There are many different schooling options, and we welcome them all under the broad umbrella of choice. But not all educational choice programs are created equal. EdChoice highlights and promotes the programs that create the most pathways for students to lead successful lives. This guide focuses on education savings accounts (ESAs), tax-credit…

Families may choose to save for college or elementary and secondary education expenses using tax-advantaged qualified tuition programs (QTPs), also known as 529 plans. This report provides an overview of the mechanics of 529 plans and examines the specific tax advantages of these plans. Specifically, this report is structured to first compare…

This study examined the impact of changes in tax codes on voluntary giving to universities and colleges. While higher education institutions have drawn attention to individual gifts and philanthropic donations as supplementary financial resources, the recent introduction of the Tax Cuts and Jobs Act of 2017 in the United States reduced tax…

During the COVID-19 pandemic the federal government enacted an unprecedented package of social safety net measures, including broad-based cash transfers in the form of expanded unemployment insurance (UI), a series of economic impact payments (EIPs), and the expanded Child Tax Credit (CTC). It is well known that these measures-- especially the…

This annual publication of "The ABCs of School Choice" is a comprehensive, data-rich guide to every private school choice program in America. This edition of "The ABCs of School Choice" defines each of the six types of school choice: education savings accounts, vouchers, tax-credit scholarships, tax-credit education savings…

This annual publication of "The ABCs of School Choice" is a comprehensive, data-rich guide to every private school choice program in America. This edition of "The ABCs of School Choice" defines each of the six types of school choice: education savings accounts, tax-credit education savings accounts, school vouchers, tax-credit…

Historically, private education has been an option mostly for families who could afford the cost or received financial help. Years of research have shown that many families would choose private schools and other educational resources for their children if they did not face insurmountable financial or geographical limitations. Private educational…

Opponents of education choice recycle the same false prophesies of doom without regard to the evidence or the size and scope of the proposals. For decades, the most common objection to education choice policies has been that they will "destroy public education." According to the critics, choice policies will induce the parents most…

We quantify the total stock of balances eligible for the Biden administration's 2022 student loan forgiveness proposal and examine which groups would have benefited most. Up to $442 billion in loans were eligible. Those who would have benefited most were younger, had lower credit scores, and lived in lower- and middle-income neighborhoods. We also…

The Child and Dependent Care Credit (CDCC) subsidizes child care costs for working families. In response to the COVID-19 pandemic, the American Rescue Plan Act of 2021 increased the CDCC's generosity during 2021 only. I find that while the CDCC is of relatively little value in its current form, increases in eligibility rates and conditional…

Private school choice programs are publicly-funded programs that provide families with funding to attend a private school of their choice. Since 2021, 15 states have enacted or expanded choice legislation, even making homeschoolers eligible to participate. However, homeschoolers are often reluctant to participate due to proposed regulations. We…

High-quality work-based learning opportunities enable students to develop necessary skills and contribute to positive employment outcomes. State leaders are recognizing the value of work-based learning experiences -- not only for individuals but in service of state attainment and workforce development goals. As leaders recognize the value,…

Housing policy directly impacts schools. Public schools typically reflect their neighborhood demographics because most students are assigned to schools based on their residence. In 2021, over two thirds of K-12 public school students nationwide attended their neighborhood school. Thus, any serious hope of integrating America's public education…

This document records testimony from a hearing before the Subcommittee on Early Childhood, Elementary, Secondary Education of the Committee on Education and the Workforce that was held to examine school choice. Opening statements were provided by: (1) Honorable Aaron Bean, Chairman, Subcommittee on Early Childhood, Elementary, and Secondary…

Given recent U.S. Supreme Court decisions, specifically "Carson v. Makin", which permit public funding for religious schools, we examine how Catholic diocese and school leaders interpret these legal shifts for Catholic education. We utilize the Catholic education sector in New York City as a case study to examine how Catholic school…