This study evaluates the effects of the Minnesota education expense tax deduction law. The study design was limited, since the Minnesota Department of Revenue declined to participate in the survey. Within these limitations the study looked at (1) the number of tax returns claiming education deductions, (2) the distribution of gross income for those returns with dependent education expense deductions in comparison with those returns that list dependents but claim no dependent education deductions, and (3) the relationship between number and amount of deduction and access to nonpublic education. Findings include: (1) a small but growing number of returns are claiming educational deductions; (2) in 1980 more public school parents and small families were taking advantage of the law; and (3) correlations indicate a strong relationship between income and claiming the deduction. The available data provide no indication of the type of expenditures the deductions pay for, the institutional benefits public or nonpublic schools receive, or the benefits to the parents. The author ends by stating that further study is needed. (MD)