02654cam a22004092u 4500001000800000005001700008007001400025008004100039035002000080037001900100040002700119091000800146100002200154245008800176260006800264300001000332500022000342500006500562520098700627521002501614530007901639533008101718650002201799650003101821650004301852650003201895650002801927650002601955650002401981650002702005650002002032655003302052700002802085710005202113856003702165984004202202543023520181019152247.0he u||024||||080220s1983 xxu ||| b ||| | eng d 9(ericd)ED234505 aED234505bERIC aericdbengcericddMvI amfm1 aAugenblick, John.10aTuition Tax Credits. Issuegram 19h[microform] /cJohn Augenblick and Kent McGuire. a[Washington, D.C.] :bDistributed by ERIC Clearinghouse,c1983. a10 p. aAvailability: Distribution Center, Education Commission of the States, 1860 Lincoln Street, Suite 300, Denver, CO 80295 ($2.00 prepaid; quantity discounts; add $1.00 on non-prepaid orders to cover invoicing).5ericd aEducational level discussed: Elementary Secondary Education. aApproaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs. Proponents claim tax credits would provide some choice to families in the selection of schools and, because of competition, improve the quality and efficiency of public schools. Opponents claim tax credits would help wealthy families more than low income families; could result in segregated private schools; and could cause public school systems to lose families with a high interest in education and gain a higher proportion of children with special needs. Policy decisions concerning tax credits include questions of cost, responses expected from families and institutions, distribution among families, and their constitutionality. (MLF)8 aPolicymakers.bericd aMay also be available online. Address as at 14/8/18:uhttps://eric.ed.gov/ aMicrofiche.b[Washington D.C.]:cERIC Clearinghouseemicrofiches : positive.07aBulletins.2ericd07aEducational Policy.2ericd07aElementary Secondary Education.2ericd07aFederal Legislation.2ericd17aPrivate Schools.2ericd17aSchool Choice.2ericd17aTax Credits.2ericd17aTax Deductions.2ericd17aTuition.2ericd 7aInformation Analyses.2ericd1 aMcGuire, Kent,eauthor.2 aEducation Commission of the States, Denver, CO.41uhttps://eric.ed.gov/?id=ED234505 aANLcmc 2253 ED234505d77000000240518