Relating to: participating in the federal tax credit program for contributions to scholarship granting organizations.

SB 600 would enable Wisconsin to participate in a federal tax credit program that allows individuals to deduct contributions to scholarship granting organizations (SGOs) from their state taxes. The bill requires the state education department to annually submit a list of qualifying SGOs meeting federal standards and certify Wisconsin's eligibility to the U.S. Treasury. It gives the governor until July 1, 2026, to decide whether to join the program, which would take effect for tax years beginning after December 31, 2026. The bill does not create new tax benefits but establishes the state's administrative process to align with the federal program.