The Office of Non-Public Education in the Office of Innovation and Improvement within the U.S. Department of Education is pleased to provide this updated report on state programs that provide financial assistance for student attendance at private elementary and secondary schools. The information in this report was obtained primarily from state laws and regulations, official state documents, and Web sites of state education and revenue agencies; Erin McHugh, of the Office of Non-Public Education, edited this report. To the extent possible, state officials have confirmed information in this report. The Office of Non-Public Education is solely responsible for any errors or omissions.

Special thanks to the following individuals who have helpfully contributed to or reviewed drafts of this report:

• Arizona Department of Education
  Doug Nick

• Arizona Department of Revenue
  Georganna Meyer

• Florida Department of Education
  Amy Graham
  Mike Kooi

• Georgia Department of Education
  Jeff Gagne

• Illinois State Board of Education
  Dr. Linda Tomlinson
  Patrick Murphy

• Illinois Department of Revenue
  Debbie Best

• Iowa Department of Education
  Angela Gullikson
  Michael Lipsman

• Louisiana Department of Education
  Rashaunda Matthews

• Maine Department of Education
  Karla Miller

• Minnesota Department of Revenue;
  Rod Hoheisel
  Eric Johnson

• Ohio Department of Education
  Kimberly Murnieks

• Pennsylvania Department of Community and Economic Development
  Ted Knorr

• Rhode Island Department of Education
  Janet Durfee-Hidalgo

• Rhode Island Division of Taxation
  Peter McVay

• Rhode Island Scholarship Alliance
  Kate Nagle

• Utah State Office of Education
  Travis Rawlings

• Vermont Budget Office
  Vaughn Altemus

• Wisconsin Department of Public Instruction
  Tricia Collins

• Washington Scholarship Fund
  Jennifer Brown
  Sheldon Wallbrown

Jack Klenk
Director
Office of Non-Public Education
U.S. Department of Education