• A publicly funded voucher is a payment the government makes to a parent, or an institution on a parent's behalf, to be used for a child's education expenses.
• A privately funded voucher is a payment that a private organization makes to a parent, or an institution on a parent's behalf, to be used for a child's education expenses.
• A tax credit provides direct reductions to an individual's tax liability. A refundable credit allows for a tax refund if the credit exceeds the liability.
• A tax deduction is a reduction in taxable income made prior to the calculation of tax liability.
• A private scholarship tax credit allows individuals and businesses to take a tax credit for contributions to a private, nonprofit organization that that provides scholarship aid for children to attend a school of their parents choosing.
• A charter school is a public school that has been established by parents, teachers, community groups and public and private organizations interested in promoting school choice and competition within the public sector. The charters for these schools typically provide for a clear, focused mission, a smaller student population that facilitates creation of community, more innovative teaching practices, greater parental and local community involvement, clear educational and fiscal standards and accountability measures and fewer state and local school board bureaucratic regulations.
• A magnet school is a public school that is organized around a specific program or philosophy and enrolls students across the district.
• Public school choice usually refers interdistrict or intradistrict enrollment, allowing student to attend schools outside their attendance zone, within or across district lines, without charge.

• Arizona
• Colorado
• District of Columbia
• Florida
• Georgia
• Indiana
• Louisiana
• Maine
• Milwaukee, WI
• Ohio
• Oklahoma
•  Utah
• Vermont  

Scope of the program	Statewide voucher for parents of students who are in low performing public schools.  Local school districts would transfer funds to school chosen by the parent.
Number of students served	Up to 6% of eligible students in each school district would be eligible to participate -- potentially 20,000 students.
Dollar amount of the voucher	The value of the voucher determined by one of two options: the actual per pupil cost of the nonpublic school, not the published tuition, or 75-85% of the public school allocation, (determined by grade level), whichever option is lower in cost.
Eligibility: students	The program enables parents whose low-performing children who are enrolled in poor performing public schools to receive a voucher from their public school district to attend a private school.
Eligibility: schools	The private schools that opt to participate must meet requirements including nondiscrimination, compliance with state health and safety codes, background checks for staff and state assessments of participating voucher students.
Current status	In June 2004, The Colorado Opportunity Contracts program was ended when the Colorado Supreme Court deemed the program unconstitutional. Attempts to satisfy the constitutional requirement by allocation of state funds (rather than mandate used of district-raised funds) have been discussed but not introduced in the Colorado legislature.

Scope of the program	Choice Scholarships pay the costs of tuition and fees to attend any accredited and approved private school in Douglas County.
Number of students	Available for up to 500 students who reside in Douglas County, Colorado and who were previously attending public schools there
Dollar amount	Eligible students can receive a voucher worth either the private school tuition or 75% of the per-pupil public revenue (which is $4,575 for 2011-12), whichever is less
Student eligibility	Students must be been residents in Douglas County School District residents for at least a year, and must currently be attending a DCSD public school. Not income restricted. If more than 500 students apply for vouchers, the Choice Scholarship Office will conduct a lottery,
Eligible schools	To participate in the program, private schools must undergo an application process for approval
Current status	No data - just begun

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Scope of the program	, The D.C Opportunity Scholarship program is the first federally fund voucher program that enables parents who live in the District of Columbia to use a voucher in a private school located within the District.
Number of students served	More than 1000 students in 58 private schools, expanding to 1600 students in fall of 2005
Dollar amount of the voucher	Maximum Voucher Value: $8,000 for students in grades K–8; $12,000 for students in grades 9–12 The value of the voucher awarded to each student is based on financial need. The voucher can be used for tuition, as well as fees and transportation expenses if they are needed to enable students to attend the school of choice.
Eligibility: students	Vouchers are awarded to students who reside in the District and whose family income does not exceed 185 percent of the poverty level. Priority is to be given to students who attend low-performing public schools. Selection process: if demand exceeds available seats at a particular school, a lottery system is to employ.
Eligibility: schools	Schools may not discriminate against applicants on the basis of race, color, national origin, sex or religion. Students who accept the voucher will have their academic achievement assessed annually, using the same tests used by the DC public schools.

