DOCSLIB.ORG

Giving Arizona Children Better Opportunities In

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Giving Arizona Children Better Opportunities In CASE Giving Arizona Children STUDY Better Opportunities NUMBER 18 March 2014 in Education: A Case Study of the Nation’s Oldest Tax Credit Scholarship Program By Jonathan Butcher INTRODUCTION me’ moments when the toilets at Brophy just ‘know’ when to flush.” Gabe Alba-Rivera used pieces of brick that fell from the ceiling of Gabe attended Brophy using his school in León, Guanajuato, a scholarship from the Brophy Mexico, and drew squares to play Community Foundation, one hopscotch at recess.1 At the time, of Arizona’s 57 school tuition he did not think it was unusual to organizations (STOs).2 Individuals play with broken bricks, and he and corporations receive a dollar- did not find it unusual that he had for-dollar credit on their taxes for to carry a bucket of water as his donations to STOs. The STOs use bathroom pass. The water was to the donations to award scholarships flush the toilet. for K-12 students. Since 1998, Arizona STOs have awarded more After Gabe and his mom moved to than $500 million in scholarships.3 Phoenix, Ariz., he realized that U.S. schools had running water unlike For 16 years, the awards have given his school in Mexico. In his senior thousands of Arizona students speech last spring at Brophy College more choices. This case study will Preparatory, an all-boys Catholic highlight research demonstrating school, Gabe said, “I still get ‘pinch that the scholarships give families ADVANCING LIBERTY WITH RESPONSIBILITY BY PROMOTING MARKET SOLUTIONS FOR MISSOURI PUBLIC POLICY CASE STUDY I SHOW-ME INSTITUTE across the state, including low-income among legislators and advocacy families, access to private schools. organizations on academic transparency that have prevented lawmakers from This study will outline Arizona’s three adding testing requirements to state law. tax credit scholarship laws, one of which contains provisions for the nation’s oldest This study will also summarize the such program: lawsuits that the Arizona teachers’ union and other interest groups have filed, • All children in the state are eligible one against scholarships that individual for scholarships funded through contributions fund and the other against contributions from individuals and scholarships that corporate donations married couples; fund. Courts settled both suits in favor of • Students from low-income families and the scholarships. active-duty military families are eligible Lawmakers have revised Arizona’s for scholarships that donations from scholarship law over time to meet public businesses and corporations fund; and legislative demands for more financial • And special needs children are eligible transparency. As a result, the law contains for scholarships that businesses fund. several provisions that serve as a model for other states to follow and provide valuable Next, this paper will provide descriptive lessons for lawmakers around the country. data on contributions to STOs and the number of scholarships awarded. This paper Tax credit scholarships, along with will summarize research on the cost-savings education savings accounts, charter that the scholarships provide to taxpayers. schools, and school vouchers, are The cost-savings estimates vary, but if all changing the way parents think about scholarship students left private schools to their children’s future. School assignment attend public schools, taxpayers would have is being replaced by flexibility, innovation, to pay approximately $226 million more and multiple options. Arizona’s tax credit Since 1998, per year in taxes to pay for these students.4 scholarships are a model for other states Arizona STOs By comparison, Arizona’s tax credits resulted as lawmakers look for ways to give all in $71 million in foregone revenue to the children the chance at a great education. 5 have awarded state in fiscal year 2012. Thus, a reasonable The purpose of this case study is to help more than estimate of the annual cost-savings to state parents and lawmakers understand how taxpayers is $155 million. $500 million in Arizona’s tax credit scholarships work and However, as explained later, this estimate how children and families benefit from the scholarships. is based on certain assumptions due to educational choices the scholarships offer. incomplete data that STOs provide to the Arizona Department of Revenue. Because ARIZONA’S TAX CREDIT STOs do not report how many students SCHOLARSHIP LAWS they award scholarships to each year, lawmakers and taxpayers cannot calculate Individual Donations a precise figure for the savings. In 1997, Arizona Gov. Fife Symington III signed legislation enacting the Empirical research on student nation’s first K-12 private school achievement is also absent. This paper will scholarships funded through explain the longstanding disagreements 2 Number 18 I March 2014 contributions to scholarship organizations.6 Individuals FIGURE 1: Total Arizona Tax Credit Scholarship Awards Funded and married couples received by Contributions from Individuals/Married Couples, CY 1998-FY 2012 a dollar-for-dollar tax credit for