新墨西哥州加入联邦奖学金税收抵免计划：成为第32个选择加入的州
新墨西哥州州长米歇尔·卢汉·格里沙姆（Michelle Lujan Grisham）宣布，新墨西哥州将加入联邦奖学金税收抵免计划（Federal Scholarship Tax Credit），成为第32个选择加入的州，也是第三个由民主党籍州长作出这一决定的州，此前科罗拉多州州长贾里德·波利斯（Jared Polis）与纽约州州长凯西·霍楚尔（Kathy Hochul）已先后宣布加入。计划将于2027年1月1日生效。
该计划允许纳税人把捐给奖学金授予组织的款项抵扣联邦税款，奖学金用于支持K-12学生家庭的教育支出。美国财政部2026年10月1日发布的规则要求各州在年底前决定是否列入首年合格名单，新墨西哥州此次赶在截止前作出选择。
据倡议机构公布的测算，新墨西哥州逾31万名K-12学生可能符合奖学金受益条件，逾69.8万名纳税人可使用这项抵免。州长办公室称，加入计划不改变州政府对公立学校的拨款结构，奖学金的具体受理机构与申请窗口将在2026年内公布。
支持者说，这项抵免为低收入家庭提供了转学与补习等教育选择；州内也有教育团体担心资金流向私立机构会削弱公立学校。州长办公室表示，将在实施细则中写明奖学金机构的审计与公开要求，并按联邦规则逐年报告使用规模。
（来源：新墨西哥州州长办公室）
New Mexico Opts Into Federal Scholarship Tax Credit, Becoming the 32nd State to Join
New Mexico Governor Michelle Lujan Grisham announced that New Mexico will opt into the Federal Scholarship Tax Credit, becoming the 32nd state to join and the third led by a Democratic governor, after Colorado's Jared Polis and New York's Kathy Hochul. The program takes effect on January 1, 2027.
The credit lets taxpayers offset federal taxes with donations to scholarship-granting organizations that fund K-12 education expenses for families. U.S. Treasury rules issued October 1, 2026 required states to decide by year-end whether to appear on the first-year eligibility list; New Mexico's decision lands ahead of that deadline.
Advocacy-group estimates put more than 310,000 New Mexico K-12 students in the potentially eligible pool, with over 698,000 taxpayers able to claim the credit. The Governor's Office says joining does not change state funding formulas for public schools, and that participating scholarship organizations and application windows will be announced during 2026.
Supporters call the credit an education lifeline for lower-income families weighing transfers or tutoring; some state education groups worry it steers resources toward private providers at public schools' expense. The Governor's Office says implementation rules will include audit and disclosure requirements for scholarship organizations, with annual reporting under the federal framework.
(Source: Office of the Governor of New Mexico)
来源：新墨西哥州州长办公室
发布：GSM·美国（发布链接）
图片来源：图片来源：Wikimedia Commons「File:NewMexicoCapitolSantaFe.jpg」（Einar E. Kvaran 摄，CC BY-SA 3.0） Image: Wikimedia Commons "File:NewMexicoCapitolSantaFe.jpg" (by Einar E. Kvaran, CC BY-SA 3.0)
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