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ERIC Number: ED505522
Record Type: Non-Journal
Publication Date: 2009-Mar
Pages: 18
Abstractor: ERIC
Expanding Choice: Tax Credits and Educational Access in Montana
Carpenter, Dick M., II; Ross, John K.
Institute for Justice
The evidence advanced in this report demonstrates that using tax credits to fund scholarships for students is both well-established and sound practice. Three existing credits allow taxpayer funds to flow to faith-based organizations, and one of those, the Qualified Endowment Credit, rewards contributions to more than a thousand charitable organizations, including some that award tuition scholarships for use at private schools--secular and religious. The new education tax credit program would formalize and expand that practice while providing safeguards to ensure that scholarship granting organizations live up to their promise. In addition to building on Montana policy, a tuition scholarship credit program would place Montana on a growing list of states that have enacted such a measure. Other states, like Arizona, Florida, Iowa, Pennsylvania and Rhode Island, have all successfully provided greater educational options to meet the specific needs of their students. A tuition scholarship credit for students from foster care and low- and middle-income families would join more than 30 existing tax credit programs and add to Montana's long tradition of rewarding taxpayers who support charitable organizations or make investments policymakers deem socially and economically valuable. (Contains 4 tables, 2 figures, and 10 endnotes.)
Institute for Justice. 901 North Glebe Road Suite 900, Arlington, VA 22203. Tel: 703-682-9320; Fax: 703-682-9321; e-mail:; Web site:
Publication Type: Numerical/Quantitative Data; Reports - Descriptive
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: Institute for Justice
Identifiers - Location: Montana