donations worth up to $500 to scholarship-granting organizations, which in turn used the contributions to award K-12 private school scholarships to students. Since 1997, the scholarship law has been expanded so that married couples filing jointly can contribute more than individuals. Legislators also increased the limit on tax credit awards for donations. Today, individuals receive a tax credit for donations worth up to $1,000, and STOs can use the first $500 to provide Source: Arizona Department of Revenue. “Private School Tuition Organization Income Tax Credits in Arizona: A Summary of Activity FY 2012.” P. 3. View online here: http://www.azdor. scholarships to any student gov/Portals/0/Reports/FY2012%20private%20schl%20tuition%20org%20crdt%20rept.pdf. Note who meets organizations’ that Arizona Department of Revenue Data for fiscal year 2011 is incomplete, so this data point award guidelines, including assumes no change from calendar year 2010. students already attending a private school. The next STOs must use at least 90 percent of $500 that an individual contributes in their revenue for scholarship awards.8 If all scholarship a given year must be used for students STOs that receive contributions from students left switching from a public school to a businesses (described in the following private school.7 section) also operate under this private schools requirement. In 2012, STOs awarded Married couples receive a credit on their nearly $46 million in scholarships that to attend taxes for donations worth up to $2,000, contributions from individuals/married public schools, and, again, STOs can use the first half couples funded (Figure 1).9 of the donation for any student, while taxpayers would STOs must use any contribution over STOs are not required to use these $1,000 for students switching from contributions for low-income have to pay public to private school. students, but Arizona law says STOs approximately “shall consider the financial need of As explained later, some STOs’ applicants” in evaluating applications.10 $226 million guidelines include an emphasis on However, a Hispanic Council for more per year in helping students from families that Reform and Educational Options cannot afford private school to attend a report finds that four of the largest taxes to pay for private school of their choice. STOs are giving at least 70 percent of their scholarships to students from these students. 3 CASE STUDY I SHOW-ME INSTITUTE TABLE 1: STOs that Awarded at Least $200,000 in Scholarships Funded by Individual/Married Couple Donations and Gave More than 70 Percent of their Scholarship Awards to Low-Income Students Scholarship Percent of Scholarships STO Dollars Awarded for Poor Students Arizona School Choice Trust $1.2 million 73 Brophy Community Foundation $1.1 million 90 BEST Student Fund $233,361 94 100 Pappas Kids Schoolhouse Foundation $222,352 Source: Hispanic Council for Reform and Educational Options, “2nd Annual Grading Arizona’s Scholarship Organizations,” July 2013. View online here: http://www.hcreo.com/Portals/115649/docs/STO_REPORT.pdf. low-income families (Table 1).11 More for high school students.15 These amounts Tax credit information on how STOs are helping increase by $100 annually. scholarships, low-income students is provided in the “Arizona Tax Credit Scholarship The law governing corporate donations along with Research” section. originally included a provision requiring that students take a national norm- education Corporate Donations referenced achievement test every year. However, near the end of the 2012 savings accounts, In 2006, Arizona lawmakers added a legislative session, lawmakers removed scholarship program that awards tax charter schools, this provision.16 Because the scholarship credits to businesses and corporations laws governing individual contributions and school that donate to STOs.12 STOs must use and Lexie’s Law (see below) do not have the contributions for students from vouchers, are any academic transparency provisions, no families with household incomes that do academic data on scholarship students are changing the not exceed 185 percent of the income available. Arizona Lawmakers, researchers, limit for students eligible for the federal and advocacy organizations disagree way parents reduced-priced lunch program. Children about the level of academic transparency of active duty military members stationed think about to require in the scholarships. More in Arizona are also eligible.13 New information is available in the “Academic their children’s scholarship recipients must have attended Transparency” section. future. School a public school in the prior school year. The program was limited to $10 million In 2012, STOs awarded $11.4 assignment is in total tax credit awards annually when million in scholarships that corporate being replaced first enacted, but this cap increases by 20 donations funded (Figure 2).17 percent annually. The cap now stands at by flexibility, approximately $35.8 million.14 Lexie’s Law innovation, and The scholarship awards are restricted to In 2009, the Arizona Supreme Court ruled $4,900 for students in elementary and that a state voucher program for special multiple options.
