In 1997, Arizona policymakers created a $500 tax credit for contributions to organizations that give students scholarships to attend private K-12 schools. This analysis considers Arizona's experience with the tax credit. Researchers surveyed and interviewed representatives of Arizona's scholarship organizations and examined information from the…

This analysis discusses a proposed education tax credit that includes: a parental choice credit, where parents receive dollar-for-dollar reduction in income tax liability up to $500 per child for tuition costs, and a scholarship credit, which raises funds for low-income children by allowing dollar-for-dollar reduction in income taxes up to $500…