This report provides a brief overview of the higher education tax benefits that are currently available to students and their families. The report: (1) contrasts higher education tax benefits with traditional student aid; (2) presents a brief history of higher education tax policy over the past 60 years, including recent legislative proposals to…

In 2008, Georgia launched a tax-credit scholarship program to expand educational opportunities for the state's pre-K through 12th-grade students by providing them scholarships to attend private schools. Georgia's scholarship tax credit program will help over 13,000 children get the best education for their needs at secular and religious private…

The pandemic has caused a major economic shift for businesses and workers. Countless companies have had to quickly upskill their workers, equipping them with the skills they need to pivot to digital or remote services. As a result, the importance of efficiently and effectively training and onboarding workers with the right skills for the job has…

Significant racial and ethnic achievement gaps exist between students in the U.S. by elementary school, although the underlying causes for these achievement gaps differ. One factor for racial/ethnic achievement gaps is between-group differences in socioeconomic status (SES), particularly exposure to poverty. Moreover, other factors contributing to…

If there is one area of common ground between the Republican leadership in the U.S. Senate and House of Representatives, it is that the time has finally come for those entities that are not currently paying their fair share of taxes to step forward and be held accountable. Both the Senate and House tax reform bills propose that these…

In this paper the authors examine the tax treatment of study abroad expenses for students who engage in study abroad activities. Study abroad activity has increased dramatically at U.S. universities. The Institute of International Education (IIE) reports that 289,408 U.S. students studied abroad in 2013 up 2.1% from 2012 (IIE 2014). Over the past…

This appendix describes the data and methodology used to estimate federal program and tax expenditures on children in "Kids' Share 2021: Report on Federal Expenditures on Children through 2020 and Future Projections" (ED616306). The following contents are included in this appendix: (1) Introduction; (2) Summary Table of Multipliers and…

This article provides an overview of non-religion-based state constitutional challenges to educational voucher and tax credit/scholarship programs. The first section discusses litigation examining whether education voucher programs violate constitutional provisions requiring the legislature to provide an efficient system of public schools. The…

In 2016, the federal government provided students pursuing higher education with about $91 billion in direct financial support through a wide variety of spending programs and income and payroll tax preferences, the Congressional Budget Office estimates. The largest programs and preferences give financial assistance to students to offset the cost…

This article represents the culmination of a two-year qualitative case study concerning how 33 students in a service-learning course understood poverty as they prepared taxes for low-income families through the IRS's Volunteer Income Tax Assistance program. Because the tax site communities are seen as community partners in their own right, this…

Children's Campaign examines child well-being across the state and identify data-driven solutions to improve the lives of Colorado's kids. In 2017, the Campaign was relentless in their efforts to ensure every chance for every child. Highlights for the year include: (1) Colorado's child poverty rate fell to 13 percent in 2016--its lowest point in…

Following Brown v. Board of Education, schools known as "segregation academies" that were created for the purpose of allowing White students to be educated without contact with Black students proliferated in the southern United States. While the Civil Rights Act of 1964 prohibited such segregation, these schools remained in existence for…

Most children in the U.S. spend time in some form of early childhood education (ECE) program prior to entering kindergarten. In fact, children spend an average of 25 hours per week in nonparental care, including center-based care and informal family, friend and neighbor care. Children develop a foundation for learning during these early years, so…

Student debt balances are ballooning, posing a serious threat to the financial security of millions of borrowers across the country. In the last 15 years, total outstanding student debt has grown six-fold and now hovers at over $1.5 trillion. Student debt has significant short- and long-term impacts on individuals, their communities, and the…

This annual publication is designed to be a one-stop shop for all the existing research on private school choice in the United States. This year's edition is updated with the research published since the last edition. Since the first modern-day voucher program launched in Milwaukee in 1990, researchers have studied private school choice programs.…