Load more

Recommended publications
  • Requirements for Students and Donors Participating in State Tax Credit Scholarship Programs
    United States Government Accountability Office Report to Congressional Requesters September 2018 PRIVATE SCHOOL CHOICE Requirements for Students and Donors Participating in State Tax Credit Scholarship Programs GAO-18-679 September 2018 PRIVATE SCHOOL CHOICE Requirements for Students and Donors Participating in State Tax Credit Scholarship Programs Highlights of GAO-18-679, a report to congressional requesters Why GAO Did This Study What GAO Found TCS programs offer state tax credits to In 2018, there were 22 tax credit scholarship (TCS) programs authorized across individuals or businesses that donate 18 states, which provide state tax credits for individual and business donations to scholarship funds for students to that fund scholarships for students to attend elementary and secondary private attend private elementary and schools (see figure). secondary schools. Through these credits, donors may reduce the amount Tax Credit Scholarship Programs by State, Authorized as of January 2018 they owe in state taxes by the full or a partial amount of their donation, depending on each program’s rules. Designing a TCS program requires that many decisions be made, such as which students will be eligible to receive scholarships and the effect donations will have on donors’ state taxes. GAO was asked to review key characteristics of TCS programs. This report examines (1) state TCS programs’ policies regarding student eligibility and scholarship awards, and (2) how donating to a TCS program could affect the amount of state and federal taxes owed by donors. Note: Each state has one program, except for Pennsylvania and Arizona, which have two and four programs, respectively. Alaska and For both objectives, GAO reviewed Hawaii are not included in the map because neither has a program.
    [Show full text]
  • Scholarship Tax Credits Enrollment Limits STATE Arrow Upward
    Scholarship Tax Credits Enrollment limits March 2021 STATE arrow_upward Program Name Enrollment limits Alabama Educational Scholarship No. Arizona Credit for Contributions to School Tuition Organization No. Credit for Contributions to School Tuition Organization; displaced No. students; students with disabilities Premium tax credit for contributions to school tuition organization; No. low-income scholarships Florida Florida Tax Credit Scholarship Program No. The Hope Scholarship Program Funds are distributed on a first-come first-serve basis until funds are depleted. Georgia Georgia Tax Credit Program No. Illinois Invest in Kids No. Page 1 of 3 STATE arrow_upward Program Name Enrollment limits Indiana School Scholarship Tax Credit No. Iowa School Tuition Organization Tax Credit No. Kansas Tax Credit for Low Income Students Scholarship Program N/A Kentucky Education Opportunity Account Program No. Louisiana Tuition Donation Rebate Program No. However, if more first-time qualified students who are otherwise eligible apply than there are seats available, qualified schools must conduct a random selection process that preferences: - Siblings of students already enrolled in the qualified school. - Qualifying students who had previously enrolled at a different qualified school and who are otherwise eligible. - Qualified students from public schools that received a letter grade “F” or “D” or any variation thereof shall be given the first priority. Montana Tax Credits for Contributions to Student Scholarship Organizations No. However, tax credit scholarship awards cannot exceed $3 million beginning in 2017. The department may increase the limit by 10% each year at their discretion. Nevada Nevada Educational Choice Scholarship Program No. New Hampshire Education Tax Credit Program No. However, aggregate tax credits shall not exceed $5,100,000 for a program year.