Florida Voucher Programs 

Scope of the program	This is a statewide voucher program that may be used at any private or religious school as well as a higher performing public school within the district or adjacent public school district.  All Florida public schools are annually evaluated and rated from A to F, determined primarily by students' standardized test scores as well as a number of other factors. Students in schools that receive a grade of F twice in four years are eligible to receive a voucher. .This program was invalidated by the Florida Supreme Court in 2006.
Number of students served	784 in 34 private schools until the completion of the 2005-2006 school term.
Dollar amount of the voucher	$4200 –based on lower amount: the local district's per pupil cost or the amount of the private school tuition
Eligibility: students	Any student attending a public school that receives an F rating twice in four years is eligible to receive a voucher.
Eligibility: schools	All schools are eligible to accept voucher students as long as they agree to admit students on a random and religious-neutral basis, not compel any student attending the school on an opportunity scholarship to profess a specific ideological belief, to pray, or to worship, comply with the state's private school regulations and federal civil rights legislation, meet health and safety standards, demonstrate "fiscal soundness", agree to accept the amount of the scholarship as full payment of the student's tuition and fees.
Current Status	The Florida Supreme Court heard arguments in Bush v. Holmes. (June 2005) that challenged the constitutionality of the Opportunity Scholarship Program as a violation of the “no aid” provision of the Florida constitution.  Program was invalidated in 2006, but students allowed to complete the school year under the voucher.

Scope of the program	This is a statewide school choice program that provides a voucher for any public school student with an IEP (Individualized Education Plan prepared for students with certified disabilities) to attend another public or private school of their parent's choice if they are dissatisfied with the services received in the current public school
Number of students served	More than 15,000 students are currently enrolled in 703 private schools
Dollar amount of the voucher	The scholarship is worth up to the amount that the district would have spent on services for the student at his/her assigned public school, or the cost of private school tuition, whichever is less. Scholarships range from $3,883-$22,245;  average=$,6117.
Eligibility: students	The student must have a physical or a learning disability and have been in public school for at least one year.

Florida Voluntary Pre-kindergarten Program (began 2005)

Scope of the program	The program is a free Pre-Program that is voluntary.  The voucher allow for a 540 hour school year program or 300 hour summer program
Number of students served	Approximately 140,000 students are enrolled with multiple providers, public and private.
Dollar value	Approximately $2,500 -$3,000 per student – parents may supplement the voucher and pay for extended care programs
Eligible providers	Each private provider must be a licensed child care facility, a licensed family day care home (registered homes are not eligible), a licensed large family child care home, or a nonpublic school or faith-based child care provider that is exempt from licensure.
Eligibility: students	A child must be 4 years of age on or before September 1st of the school year, and reside in Florida; no income criteria for participation.

Scope of the program	Some districts with few students, rather than building their own high school, pay for their students to attend a surrounding public or private high school.  Originally, there was no restriction on attending religious schools, but in 1981 the Maine Supreme Court ruled that payment of tuition to religious schools violated the state constitution
Number of students served	6,000 in 39 private schools and 8,000 in public schools.
Dollar amount of the voucher	The town pays tuition up to the average cost of educating a student, amount is re-evaluated each year.  Currently approximately  $7,567 per year.
Eligibility: students	The student must reside in a district without a public school and may choose any school in- or out-of-state as long as the school is nonsectarian.
Eligibility: schools	A private school must do the following: meet requirements for basic school approval, be a nonsectarian school, be incorporated under state laws, fill out reports and audits accurately, and release student records. Private schools enrolling 60% or more of publicly funded students must also participate in statewide assessment programs.
Current status	Legal efforts sought to restore the inclusion of religious schools in the program.  The program was challenged in Maine Supreme Court relying on a free exercise and free speech defense.  In April. 2006 the Court ruled that the state did not have to include religious school because it involve “excessive entanglement between religion and state.”  In December 2006, the U.S. Supreme Court declined to hear an appeal (Anderson v. Durham School Department), allowing the state decision to stand.

