August 2007
![]() |
PDF (610 KB) |
Overview of State Programs
The following tables provide data for state programs that were enacted as of August 2007.
Table 1. State Programs That Were Enacted as of August 2007.
| State | Program Type | Description | Year Enacted |
|---|---|---|---|
| Arizona | Tax Credits | Tax credits for individuals for contributions to scholarship organizations | 1997 |
| Arizona | Tax Credit | Tax credits for corporations for contributions to scholarship organizations | 2006 |
| Arizona | Vouchers | Vouchers for students with disabilities | 2006 |
| Arizona | Vouchers | Vouchers for foster care children | 2006 |
| Florida | Vouchers | Vouchers for students in failing schools (Note: This program was terminated at the end of the 2005-06 school year.) |
1999 |
| Florida | Vouchers | Vouchers for students with disabilities | 1999 |
| Florida | Tax Credits | Tax credits for corporations for contributions to scholarship organizations | 2001 |
| Georgia | Vouchers | Vouchers for students with disabilities | 2007 |
| Illinois | Tax Credits | Tax credits for parents for education expenses | 1999 |
| Iowa | Tax Credits | Tax credits for parents for education expenses | 1987 |
| Iowa | Tax Credits | Tax credits for individuals for contributions to School Tuition Organizations | 2006 |
| Maine | Tuition Assistance | Voucher like tuition assistance for students in small towns and rural areas | 1873 |
| Minnesota | Tax Credits and Tax Deductions | Tax credits and tax deductions for parents for education expenses | 1955/1997 |
| Ohio | Vouchers | Vouchers for students in Cleveland | 1995 |
| Ohio | Vouchers | Vouchers for autistic students | 2003 |
| Ohio | Vouchers | Vouchers for students in underperforming schools | 2006 |
| Pennsylvania | Tax Credits | Tax credits for corporations for contributions to scholarship organizations | 2001 |
| Rhode Island | Tax Credits | Tax credits for corporations for contributions to scholarship organizations | 2006 |
| Utah | Vouchers | Vouchers for students with disabilities | 2005 |
| Utah | Vouchers | Vouchers for all students (Note: The implementation of this program is subject to a statewide referendum in November 2007.) |
2007 |
| Vermont | Tuition Assistance | Voucher like tuition assistance for students in small towns and rural areas | 1869 |
| Wisconsin | Vouchers | Vouchers for students from low-income families in Milwaukee | 1990 |
| District of Columbia | Vouchers | Vouchers for students from low-income families (Note: This program is federally funded) |
2004 |
Voucher or voucher-like tuition assistance programs
Table 2. Number of Participating Students and Average Amount of Assistance in Voucher or Voucher-like Tuition Assistance Programs. Data is for the 2006-07 School Year (as of August 2007) except as noted. Items bolded indicate the maximum scholarship amount.
| State | Participating Students (2006-07) |
Average or Maximum Amount of Assistance (2006-07) |
|---|---|---|
| Arizona: for students with disabilities | 34 | $7,735 |
| Florida: for students with disabilities | 18,273 | $6,517 |
| Maine: for students in small towns and rural areas | 6,017 a | $7,205 b |
| Ohio: for students in Cleveland | 5,921 | $2,830 |
| Ohio: for autistic students | 570 | $17,500 |
| Ohio: for students who attend low-performing schools | 2,785 | $5,000 c |
| Utah: for students with disabilities | 330 | $4,436 |
| Vermont: for students in small towns and rural areas | 2,913 d | $8,890 e |
| Wisconsin: for students from low-income families in Milwaukee | 17,410 | $6,501 |
| Washington, D.C.: to students from low-income families | 1,802 | $7,500 |
Sources: Officials and Web sites of state education agencies
a Data from the 2005-06 school year.
b Amount is the 2005-06-tuition rate for secondary schools in Maine.
c Maximum amount is for high school, for elementary it is $4,250.
d Data from the 2005-06 school year.
e Amount is the 2005-06 average tuition for Vermont secondary schools.
Tax credit or tax deduction programs
To individuals or corporations for contributions to scholarship organizations:
| State | Scholarship Organizations | Scholarships Awarded |
|---|---|---|
| Arizona: tax credits to individuals | 56 | 24,678 |
| Florida: tax credits to corporations | 3 | 16,629 |
| Pennsylvania: tax credits to corporations | 300 | 39,477 a |
Sources: Officials and Web sites of state education and revenue agencies
To parents for education expenses:
| State | Claiming Taxpayers | Average Amount of Claim |
|---|---|---|
| Illinois: tax credits b | 207,275 | $328 |
| Iowa: tax credits | 183,600 | $83 |
| Minnesota: tax credits | 57,114 | $269 |
| Minnesota: tax deductions | 226,141 | $1,214 |
Sources: Officials and Web sites of state education and revenue agencies
a Data includes pre-K students as well.
b Data are for 2004 taxable year.
|
TOC |
|
||||||||||
| |
||||||||||||