    [Show full text]
  • Tax Credit School Scholarship Plans
    Tax Credit School Scholarship Plans Stephen D. Sugarman* I. OVERVIEW: HELPING LOWER INCOME FAMILIES CHOOSE PRIVATE K-12 SCHOOLS FOR THEIR CHILDREN BY GIVING OTHER TAXPAYERS TAX CREDITS In recent years, a number of cities and states (and even the federal government with respect to the District of Columbia) have embraced new ways of funding the private elementary and secondary education of children from low and modest income families. 1 These new mechanisms enable some parents, who would otherwise have their children attend public schools, to send their children to a private school of the family's choosing.~ At present, most of the private schools that these families select are religious schools, although that may change if new secular pri­ vate schools are created in response to these plans, and in any event fam­ ilies participating in these plans are not legally restricted to religious school choices. Although "school vouchers" are the most widely discussed of these mechanisms, this article focuses on a newer innovative plan that relies on state "tax credits" that fund "scholarships."3 This tax credit approach is most prominently in place in Arizona4 which first embraced this strat- * Roger J. Traynor Professor of Law. UC Berkeley Law School. Many thanks to Libby Hadzima for enormously helpful research assistance. 1. See generally Bruno V. Manno, School Choice: Today's Scope and Barriers to Growth, 4 J. SCH. CHOICE 510 (2010); John MeLTifield, The Twelve Policy Approaches to Increased School Choice, 2 J. SCH. CHOICE_6 (2008). 2. See, e.g., JOHN E. COONS & STEPHEN D. SUGARMAN , EDUCATION Bv CHOICE: T1-1E CASE FOR FAMILY CONTROL ( 1978) (advocating in favor of extending private school choice to lower income families through government funding) .
    [Show full text]
  • KANSAS TAX CREDIT SCHOLARSHIP House K-12 Education Budget Committee
    KANSAS TAX CREDIT SCHOLARSHIP House K-12 Education Budget Committee January 20, 2021 History • Full title: Tax Credit for Low Income Students Scholarship Program • Provides scholarships to some students to attend nonpublic schools • Scholarships are funded by tax credit eligible donations • Enacted by 2014 Senate Sub. for HB 2506 • Amended by: • 2015 Senate Sub. for HB 2109 • 2017 SB 19 • 2019 House Sub. for SB 16 • Statute: KSA 2020 Supp 72-4351 through 72-4357 Student Eligibility To qualify a student must: • Be defined as an at-risk student under KSEEA (KSA 72-5132) • At-risk students are those that qualify for free lunch • Includes students who have been eligible under the program that have not graduated high school or reached 21 years of age • Reside in Kansas; and • Be enrolled in a public school identified by the State Board as one of the lowest 100 performing, or eligible to be enrolled and be under the age of 6. “Qualified School” • Nonpublic school that desires participation and receives students with the scholarships • The school must: • Notify the State Board; and • Be accredited by the State Board or a national or regional accrediting agency recognized by the State Board Tax Credit Eligibility • Income tax: individuals and corporations • Privilege tax: National banking associations, state banks, trust companies, or savings and loan associations • Premiums tax and privilege fees: Insurance companies • Tax credit = 70% of donation to scholarship granting organization Max: $500,000 per tax year • Excess tax credits roll over to
    [Show full text]
  • A Winn for Educational Pluralism
    B.19.DOC 5/24/2011 2:27:17 PM NICOLE STELLE GARNETT A Winn for Educational Pluralism Over the past decade, scholarship tax credit programs, like the one at issue in Arizona Christian School Tuition Organization v. Winn,1 have emerged as a popular education policy tool. While details vary by state, scholarship tax credit programs allow individuals or corporations (and in some cases, including Arizona, both) to receive a state income tax credit for donations to charitable organizations—called “scholarship tuition organizations” in Arizona—that provide scholarships for children to attend private schools. Currently, seven states—Arizona, Florida, Georgia, Indiana, Iowa, Pennsylvania, and Rhode Island—have such programs in place. During the 2010-2011 school year, the scholarship organizations participating in these programs awarded nearly $290 million through over 123,000 scholarships.2 With two exceptions, scholarship tax credit programs exclusively target low-to-moderate-income students. For example, in Florida—the state with the largest scholarship tax credit program in the nation—eligibility is limited to students qualifying for free or reduced- price lunches, and scholarships are disproportionately awarded to Latino and African-American students.3 And the most recent evidence suggests that even the non-means-tested tax credit program at issue in Winn—Arizona’s individual scholarship tax credit program—disproportionately benefits low- 1. 131 S. Ct. 1436 (2011). 2. ALLIANCE FOR SCH. CHOICE, HOPE FOR AMERICA’S CHILDREN: SCHOOL CHOICE YEARBOOK 2010-11, at 12 (2010), available at http://www.allianceforschoolchoice.org/UploadedFiles/ Home/School%20Choice%20Yearbook%202010-11.pdf. 3. FLA. OFFICE OF INDEP.
