Nearly 52 million students nationwide in public, private or charter schools could be eligible for federal “freedom” scholarships, including more than 2.7 million students in New York state, according to a new report released Tuesday. The students in each state who would qualify for the funding under the “Education Freedom Tax Credit.” Thirty-one states, covering 31 million students, have opted into the program, including New York — despite opposition from teachers unions, which claim the tax credit is a privatization or “voucher” scheme that will spur an exodus from public schools. Most Democratic states have yet to opt into the…