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Nowicki, Jacqueline M. – US Government Accountability Office, 2018
Tax credit scholarship (TCS) programs offer state tax credits to individuals or businesses that donate to scholarship funds for students to attend private elementary and secondary schools. Through these credits, donors may reduce the amount they owe in state taxes by the full or a partial amount of their donation, depending on each program's…
Descriptors: School Choice, Tax Credits, Scholarships, Donors