    [Show full text]
  • Iowa Fund of Funds – Contingent Venture Capital Tax Credits
    Angela Gullickson Tax Research and Program Analysis Section Iowa Department of Revenue The Iowa School Tuition Organization (STO) Tax Credit was enacted in tax year 2006. The nonrefundable tax credit is awarded to taxpayers who make voluntary cash contributions to a qualifying school tuition organization that provides scholarships to low-income students. $2.5 million for tax year 2006 $5.0 million for tax year 2007 $7.5 million for tax years 2008 through 2011 $8.75 million for tax year 2012 and subsequent tax years There are eleven states that currently have some type of scholarship tax credit program. ◦ Largest capped program is in Florida Annual cap of $229 million in FY 2013, where credit is equal to 100% of eligible contribution None of Iowa’s neighboring states offer a school tuition scholarship tax credit. Only two states have credit rates that are less than Iowa’s 65 percent credit. ◦ Indiana and Oklahoma Number of Smallest Largest Average Median Year of Tax Credit Total Issued Awards Award Award Award Award Award Issued Issued Issued Issued Issued 2006 $2,499,904 1,125 $13 $113,750 $2,222 $650 2007 $4,886,880 1,850 $10 $97,500 $2,642 $650 2008 $6,200,378 2,830 $12 $97,500 $2,191 $650 2009 $7,402,020 3,160 $13 $124,865 $2,342 $650 2010 $7,499,992 3,029 $5 $113,750 $2,476 $650 2011 $7,499,413 2,835 $10 $325,000 $2,645 $650 Total $35,988,586 14,829 $5 $325,000 $2,427 $650 The average award for the last six years was $2,427 and the median award was $650.
    [Show full text]
  • Education Tax Credits in North Carolina Innovation in Education
    Education Tax Credits in North Carolina Innovation in Education A POLICY REPORT BY THE NORTH CAROLINA EDUCATION ALLIANCE Table of Contents 1 Executive Summary 2 Chapter 1: A What Are Education Tax Credits? 4 Chapter 2: Constitutionality of Tax Credits 7 Chapter 3: How Do Tax Credits Save States Millions? 9 Chapter 4: Tax Incentives in North Carolina 11 Chapter 5: Tax Incentives Around the Nation 20 Chapter 6: How Will a Tax Credit Impact Independent Schools in North Carolina? 21 Chapter 7: Frequently Asked Questions 22 Conclusion 23 Resources education tax credits Executive Summary For North Carolina, education tax credits provide a % Family education tax deductions or credits enable parents solution to the problem of low achievement and to receive a deduction or credit against their state income limited school options. More than two-thirds of the state’s taxes for a portion of their children’s education expenses. fourth graders are not reading at grade level, according to Depending on state law, allowable expenses can include federal government statistics.1 Among fourth graders from tuition and fees, as well as books, tutoring, and education low-income families, a mere 16 percent are proficient in technology, thereby providing benefits to public school reading. Over half score below the “basic” level, meaning and home schooling parents. they can barely read at all. Even a quarter of students from % Philanthropy education tax credits provide income tax middle- and upper-income families have the same difficulties credits for individuals or businesses that donate to schol- with language.2 arship organizations that, in turn, give scholarships to Many struggling students attend poor-performing schools – low- income students to attend a school of choice.
