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Burke, Lindsey M.; Michel, Adam N. – Heritage Foundation, 2019
In March 2019, Senator Ted Cruz (R-TX) introduced a proposal to establish a new, nationwide federal tax-credit scholarship program. Representative Bradley Byrne (R-AL) introduced a companion proposal in the House. Although Congress' support of school choice is praiseworthy, a federal tax-credit scholarship program poses a threat to education…
Descriptors: Tax Credits, Scholarships, School Choice, Elementary Secondary Education
Butcher, Jonathan; Slattery, Elizabeth – Heritage Foundation, 2018
As part of the Tax Cuts and Jobs Act enacted last year, federal lawmakers gave parents more flexibility with their own savings for their children's education. Now, families that save money for college using what are commonly known as 529 college savings plans (named after Section 529 of the Internal Revenue Code) can apply some of those savings to…
Descriptors: Money Management, Paying for College, Geographic Regions, Tuition
Burke, Lindsey M.; Sheffield, Rachel – Heritage Foundation, 2012
Coverdell education savings accounts (ESAs), created through the federal tax code, allow families to save money tax-free for K-12 and higher education expenses. Lifting the cap on contributions to Coverdell accounts would provide greater access to school choice options by allowing families to invest more money in their children's education.…
Descriptors: Expenditures, Elementary Secondary Education, Tax Credits, School Choice
Foster, J. D. – Heritage Foundation, 2007
In this brief essay, the author reacts to a recent bill from the House Education and Workforce Committee by praising its identification of wasteful spending on higher education programs while expressing unhappiness with its creation of new entitlements and subsidies. In the author's opinion, the savings produced by the spending cut should instead…
Descriptors: Higher Education, Taxes, Paying for College, Access to Education
Lips, Dan; Feinberg, Evan – Heritage Foundation, 2008
The Washington, D.C. school system has a long history of poor academic achievement; however, over the past decade, the District of Columbia has made strides in offering families greater choice about which schools their children attend, thanks to a strong charter school law and the federally funded D.C. Opportunity Scholarship Program. District…
Descriptors: Urban Schools, Public Schools, School Choice, Charter Schools
Kafer, Krista – Heritage Foundation, 2004
This document discusses issues related to the historical development of school choice and its impact today. Over the past 2 decades, 9 states have adopted publicly funded voucher or tax credit programs, 40 states and the District of Columbia have enacted charter school laws, and others have established public school choice within and between…
Descriptors: Elementary Secondary Education, Tax Credits, Incentives, School Choice
Kafer, Krista – Heritage Foundation, 2005
School choice is in high demand and growing. Twenty years ago, few states had policies or programs allowing parents the freedom to make choices in their children's education. Today, 11 states and the District of Columbia have state-funded scholarship programs or provide tax relief for education expenses or contributions to scholarship funds. Most…
Descriptors: State Programs, School Choice, Magnet Schools, Home Schooling