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Tax Credits & Educaron Savings Accounts in the U.S

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Tax Credits & Educaron Savings Accounts in the U.S Tax Credits & Educaon Savings Accounts in the U.S. Robert Enlow President and CEO Friedman Foundaon for Educaonal Choice 55 Programs in 26 States and DC Growth in Tax Credits and ESA Programs 25 3 20 2 1 1 15 1 10 19 18 17 15 5 10 9 7 6 3 1 0 1997 2001 2006 2008 2009 2011 2012 2013 2014 2015 Tax Credits ESA Parcipaon in Tax-Credit Scholarship Programs, 1997-98 to 2012-13 160,000 142,288 140,000 2012-13 is most reCent data available for all programs 127,615 120,000 115,436 112,271 104,976 100,000 83,853 80,000 68,377 59,779 58,571 60,000 55,927 Tax-Credit SCholarships Awarded 40,000 36,932 20,000 15,081 18,049 128 3,207 0 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 School Year Ending Educaonal Credit for Excep0onal Needs Children - South Carolina Tui0on Donaon Rebate Program - Louisiana Educaon Improvement Scholarships Tax Credits Program - Virginia Opportunity Scholarship Tax Credit Program - Pennsylvania Oklahoma Equal Opportunity Educaon Scholarships Educaon Tax Credit Program - New Hampshire "Switcher" Individual Income Tax Credit Scholarship Program - Arizona Educaon Scholarship Program - Alabama School Scholarship Tax Credit - Indiana Lexie's Law for Disabled and Displaced Students Tax Credit Scholarship Program - Arizona Qualified Educaon Expense Tax Credit - Georgia Tax Credits for Contribu0ons to Scholarship Organizaons - Rhode Island School Tui0on Organizaon Tax Credit - Iowa Low-Income Corporate Income Tax Credit Scholarship Program - Arizona Florida Tax Credit Scholarship Program Educaonal Improvement Tax Credit Program - Pennsylvania Original Individual Income Tax Credit Scholarship Program - Arizona Average Tax Credit Scholarship Across All States is $2,621 VA $2,413 SC $8,730 RI $2,519 PA OITC $2,312 PA EITC $1,587 OK $566 NH $1,316 LA $3,726 IA $1,209 IN $1,064 GA $3,515 FL $4,999 AZ SwitCh $1,088 AZ Lexies $3,360 AZ Corp. $1,524 AZ Ind. $1,927 AL $2,699 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 Average Value as a PerCentage of JurisdiCJon's Per-Student Current Spending South Carolina - Educaonal Credit for ExCeponal Needs Children 95% Nevada - EduCaJonal ChoiCe SCholarship Program* 95%* Kansas - Tax Credit for Low InCome Students SCholarship Program* 82%* Florida Tax Credit SCholarship Program 60% Arizona - Lexie's Law for Disabled and DisplaCed Students Tax Credit 44% Georgia - Qualified EduCaJon Expense Tax Credit 38% Louisiana - TuiJon DonaJon Rebate Program 33% Alabama - EduCaJon SCholarship Program 32% Arizona - Original Individual InCome Tax Credit SCholarship Program 25% Virginia - Educaon Improvement Scholarships Tax Credits Program 23% Arizona - Low-InCome Corporate InCome Tax Credit SCholarship 20% Rhode Island - Tax Credits for ContribuJons to SCholarship 18% Pennsylvania - Opportunity Scholarship Tax Credit Program 17% Arizona - "SwitCher" Individual InCome Tax Credit SCholarship 14% Iowa - School Tuion Organizaon Tax Credit 12% Pennsylvania - Educaonal Improvement Tax Credit Program 12% Indiana - School Scholarship Tax Credit 11% New Hampshire - Educaon Tax Credit Program 10% Oklahoma - Equal Opportunity EduCaJon SCholarships 8% *Calculated using maximum scholarship amount Number of Scholarship Organizaons By State VA 12 SC 4 RI 5 PA OITC 173 PA EITC 265 OK 2 NH 1 LA 2 IA 12 IN 4 GA 27 FL 2 AZ SwitCh 37 AZ Lexies 6 AZ Corp. 26 AZ Ind. 47 AL 2 0 50 100 150 200 250 300 Number of Par0cipang Schools By State VA 61 SC 48 RI 46 PA OITC No data PA EITC No data OK 33 NH 13 LA 20 IA 153 IN No data GA No data FL 1,525 AZ SwitCh 260 AZ Lexies 61 AZ Corp. 216 AZ Ind. 337 AL No data 0 200 400 600 800 1000 1200 1400 1600 1800 Regulaons on Tax Credit Scholarship Programs SGO ADMIN RULES SCHOOL ADMIN & FINANCIAL ACADEMIC Proof of BaCkground FinanCial Non- BaCkground Standardized Public Independent ReporJng H&S FinanCial CheCks ReporJng Discrimin CheCks tests ReporJng Evaluaon Viability AZ Ind. X X X X AZ Corporate X X X X AZ Lexie’s Law X X X X FL Corp. X X X X X X X X X X GA X X X X IN X X X X X X X IA X X X X LA Rebate X X X X X X X X NH X OK X X X X X PA EITC X X X X X PA OITC X X X RI X X X X VA X X X X X X .
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  • 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.
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  • Live Free and Learn: a Case Study of New
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  • Girardi Tax Research and Program Analysis Section Iowa Department of Revenue
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  • Giving Arizona Children Better Opportunities In
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