Scope of the program	The program was limited to a maximum of 15% of the enrollment of the Milwaukee public schools. The program was expanded in 2005 to allow for an additional 7,500 students.
Number of students served	Up to 22,500 students in 122 private schools
Dollar amount of the voucher	Up to $6,400. or the private school per pupil cost, whichever is the lesser amount
Eligibility: students	Students who are residents of the City of Milwaukee quality for a voucher if the family income does not exceed 175 percent of the poverty level.  When they first apply, students be enrolled in a Milwaukee public school, or enrolled in a private school in grade 3 or lower, or be entering school for the first time.
Eligibility: schools	Schools are eligible to participate if they do the following: comply with civil right laws, accept students on a lottery basis, with preference given to siblings of students already enrolled, allow students to opt out of religious activity at the request of the parent, meet health and safety standards, file state accounting standards and file an audit.  New: schools must administer nationally normed tests in reading, math and science to voucher students in grades 4, 8, 10 and all schools accepting vouchers must be accredited within the next 3 years.
Current status	Operational; no legal challenges to stop the program survived.

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	Cleveland Scholarship and Tutoring Program	Ohio Educational Choice Scholarship Pilot Program
Scope of the program	This program provides tuition vouchers to parents to send their children to a public or private, including religious school of their choice in Cleveland and allows public school parents to purchase tutoring services for their children.	Provides scholarships to students in “schools in need of improvement” in all parts of Ohio, except Cleveland.
Number of students served	~6,000 students currently enrolled	The number of voucher recipients will be capped at 14,000 students.
Dollar amount of the voucher	$3,450 The voucher is based on a percentage of the tuition, (90-75% based on income level) or $3,450, whichever is lower. Families must pay the difference between the voucher and the tuition, either in tuition payments or volunteer services at the school.	Up to $4,250 for elementary school and $8,000 for high school tuition.
Eligibility: students	Students resident in Cleveland from families with low-income levels are eligible. New participants must be in grades K-3 to enter the program, but eligibility remains thorough grade 12. Students are accepted on a random basis with siblings of current participants given priority.	Students must live outside the Cleveland area and must attend a school designated as in “academic emergency.”. There is no income eligibility, but if demand exceeds supply, preference will be given first to students from families with income levels below 200 percent of the poverty level.. Students currently enrolled in the Cleveland Scholarship and Tutoring Program are not eligible.
Eligibility: schools	Schools are eligible to participate if they: do not discriminate on the basis of race, ethnicity, religion, are registered with the stated education department, and enroll the minimum number of students set by law.	The school must be chartered by the Ohio Department of Education and administer state tests to students receiving EdChoice scholarships.
Current status of the program	In June, 2002, the US Supreme Court upheld the constitutionality of the program in Zelman v. Simmons-Harris.	To date, the program has not been challenged.

Scope of the program	Ohio students on the autism spectrum may use a voucher to receive education services from a private provider, including tuition at a private school. After participating students receive education services, they apply to the state for reimbursement of expenses
Number of students	Approximately 1.700 in 200 schools
Dollar amount	Average Voucher Value: $16,148
Student eligibility	Students must be age 3-21, diagnosed with an autism-spectrum disorder and registered in the public school special education system
Eligible schools	Schools must have a formal special education program that has existed for at least one year and that employs teachers with special education credentials. Also, the voucher pays only for services specified in the student’s Individualized Education Plan (IEP
Current status	No legal challenges

Scope of the program	Ohio students attending chronically failing public schools are eligible for vouchers to attend private schools
Number of students	13,000 in 270 schools.  2011 legislation raised cap to 30,000 in the 2011-2012 school year and 60,000 in all subsequent years.
Dollar amount	Average is $4,100.  The voucher may not exceed the private school’s actual tuition and fees.
Student eligibility	Students are eligible if they attend a local public school that has been designated in a state of “academic watch” or “academic emergency” by the state for two of the last three years.
Eligible schools	Participating schools may charge additional tuition (or require equivalent volunteer hours from parents) for students whose household incomes exceed 200 percent of the federal poverty level, but must accept the voucher as payment in full for students at or below the 200 percent level
Current status	No legal challenges

