ERIC Number: ED234505
Record Type: RIE
Publication Date: 1983-Jan-3
Reference Count: 0
Tuition Tax Credits. Issuegram 19.
Augenblick, John; McGuire, Kent
Approaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs. Proponents claim tax credits would provide some choice to families in the selection of schools and, because of competition, improve the quality and efficiency of public schools. Opponents claim tax credits would help wealthy families more than low income families; could result in segregated private schools; and could cause public school systems to lose families with a high interest in education and gain a higher proportion of children with special needs. Policy decisions concerning tax credits include questions of cost, responses expected from families and institutions, distribution among families, and their constitutionality. (MLF)
Descriptors: Bulletins, Educational Policy, Elementary Secondary Education, Federal Legislation, Private Schools, School Choice, Tax Credits, Tax Deductions, Tuition
Distribution Center, Education Commission of the States, 1860 Lincoln Street, Suite 300, Denver, CO 80295 ($2.00 prepaid; quantity discounts; add $1.00 on non-prepaid orders to cover invoicing).
Publication Type: Information Analyses
Education Level: N/A
Authoring Institution: Education Commission of the States, Denver, CO.