Massachusetts Gov. Maura Healey is reviewing whether to join a new federal education scholarship tax-credit program, setting up a campaign dispute with Republican gubernatorial challenger Mike Minogue over its potential benefits and risks to public schools. The program, scheduled to take effect in January, was created under the One Big Beautiful Bill Act. It offers taxpayers a dollar-for-dollar federal tax credit for donations to scholarship-granting organizations: up to $1,700 for individual filers and $3,400 for married couples filing jointly. Eligible taxpayers must have household incomes no higher than 300% of their area’s median income, according to the Internal Revenue Service. Minogue has said the program could generate about $1.7 billion for Massachusetts if one million taxpayers—or 500,000 married couples—participate and each contributes the maximum amount. That is a campaign goal, not a guaranteed allocation. Minogue has also claimed about 85% of Massachusetts parents would qualify. At a televised debate, Minogue said scholarships could help families pay for tutoring, books and other educational resources, including support for students with disabilities. Healey countered that a federal tax credit is not, by itself, an education plan, and criticized the initiative’s ties to legislation signed by President Donald Trump. Healey’s office says the state has only recently begun its review because federal regulations were issued the week before the debate. Spokesperson Jacqui Manning said the administration still has questions about effects on public schools, how funds would reach students most in need, the state’s oversight role and implementation costs. Further federal guidance on which expenses scholarships may cover is also pending, Manning said. New York Gov. Kathy Hochul has chosen to participate after reviewing the regulations, saying the program could bring additional funding to students and families without taking money from public schools or state and local budgets. The source report said Colorado, North Carolina, Virginia, Kentucky and Kansas had also opted in, while Pennsylvania Gov. Josh Shapiro was considering the program. The decision presents Healey with competing considerations: potential scholarship funding for families and unresolved questions about safeguards, public-school impacts and oversight. Minogue has accused the governor of withholding a possible benefit for partisan reasons, while Healey says the state needs more information before deciding ahead of the January start.