Enacted 2003 • Launched 2004

Ohio students on the autism spectrum may receive vouchers for 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.

Enacted 2005 • Launched 2005

Most Utah students who have disabilities are eligible to receive vouchers to attend private school. However, participation is limited by the amount of money appropriated to the $3.75 million program fund.

Enacted 1995 • Launched 1996

Parents in the Cleveland Metropolitan School District can receive vouchers to send their children to private school or public schools bordering the school district. No more than half of new recipients may be students previously enrolled in private schools.

Enacted 2006 • Launched 2006

Arizona provides a credit on corporate income taxes for donations to School Tuition Organizations (STOs), nonprofits that provide private school scholarships. Corporate taxpayers contributing to STOs may claim a tax credit equal to the full amount of their contribution. The program is limited to a total of $10 million in available tax credits per year, a figure that is allowed to rise 20 percent annually.

Enacted 1987 • Launched 1987

Iowa provides parents of students in any private or public school a tax credit covering educational expenses, including tuition, books, and lab or activity fees. The credit is worth a maximum of $250.

Enacted 2005 • Launched 2006

Ohio students attending chronically low-performing public schools are eligible for “EdChoice” vouchers to attend private schools. The cap on available vouchers is 60,000.

Enacted 2001 | Began Operation 2001

Pennsylvania provides tax credits for corporate contributions to Scholarship Organizations, nonprofits that provide private school scholarships, or Educational Improvement Organizations, nonprofits that support innovative programs in public schools. Tax credits are worth 75 percent of the contribution; however, a 90 percent credit can be claimed if the corporation commits to two consecutive annual contributions. In either case, the maximum tax credit is $400,000 per company, while in 2013 and beyond, the maximum is $750,000 per company. Credits are awarded to companies on a first-come, first-served basis until the cap is reached. The total amount of tax credits is limited to $60 million.

Enacted 2001 • Launched 2001

Florida provides a tax credit on corporate income taxes and insurance premium taxes for donations to Scholarship Funding Organizations (SFOs), nonprofits that provide private school scholarships for low-income students and foster care children and offer funds for transportation to public schools outside a child’s district. Businesses get a dollar-for-dollar tax credit for SFO contributions, with total credits capped at $229 million. Unused credits can be carried forward to the next fiscal year.

Enacted 2007 • Launched 2007

The Georgia Special Needs Scholarship Program allows any student with a disability whose parents are unhappy with their assigned public school to receive a voucher to attend private school.

Enacted as a Pilot Program 1999 • Expanded 2000

Florida’s John M. McKay Scholarships for Students with Disabilities Program allows public school students with disabilities or 504 plans to receive vouchers to attend private schools or another public school.

Launched 1955 (Deduction) and 1997 (Credit)

Minnesota provides a tax credit and deduction covering educational expenses for students in any private or public school, including homeschooling. Both cover books, tutors, academic after-school programs, and other non-tuition educational expenses. The deduction includes tuition payments at private schools; the credit does not.

Enacted 1990

Milwaukee families earning up to 300 percent of the federal poverty guidelines qualify to receive vouchers. Once a student receives a voucher, that student is able to keep it, regardless of his or her family’s future income. Voucher students are allowed to attend any participating private school in the state.

Enacted 2004 • Launched 2004

The District of Columbia’s Opportunity Scholarship Program provides vouchers to lowincome students. Overseen by the U.S. Department of Education, the program is funded separately from D.C. public schools. It is authorized through 2016, with $20 million in total available funding.

Enacted 1997 • Launched 1997

Arizona provides a credit on individual income taxes for donations to School Tuition Organizations (STOs), nonprofits that provide private school scholarships. Individual taxpayers contributing to STOs may claim a dollar-for-dollar credit of up to $1,000, and married couples filing jointly may claim up to $2,000 (half of which must go to scholarships for children leaving public schools, rather than those already in private schools). Individuals may claim up to $200 ($400 for married couples) for contributing to a public school for extracurricular activities or character education programs.

Enacted 2006 • Launched 2006

Iowa provides a credit on individual income taxes for donations to School Tuition Organizations (STOs), nonprofits that provide private school scholarships. The credit is worth 65 percent of the donation’s value, which also is limited by a statewide cap. A maximum of $8.75 million in tax credits is available. Each STO is able to grant tax credits to its donors up to its share of the statewide limit, with each STO’s share determined by the enrollment at the schools it serves. Corporate donations are able to constitute up to 25 percent of the $8.75 million cap.

Enacted 2006 • Launched 2007

Rhode Island provides a credit on corporate income taxes for donations to Scholarship Organizations, nonprofits that provide private school scholarships. Tax credits are worth 75 percent of a taxpayer’s contribution, or 90 percent if donated for two consecutive years and the second year’s donation is worth at least 80 percent of the first year’s donation. The total amount of tax credits is capped at $1 million. Each corporate donor can receive only $100,000 in tax credits each year, and cannot use surplus donations in one year to generate tax credits in future years.

Enacted 1999 • Launched 2000

Illinois provides individual tax credits covering educational expenses for students in any private or public school, including tuition, books, and lab or activity fees. The credit is worth a maximum of $500.

Launched 1873

Many small towns in Maine do not operate high schools, and some do not have elementary schools. Students in those towns are eligible for vouchers to attend public schools in other towns or non-religious private schools, even outside the state. The “sending” towns pay tuition directly to the “receiving” schools. Although most towns allow parents to choose which schools will receive their students, some towns send all their students to one school.

Launched 1869

Many small towns in Vermont do not operate high schools, and some do not have elementary schools. Students in those towns are eligible for vouchers to attend public schools in other towns or non-religious private schools, even those outside the state. The “sending” towns pay tuition directly to the “receiving” schools. For 2012-13, tuition amounts were $11,119 for grades K-6 and $12,461 for grades 7-12. The Vermont Department of Education’s calculations show an average of $13,958 being spent on per-pupil tuition. Although most towns allow parents to choose which schools will receive their students, some towns send all their students to one school.