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ERIC Number: ED527740
Record Type: Non-Journal
Publication Date: 2011-Dec-15
Pages: 16
Abstractor: ERIC
Reference Count: N/A
Expanding Choice: Tax Credits and Educational Access in Idaho
Carpenter, Dick M., II
Friedman Foundation for Educational Choice
The past 30 years have seen a steady expansion in the educational choices available to parents as school choice programs have spread around the country. Enabling parents to choose schools that fit their children's unique needs is a win-win-win: Research shows that such school choice policies benefit the children who participate, give traditional public schools incentives to improve and save taxpayer dollars. Despite this, the wave of school choice-based reform has so far passed Idaho by. Legislation that would have created educational tax credits was considered in 2000, 2001 and 2005, but each time failed to pass. The bills--HB 686, HB 311 and HB 76 respectively--would have provided an income tax credit for any individual or corporation who donated money "directly to the parents or legal guardian... of a child who is being educated at the elementary or secondary level outside the public school system." In 1998, the legislature also considered a resolution (HCR 397) to direct the legislative council to study scholarship tax credits, but the resolution was never approved. This report shows that Idaho already offers tax credits for donations to private schools, including religious schools, through the Schools, Libraries and Museums Credit. Through this program, taxpayers may take a credit for charitable contributions to Idaho public and private (including religious) nonprofit schools, including elementary, secondary and higher education, as well as Idaho public libraries, the Idaho State Historical Society and a list of other nonprofit organizations. (Contains 5 tables and 16 endnotes.)
Friedman Foundation for Educational Choice. Available from: Foundation for Educational Choice. One American Square Suite 2420, Indianapolis, IN 46282. Tel: 317-681-0745; Fax: 317-681-0945; e-mail:; Web site:
Publication Type: Reports - Descriptive
Education Level: Elementary Secondary Education; Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: Friedman Foundation for Educational Choice; Institute for Justice
Identifiers - Location: Idaho