to place their child's education in the hands of the state.