Scope of the program	Students with a disability whose parents are unhappy with their assigned public school are eligible to participate.
Number of students	6 students in 4 schools
Dollar amount	Average: $6,381. The voucher may be set at value of the state and local dollars spent on the child in his or her public school or private school tuition and fees, whichever is less.
Student eligibility	All students with disabilities—those who have Individualized Education Plans (IEPs)—and who have spent the prior year attending a public school in the state are eligible to receive the voucher.
Eligible schools	Participating schools must meet state accreditation requirements, demonstrate fiscal soundness, comply with federal anti-discrimination provisions, meet state and local health and safety laws, and laws relating to general regulation of private schools. Participating schools must employ or contract with teachers who hold baccalaureate or higher degrees, or have at least three years of teaching experience.
Current status	No legal challenges

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Scope of the program	Public school students identified as disabled under federal disabilities-rights laws are eligible to receive a voucher to attend a private school.  Students in private schools that specialize in serving disabled students are also eligible.
Number of students served	Approximately 624 students are enrolled currently in 43 private schools.
Eligibility: students	Must have a diagnosed disability.
Value of the voucher	Between $3420-$5700 -- based on a state funding formula that weights the hours of specialized instruction time-- but not to exceed tuition and fees
Eligibility: schools	Schools must hire teachers who have at least a bachelor’s degree and three years of experience or special qualifications; schools must comply with anti-discrimination laws and demonstrate fiscal viability.

Scope of the program	Since 1869, Vermont has provided tuition for their students in towns without public schools to attend public schools in other districts or private schools. The town’s school board pays the cost of tuition. If students choose to attend a private school, the voters of the town’s school district decide if the town will pay full tuition or if the town will only pay up to the cost of educating a public school student in that district, leaving the parents to pay the difference. Religious schools had originally been included in this school choice until the Vermont Supreme Court ruled in 1961 and again in 1999,  that the Vermont Constitution precludes participation of religiously affiliated schools.
Number of students served	8,040 from about 90 towns -  3,595 are in public schools and 4,445 in private schools; 6% of vouchers are used out of state.
Eligibility: students	The student be residents of Vermont and reside in an identified tuition town and select a public or nonsectarian school.
Eligibility: schools	A private school must meet requirements for basic school approval and be a nonsectarian school.

Tax Credit Programs

• Arizona
• Florida
• Georgia
• Illinois
• Indiana
• Iowa
• Louisiana
• Minnesota
• North Carolina
• Oklahoma
• Pennsylvania
• Rhode Island
  

Program	Tax Incentive	Student Scholarships
Personal dollar-for-dollar non-refundable tax credit for state tax liability for contributions to non-profit organizations that grant scholarships for private school tuition.	Taxpayers may claim a tax credit of up to $500 for a cash contribution of up to $500 to a nonprofit Student Tuitioning Organization (STO)  that distributes scholarships; credit for married couples may be matched up to $1,000.	Average scholarship award is about $1,900. In the current school year approximately $28 million dollars in aid was awarded to 21,000 students in 300 private schools.
Personal matching credit for contributions to a public school for extracurricular programs	Taxpayers may claim up to $250. non-refundable credit.
Corporate tax credit added in 2006	Corporations may claim credit for contributions to STOs—total program is capped at $5m annually	Students must qualify for free/reduced price lunch program; may receive scholarship valued at $4,200. for elementary and $5,500 for secondary school tuition

Program	Tax Incentive	Student Scholarships
Corporate income tax credit for contribution to Scholarship funding Organizations (SFOs)	Corporations may contribute up to 75 percent of the amount their tax due. Contributions are capped at $5 million to any single scholarship funding organization and there is an $88 million overall cap annually.	Student eligibility based on free/reduced price lunch income criteria; student must be enrolled in public school before transferring or be entering kindergarten. Scholarship grants of up to $3500 may be awarded but cannot exceed tuition costs; at least 75%  must be used for tuition; remainder for books and transportation.

