The federal tax credit encourages private donations to scholarship organizations that can provide educational support to eligible K–12 students, including tutoring, technology, school supplies and tuition. These resources can benefit students in both public and private schools. The program does not use state education funding or take money from Connecticut public school budgets.

Gov. Lamont has the authority to opt Connecticut into the program. Without his decision to participate, Connecticut students cannot benefit from the program through scholarship organizations operating in the state. Connecticut taxpayers, however, may still receive the federal tax credit for eligible contributions to scholarship organizations in participating states.