    [Show full text]
  • A Guide to Raising Tax Credit Donations
    A GUIDE TO RAISING TAX CREDIT DONATIONS REVISED JUNE ‘14 NOTICE: A school tuition organization cannot award, restrict, or reserve scholarships only on the basis of a donor’s recommendation. A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer’s own dependent. A.R.S. 43-1603 (C). Any designation of your own dependent as a potential recipient is prohibited. Copyright © Arizona Christian School Tuition Organization, Inc. June 2014 FOREWORD *NOTE: As of 11/14/16, ACSTO is in the process of writing ACSTO 101, version 2.0. Due to updates in Arizona Department of Revenue regulations, as well as ACSTO policies, some of the information previously contained in ACSTO 101 is out of date or incorrect, and as such, has been removed. Arizona is unique in the flexibility of educational choice available, and many families are understandably drawn to the benefits of private schools. High standards, caring teachers, compatible worldview, community involvement, and small classroom size are a few of the best features. In 1997, the Arizona State Legislature enacted ARS § 43-1089, the Arizona Private School Tuition Tax Credit Law, now nicknamed the Original Tax Credit. Subsequently the Arizona Supreme Court and US Supreme Court upheld the constitutionality of this law. In 2012, the Arizona Legislature enacted ARS § 43-1089.03, the Overflow Tuition Tax Credit Law (also known as the PLUS or Switcher tax credit). Not only are the tax credits safe, they are growing! Essentially, these laws allow Arizona taxpayers to give what they would otherwise owe the state in income tax to a School Tuition Organization (STO), such as ACSTO, as a donation instead.
    [Show full text]
  • Live Free and Learn: a Case Study of New
    CASE STUDY Live Free and Learn: NUMBER 19 February 2014 A Case Study of New Hampshire’s Scholarship Tax Credit Program By Jason Bedrick I. INTRODUCTION An STC program grants tax credits to individuals and/or corporations It has long been recognized that who contribute to approved, non- a democratic society requires an profit scholarship organizations educated citizenry. Education (SOs) that help low- and middle- not only confers benefits to the income families send their children individual, such as higher income to the schools of their choice. and greater life expectancy, but also There are currently more than to society. Education enhances civic 150,000 students participating 1 2 engagement, reduces crime, and in 14 STC programs operating 3 increases GDP. However, different in 11 states, including Arizona children have different educational (individual, corporate, and special needs and the international evidence needs), Florida, Georgia, Indiana, suggests that the superior education Iowa, Louisiana, New Hampshire, systems are those that provide choice Oklahoma, Pennsylvania (low- 4 and competition. For these reasons, income and failing schools), Rhode policymakers have sought innovative Island, and Virginia.5 methods of expanding educational opportunities, including scholarship In order to facilitate a better tax credit (STC) programs. understanding of how STC programs work in practice, this ADVANCING LIBERTY WITH RESPONSIBILITY BY PROMOTING MARKET SOLUTIONS FOR MISSOURI PUBLIC POLICY CASE STUDY I SHOW-ME INSTITUTE paper summarizes the available research schools, 68 percent noticed measurable on STC programs in general and presents academic improvement since receiving a case study on New Hampshire’s STC the scholarship, and 74 percent of program in particular.
    [Show full text]
  • Girardi Tax Research and Program Analysis Section Iowa Department of Revenue
    Federation of Tax Administrators Revenue Estimating Conference October 9, 2018 Tony Girardi Tax Research and Program Analysis Section Iowa Department of Revenue 1 ! Background on the School Tuition Organization (STO) Tax Credit ! Other education scholarship tax credits in the United States ! STO tax credit awards and claims ! Evaluating the fiscal impact of the STO tax credit 2 ! Enacted in tax year 2006 ! Awarded to a taxpayer who makes a voluntary contribution to one of 12 qualifying School Tuition Organizations (STOs) ! Tax credit equals 65% of the contribution ! Contribution cannot be taken as an itemized deduction for charitable contributions for Iowa tax purposes ! Using