In 2021, Child Trends was selected to conduct a literature review and develop a policy and practice report to map the history of systemic racism in the U.S. and how it has influenced early childhood education (ECE) policy and practice, with a particular focus on educator pay and benefits, preparation, and workforce stability. This report…

Critics of private school choice programs argue that they drain resources from public schools and increase taxpayer costs. Supporters of these programs, on the other hand, argue that these programs save taxpayers money because the average amount of scholarships is less than per pupil spending in public schools. Given these fiscal concerns, when…

The two fastest growing school choice options are charter schools and private school choice programs, which include vouchers, tax credit scholarships, and education savings accounts. Most research assessing the effects of these programs focuses on student achievement. I review the literature to determine the impact public and private school choice…

Education credits are available to help offset the costs of higher education for taxpayers, their spouses, and dependents who qualify as eligible students. The American Recovery and Reinvestment Act of 2009 (Recovery Act) amended the Hope Scholarship Tax Credit (Hope Credit) to provide for a refundable tax credit known as the American Opportunity…

In the nearly fifty years since the adoption of the Higher Education Act of 1965, financial aid programs have grown in scale, expanded in scope, and multiplied in form. As a result, financial aid has become the norm among college enrollees. The increasing size and complexity of the nation's student aid system has generated questions about…

Discusses various incentives available for individuals and/or families in dealing with college or university educational costs. Describes federal tax legislation passed in 1997 to aid in educational costs. States that proper planning is essential for individuals to ensure they are getting the best treatment and the most after-tax resources. (MKA)

Analyzes the defeat of the California child care tax credit bill and suggests avenues for parents, child care groups, and professionals to use in future advocation efforts. (BJD)

Tuition tax credit proposals have been introduced in Congress since the early 1950s. Issues relating to tuition tax credit include: the impact on public policy; people and groups who would benefit from the tax credit; budgetary and tax implications; and the constitutionality of the tuition tax credit. (JN)

The article cites studies on the potential impact of tuition tax credits for private schools, and it notes particular ramifications for public school special education such as reduced numbers of positive role models due to flight of affluent and academically able students to private schools and reduction in public school revenues. (CL)

The Packwood/Moynihan/Roth Tuition Tax Relief Act of 1981 and the nearly 20 other tuition tax credit bills introduced since the beginning of the current session of Congress are intended to provide tax credits for a portion of the tuition paid for private education. Two major studies attempting to determine the impacts of passage of a tuition tax…

This document reviews the legal propriety of offering child care to employees and addresses the post-1981 federal income tax consequences of a child care benefit. One issue at hand involves the legal mandate to promote equal opportunity in employment. However, not all employees have the need for child care, and legal questions have been raised…

The federal role in education finance is commonly seen as compensatory. The federal government gives large sums of money to low-income schools and school districts through programs such as Title 1. Yet, this view of federal aid is based solely on direct educational expenditures. The federal government and state governments also support schools…

Approaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs.…

Poverty is an important antecedent factor affecting education. One of the most striking characteristics of rural poverty is the extent to which the rural poor work. About 65% of poor nonmetro families have at least one worker, compared to 54% of poor metro families. This report focuses on federal and state policy reforms that would assure poor…

Three constitutional amendments proposed for the June and November, 1980, ballots in California are discussed in this paper. The amendments, all of which would channel public funds to private schools, are: (1) the "Family Choice Initiative," also known as the Sugarman-Coons proposal, which would permit parents to use public funds to send…