Maryland
FSTC status in Maryland
Governor Wes Moore (D) has said he is "not ready to make his own choice yet" and would wait for Treasury guidance. Treasury and the IRS published proposed and temporary rules on October 2, 2026. Guidance on which expenses scholarships can pay for is still to come. Under the temporary rules, which apply from September 1, 2026, Maryland has until January 1, 2027 to file IRS Form 15714 to take part in 2027, and until February 15, 2027 to send the IRS its list of scholarship granting organizations. Republican Delegate April Miller plans legislation.
What you can do now
1. Contact your governor
The governor must file IRS Form 15714 to opt in. Use our advocacy kit to send a personalized letter.
2. Rally your legislators
State legislators can pressure the governor to act. Build an advocacy kit with letters to your senators and representatives.
3. Organize your community
Recruit other school leaders, parents, and community members, and attend education committee hearings.
4. Prepare your school
Identify eligible families, prepare documentation, and understand SGO requirements so you are ready when your state opts in.
The latest from Maryland
A June 2, 2026 Baltimore Banner report found Governor Wes Moore's administration has not taken a position on the federal Federal Scholarship Tax Credit, with the Maryland State Department of Education declining to comment and the state remaining undecided. The Maryland State Education Association, the state's largest teachers union, is firmly opposed, while more than half of the states have opted in and New York's Democratic Governor Kathy Hochul has said she plans to. The report flags a deadline-tied risk that donations to out-of-state SGOs before Maryland opts in could be difficult to redirect later. June 2, 2026 · The Baltimore Banner Read Full Article
Help Maryland opt in to the FSTC.
Maryland
No decision yetGovernor Wes Moore (D) has said he is "not ready to make his own choice yet" and would wait for Treasury guidance. Treasury and the IRS published proposed and temporary rules on October 2, 2026. Guidance on which expenses scholarships can pay for is still to come. Under the temporary rules, which apply from September 1, 2026, Maryland has until January 1, 2027 to file IRS Form 15714 to take part in 2027, and until February 15, 2027 to send the IRS its list of scholarship granting organizations. Republican Delegate April Miller plans legislation.
Governor
Wes Moore (D)
We have not had a chance to look at or examine how that caveat is going to impact us.Governor Wes Moore, July 22, 2025 (FOX45)
State Context
Existing Programs
- BOOST Program (Broadening Options and Opportunities for Students Today)
State-Specific Context
Maryland enrolls approximately 115,000 students in about 750 private schools, with heavy concentration in the Baltimore and Washington DC suburbs. The state had the BOOST (Broadening Options and Opportunities for Students Today) Program, a state-funded scholarship for low-income students to attend private schools, though it has faced annual funding battles in the legislature. Maryland's private school landscape includes large Catholic, Jewish, and independent school communities in Montgomery County, Howard County, and the Baltimore metro area. The state's education policy is heavily influenced by the Blueprint for Maryland's Future (Kirwan Commission), which focuses on public school investment.
Advocacy Angle
Maryland's BOOST program has shown demand for private school scholarships but faces recurring political challenges. The FSTC provides a sustainable, federally funded alternative that does not depend on annual state appropriations or legislative reauthorization.
Recent News
A June 2, 2026 Baltimore Banner report found Governor Wes Moore's administration has not taken a position on the Federal Scholarship Tax Credit, with the Maryland State Department of Education declining to comment and the state remaining undecided. The Maryland State Education Association, the state's largest teachers union, is firmly opposed, while more than half of the states have opted in and New York's Democratic Governor Kathy Hochul has said she plans to. The report flags a deadline-tied risk that donations to out-of-state SGOs before Maryland opts in could be difficult to redirect later.
Last verified: 2026-10-02
