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…

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…

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…

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…

Over the last quarter-century, tax-credit scholarship (TCS) policies have helped hundreds of thousands of American families provide their children with the learning environment that meets their individual needs. Although less well-known than school vouchers, TCS policies are the most-used form of private school choice. Now available in 23 states,…

This interactive resource provides information on state private school choice policies specific to vouchers, education savings accounts and scholarship tax credits. It highlights the various ways in which states approach specific private school choice policies. It is worth noting that some states have more than one private school choice program.…

This report argues that the Michigan state constitution's "Blaine Amendment," a provision which prevents parents from drawing on state funding to go outside the public school system, is superseded by the United States Supreme Court's 2020 ruling in the case Espinoza v. Montana Department of Revenue. The report discusses a legislative…

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,…

This implementation guide was developed to assist states that want to give more families access to needed educational opportunities and the ability to customize their children's learning. Surging enthusiasm among voters and policymakers means more states are likely to launch Education Scholarship Account (ESA) programs in the immediate future. The…

Financial aid has helped millions of students pay for their education beyond high school. This document provides information about federal and Minnesota financial aid programs, including the following sections: (1) How do I apply for financial aid?; (2) Five basic steps to apply for financial aid; (3) What types of financial aid are available?;…

The federal government provides financial assistance to individuals for higher education expenses in two major ways: tax benefits and traditional student aid (loans, grants, and work-study assistance). Since 1997, education tax benefits have become an increasingly important component of federal higher education policy. In 2019 and 2020, 12 tax…

This report finds that Massachusetts provides fewer options for students to be educated outside their assigned school districts than most other states do, and educational savings accounts (ESAs) offer an effective tool for giving students additional opportunities. Author Cara Candal proposes two potential ESA programs for Massachusetts.

Since 1997, education tax benefits have become an increasingly important component of federal higher education policy. For 2023, 11 higher education-related tax benefits are available. After 2025, absent legislative action, this number will effectively increase to 13. Two provisions that are temporarily suspended are scheduled to be…

The philosophy of education choice is the belief that every child deserves access to a quality education that fits their needs. Education choice includes public, private, and non-traditional schooling options like open enrollment public schools, public charter schools, magnet schools, home schooling, online learning, vouchers, tax-credit…

Over the last 30 years, the school choice movement has been one of the most prominent large-scale reform efforts in American education. In recent years, charter schools and voucher programs, in particular, have been a focus of policy makers and philanthropists. Mark Berends presents an overview of these two models, their prevalence, and what…