by Josh Cowen
Publisher’s Note by Todd Truitt

As Virginians await Governor Abigail Spanbergerโs decision regarding continued participation in the new federal scholarship tax credit programโoriginally opted into by former Governor Glenn Youngkin in early 2026โJosh Cowenโs Q&A below offers an overview of how the program functions. Cowen, a longtime critic of traditional private school vouchers, notes that this federal initiative does not draw funds from local public education budgets or state resources. Instead, it operates through federal tax credits for donations to scholarship-granting organizations (SGOs), which can direct resources toward tutoring, afterschool programs, enrichment activities, and other supports for public school families and districts.
This federal program connects to the issues discussed in our earlier reporting on the interplay with it and Virginiaโs Education Improvement Scholarships Tax Credits (EISTC) program, which is scheduled to sunset after 2027. The federal approach provides an option for supporting families up to 300% of local median income without using state funds directly.
Also relevant to Virginia communities is that Cowen emphasizes that local school districts and communities can begin preparing now by exploring partnerships with existing 501(c)(3) organizationsโsuch as district foundations or community foundationsโto serve as SGOs. He outlines potential models for offering enhanced services like fee-based afterschool programming, tutoring, or enrichment activities that eligible public school families could access via scholarships. These steps could allow public districts to generate additional revenue streams.
Josh Cowen: Public school families and public school districts can benefit from a new national program, and it’s important to explain how.
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