Requires State to elect to participate in federal tax credit scholarship program and directs Commissioner of Education to provide required information to U.S. Secretary of the Treasury.

This bill requires New Jersey to officially join a federal program that offers tax credits to individuals who donate money to scholarship organizations. To enable this, the state's Commissioner of Education must annually send a list of eligible local scholarship providers to the U.S. Secretary of the Treasury. The change directly affects residents who wish to claim federal tax benefits for their donations to these organizations, as they can only do so if their home state has opted in. By passing this measure, the state ensures that donors living in New Jersey can receive the available federal tax incentive for their contributions.