Pennsylvania has two programs that give tax money to private schools: the Educational Improvement Tax Credit (EITC) and the Opportunity Scholarship Tax Credit (OSTC) programs. Each year, EITC and OSTC provide $230 million to private scholarship organizations, or "SOs," which award tuition vouchers to families whose children attend…

For more than two decades, tax-credit scholarship (TCS) policies have helped American families provide their children with the learning environment that meets their individual needs. Now available in 19 states, nearly 300,000 students nationwide use tax-credit scholarships to attend the school of their family's choice. TCS policies create an…

School choice critics argue that choice programs drain resources from public schools and therefore harm students who remain in them. Because policymakers are tasked with balancing their states' budgets and ensuring that their public schools meet educational provisions in their states' constitutions, they are concerned with the fiscal effects of…

This article conducts a fiscal analysis of 10 tax-credit programs in seven states. In total, the 10 programs in the present study represent 90% of all scholarships awarded in tax-credit scholarship programs today. The analysis employs a set of cautious assumptions about switcher rates and students who receive multiple scholarships to generate a…

Decades of chronic underfunding and inequitable funding have been spiraling Pennsylvania's public school system into crisis--failing kids and threatening the future of the Commonwealth. The Commonwealth Court has ruled that the state's current funding system for K-12 schools is unconstitutional and the state must take action to adequately and…

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…

All tax credit scholarship (TCS) programs are state programs. States develop program policies and requirements, including establishing the roles and responsibilities of scholarship granting organizations (SGOs) and participating private schools. The President's fiscal year 2020 budget request included a proposal for federal tax credits for…

This paper reports results from a fiscal analysis of Pennsylvania SB 299, a proposal to expand the state's two tax-credit scholarship programs. Pennsylvania currently has two programs in operation, the Educational Improvement Tax Credit (EITC) Program and the Opportunity Scholarship Tax Credit (OSTC) Program. This paper is organized as follows.…

This report follows up on previous work that examined the fiscal effects of private school voucher programs. It estimates the total fiscal effects of tax-credit scholarship programs--another type of private school choice program--on state governments, state and local taxpayers, and school districts combined. Based on a range of assumptions, these…

This report provides a framework for understanding the impacts of state government statutes regulating private schools, regulations distinct to a given school choice program, and any regulatory growth over a program's lifespan. Examining school choice programs in operation for at least a few years provides important context and comparisons for…

Many proponents of private school choice take for granted that schools won't participate if government asks too much of them, especially if it demands that they be publicly accountable for student achievement. Were such school refusals to be widespread, the programs themselves could not serve many kids. But is this assumption justified? A new…

This publication presents the 2009-2010 edition of the Friedman Foundation for Educational Choice's "ABCs of School Choice". The "ABCs of School Choice" provides the latest in up-to-date and accurate information about the many school choice success stories taking place throughout the country. Readers will find this guide an…

Living on fixed incomes and faced with increasing taxes, senior citizens frequently feel the squeeze of a tightening economy more than other populations. Their retirement dollars buy less as their property taxes inch upward, despite the fact that they don't have school-age children. The Hempfield and Manheim Township School Districts in…

School choice is a common sense idea that gives all parents the power and freedom to choose their child's education, while encouraging healthy competition among schools and other institutions to better serve students' needs and priorities. It is a public policy that allows a parent/guardian or student to choose a district, charter, or private…

Council for American Private Education (CAPE) is a coalition of national associations serving private schools K-12. "Outlook" is published monthly by CAPE. This issue contains the following articles: (1) Luminaries Energize Attendees at School Choice Policy Summit; (2) High Court to Hear Arizona School Choice Case; (3) A Favorite…