Discusses the Tax Reform Act of 1986, which doubled the personal exemption, increased the eligibility ceiling for the Earned Income Tax Credit, and reduced marginal income-tax rates. Compares the Act with the Acts of 1948 and 1969. Outlines criteria for a pro-family income tax policy. (BJV)

Fully 40 percent ($5 billion) of Georgia's FY 2000 general funds budget is for K-12 education. There is increased funding for a homestead exemption, expansion of the HOPE (higher education) Scholarship Program, capital outlay projects, remedial assistance programs, and instruction of limited-English speaking students. (MLH)

Examined the results from the first year (1998) of the Arizona Education Tax Credit program, a law that allows individuals a dollar-for-dollar credit up to $500 for donations to private schools and a credit up to $200 for donations to public schools. Concludes that the credit increases educational inequity in Arizona, where those who are well off…

Many states have enacted or are considering proposals to give tax credits for contributions that provide tuition scholarships for students in K-12 schools to attend the private or public schools of their choice. This study seeks to inform the public and policymakers about the implications for Montana if the state were to enact such a program. The…

For over a half-century, discussions of educational barriers have figured prominently on the national agenda. In the 1940's, under the leadership of President Harry Truman, the Commission on Higher Education articulated the nation's commitment to "eliminate the barriers of equality of educational opportunity." Nearly two decades later,…

Paying for care for children or adult dependents takes a large portion of many families' already limited budgets. Yet without such care, married-couple and single-parent families alike have difficulty entering or remaining in the labor force. The tax codes of the federal government and about half the states provide some assistance to families in…

This issue brief analyzes the two new child care grant programs that were established during the 101st Congress. It also analyzes the new and expanded tax credits created to assist low-income families with children. The provisions of the Child Care and Development Block Grant (CCDBG) and the Child Care Services Entitlement concern: (1) eligibility…

This report defines active and passive solar energy systems, describes home uses for solar energy, and offers guidelines for choosing and installing a system. Much of the information is specific to the state of California. Uses for solar energy which are presented include passive space heating, passive cooling, active space heating, household…

A multitude of public policy issues currently surround the tax treatment of employee benefits, particularly since the tax-favored status of employer contributions to pensions and health insurance has been blamed for a shrinking tax base that has exacerbated the federal budget deficit, an inefficient and bloated health-care sector, overinsurance by…

This compilation of seven briefs is intended to help citizens lobby United States senators, representatives, and their staff members on issues of importance to the Hispanic American community. Each brief synopsizes an issue, reviews current proposals for addressing the issue, and suggests the appropriate action that the member of congress should…

The Targeted Jobs Tax Credit (TJTC), which was enacted in 1978, provided an incentive to employers to hire impoverished youth and other individuals from designated groups. In line with classical economic theory, advocates of TJTC anticipated that the legislation would boost total employment by reducing the cost of employing targeted workers. The…

In an attempt to discover how regional differences result in variations in the benefit patterns of federal programs, this booklet examines how education tax credits would be distributed across states. Using a simulation model, alternative tax credit structures are examined and their regional distribution is compared to the current distribution of…

Profiles of 65 urban American school systems are presented, showing that programmed and projected annual Federal per pupil expenditures in public and private schools between 1980-81 and 1984-85, as these would be affected by proposed Federal budget cuts and tuition tax credits for parents of private school students to equalize Federal aid to…

In deciding on the constitutionality of a variety of practices involving schools, courts have been increasingly called upon to balance the two First Amendment religious guarantees--that Congress shall not make any laws respecting the establishment nor prohibiting the free exercise of religion. This fifth chapter in a book on school law discusses…

The retreat from social and racial progress is examined as an outgrowth of Vietnam, the changing temper of intellectuals, and the slowing of economic growth. Some effects of the country's mood on education are discussed, including tuition increases, faculty salaries, and accountability. (LBH)