Program Description	Tax Incentive	Student Impact
Tax credit up to $250. per family for educational expenses for students in public or private schools.  Expenses include tuition, books, fees	Parents are allowed to claim a tax credit of up to 25% of the first $1,000 for each dependent's acceptable education expenses – not to exceed $250.	In 2003, about $13 million was claimed by 102,000 families; approximately 15,000 families have claimed to maximum credit;
Educational Opportunities Act  (EOA) of 2006 established a tax credit for individual who make contributions to an approved school tuition organizations (STOs), which then distribute scholarships to families to be used at a school of their choice	65 percent tax credit	To qualify for scholarships, families must have an income that is at 300 percent or below of the federal poverty level.  STOs must spend 90% of funds raised on scholarships, scholarships may not exceed tuition at the child’s private school. The program will be capped at $2.5 million for 2006 then rise to $5 million for subsequent years.

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Program	Tax Incentive	Student Scholarships
Personal tax deduction for educational expenses.	The deduction is worth 100 percent of the total amount spent on tuition, fees and other eligible expenses. It is capped at $5,000 per child.	Student Eligibility All K-12 Louisiana students are eligible.
Expenses may  include private school tuition and fees as well as uniforms, textbooks, curricular materials, and any school supplies required by the school The deduction also includes tuition and fees at university-run “lab schools,” as well as educational expenses for public schools and home school students.		Families Participating: 92,707 (2009) Average Deduction: $2,621 (2009)

Program Description	Tax Incentive	Student Impact
A tax deduction school expenses	Deduction is worth 100% of amount spend on educational expenses, up to $1,625 K-6 school expenses and up to $2,500 for grades 7-12. Deduction included tuition expenses.	In 2004, families claimed about $13.2 in deductions.
A refundable tax credit worth up to $1,000 per student or $2,000 per family for families with incomes under $33,500; no credit is allowed for education-related expenses for claimants with income greater than $37, 500.	Eligible education expenses include textbooks, transportation, computer hardware and education software costs up to $200, summer camps and summer school. It does not cover the cost of tuition. If a family owes no taxes or owes less than the amount of the credit, they receive the difference as a refund.	In 2004, families claimed about $16 million in credits.

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Program	Tax Incentive	Student Scholarships
Tax credit for individuals who spend money for special education services for their children	Credit limited to $3,000 per semester per child, and is available both for private school expenses and for homeschooling parents who have special education expenses.	Eligibility is restricted to children who were part of an individualized education program (IEP), and continuing eligibility depends on a special education evaluation by the school district every three years. Students are eligible for the tax credit if they are 1) disabled, 2) already have an individualized education program (IEP), 3) receive special education or related services on a daily basis, and 4) are a child for whom the taxpayer can receive a personal exemption. The student must have been enrolled for at least the previous semester at a public school, or must have been receiving special education services through the public school as a preschool child.

Program	Tax Incentive	Student Scholarships
Provides a tax credit to individuals and corporations that donate to organizations providing “Opportunity Scholarships” to students.	The allowable tax credit is 50 percent of the amount of contributions made during a taxable year, up to $1,000 for single individuals, $2,000 for married couples, and $100,000 for corporations.	Students are eligible for scholarships if they come from families with income under 300% of the threshold for the federal free and reduced-price lunch program, or if they live in the attendance zone for a “needs improvement” school.
		Scholarships are worth the greater of $5,000 or 80% of the average local public schools' per-pupil expenditures. Special needs students can receive up to $25,000 per year.

Program Description	Tax Incentive	Student Scholarship
Businesses can receive up to 75% tax credit for a one-year donation to a state approved scholarship organization for K-12 scholarships	The corporate credit increased to 90% for a two-year donation.  A federal deduction for the gift is also permitted.  The state currently caps the annual budget tax credits at $75 million with $44.6 million going to scholarships and $22.3 million going to educational improvement organizations.   Corporations can give up to $300,000 a year.	Eligibility to receive a scholarship is income based.  Families must earn $72,000 or less with one child to be eligible.   With each additional child, the maximum income goes up $12,000, in other words, $84,000 with two children, $96,000 with three children and so on.   Approximately 40,000 students a year receive grants.  In 2011, there were 250 scholarship organizations.

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Rhode Island Tax Credits for Contributions to Scholarship Organizations

(effective January 2007)

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