contributions, STOs provide tuition grants to students to attend private K-12 schools in Iowa ! The contribution cannot directly benefit any student designated by the taxpayer ! An STO must represent more than one school ! Tuition grantee’s household income must be below applicable poverty guidelines multiplied by 3. (Effective 2019-20, increased to 4 x poverty guidelines.) ! Set at $5 million for Program+Award+ its first full year, the TaxYear Cap+ ($+Millions) program award cap has been raised 2006 $2.50 2007 $5.00 three times 2008 $7.50 ! From 2014 to 2017, 2009 $7.50 2010 $7.50 program awards are 2011 $7.50 capped at $12 2012 $8.75 2013 $8.75 million 2014 $12.00 ! In 2018, capped at 2015 $12.00 $13 million 2016 $12.00 2017 $12.00 2018 $13.00 5 ! Overall tax credit cap is allocated among STOs based on enrollment at represented schools ! Claims against individual
    [Show full text]
  • Scholarship Tax Credits Does the State Have a Scholarship Tax Credit
    Scholarship Tax Credits Does the state have a scholarship tax credit program? March 2021 STATE arrow_upward Does the state have a tax credit scholarship program? Citation Program Name Alabama Yes. Ala. Code §§ 16-6D-1-9 Educational Scholarship Alaska No. Arizona Yes. Ariz. Rev. Stat. Ann. § 43-1089.03 Credit for Contributions to School Ariz. Rev. Stat. Ann. § 43-1183 Tuition Organization Ariz. Rev. Stat. Ann. § 43-1504 Yes. Ariz. Rev. Stat. Ann. § 15-891 Credit for Contributions to School Ariz. Rev. Stat. Ann. § 43-1184 Tuition Organization; displaced Ariz. Rev. Stat. Ann. § 43-1505 students; students with disabilities Yes. Ariz. Rev. Stat. Ann. § 20-224.06 Premium tax credit for contributions to Ariz. Rev. Stat. Ann. § 43-1183 school tuition organization; low-income Ariz. Rev. Stat. Ann. § 43-1504 scholarships Arkansas No. California No. Page 1 of 5 STATE arrow_upward Does the state have a tax credit scholarship program? Citation Program Name Colorado No. Connecticut No. Delaware No. District of Columbia No. Florida Yes. Fla. Stat. Ann. § 1002.395 Florida Tax Credit Scholarship Program Yes. Fla. Stat. Ann. § 1002.40 The Hope Scholarship Program Georgia Yes. Ga. Code Ann. § 20-2A-1 Georgia Tax Credit Program Ga. Code Ann. § 48-7-29.16 Hawaii No. Idaho No. Illinois Yes. 35 Ill. Comp. Stat. Ann. 40 Invest in Kids Indiana Yes. Ind. Code Ann. §§ 6-3.1-30.5 - 6-3.1- School Scholarship Tax Credit 30.5-15 Ind. Code Ann. § 20-51-1-5 Iowa Yes. Iowa Code Ann. §422.11S School Tuition Organization Tax Credit Kansas Yes.
    [Show full text]
  • Georgia's Tax Credit Scholarships for Private Schools
    A Failed Experiment Georgia’s Tax Credit Scholarships for Private Schools THE SOUTHERN EDUCATION FOUNDATION SEF 135 Auburn Avenue, NE, 2nd Floor • Atlanta, GA 30303 SINCE 1867 www.southerneducation.org THE SOUTHERN EDUCATION FOUNDATION The Southern Education Foundation (SEF) is a nonprofit organization comprised of diverse women and men who work together to improve the quality of life for all of the South’s people through better and more accessible education. SEF advances creative solutions to ensure fairness and excellence in education for low income students from preschool through higher education. SEF develops and implements programs of its own design, serves as an intermediary for donors who want a high‐quality partner with whom to work on education issues in the South, and participates as a public charity in the world of philanthropy. SEF relies on contributions from foundations, corporations, and individuals to support its efforts. SEF’S VISION SEF seeks a South and a nation with a skilled workforce that sustains an expanding economy, where civic life embodies diversity and democratic values and practice, and where an excellent education system provides all students with fair chances to develop their talents and contribute to the common good. We will be known for our commitment to combating poverty and inequality through education. SEF’s TIMELESS MISSION SEF develops, promotes, and implements policies, practices, and creative solutions that ensure educational excellence, fairness, and high levels of achievement for all students. SEF began in 1867 as the Peabody Education Fund. CREDITS Steve Suitts, SEF Vice President, developed and wrote this report with Katherine Dunn, SEF Program and Research Fellow, who was chief investigator for the study.
    [Show full text]