August 2007
PDF (610 KB) |
Appendix A: Statutes of State Programs
Following are citations of authorizing statute(s), with expanded statute descriptions and hyperlinks to statutory documents, for each of the respective state programs providing financial assistance for attendance at private elementary and secondary schools:
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Arizona:
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Tax credits for individuals for contributions to scholarship organizations:
A.R.S. § 43-1089
Arizona Revised Statutes
Title 43. Taxation of Income
Chapter 10. Individuals
Article 5. Credits
Section 1089. Credit for contributions to school tuition organization; definitions
http://www.azleg.state.az.us/
FormatDocument.asp?inDoc=
/ars/43/01089.htm&Title=43&DocType=ARS -
Tax Credits for corporations for contributions to scholarship organizations:
A.R.S. § 43 -1183
Arizona Revised Statutes
Title 43. Taxation of Income
Chapter 11. Corporations
Article 6. Credits
Section 1183: Credit for contributions to school tuition organization; definitions
http://www.azleg.gov/FormatDocument.asp?inDoc=/
ars/43/01183.htm&Title=43&DocType=ARS -
Vouchers for students with disabilities
A.R.S. § 15 –891 - A.R.S. § 15 –891.06
Arizona Revised Statutes
Title 15. Education
Chapter 8. School Attendance
Article 8. Arizona Scholarships for Pupils with Disabilities
Sections 891-891.06: Arizona Scholarships for Pupils with Disabilities
http://www.azleg.state.az.us/
FormatDocument.asp?inDoc=
/ ars/15/00891.htm&Title=15&DocType=ARS -
Vouchers for foster care children
A.R.S. §15-817- A.R.S. §15-817.07
Arizona Revised Statutes
Title 15. Education
Chapter 8. School Attendance
Article 1.2. Displaced Pupils Choice Grants
Sections 817-817.06. Displaced Pupils Choice Grants
http://www.azleg.gov/
FormatDocument.asp?inDoc=
/ars/15/ 00817.htm&Title=15&DocType=ARS
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Florida:
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Vouchers for students in failing schools:
Fla. Stat. § 1002.38
Florida Statutes
Title 48. K-20 Education Code
Chapter 1002. Student and Parental Educational Rights and Choices
Part III. Educational Choice
Section 38. Opportunity Scholarship Program
http://www.flsenate.gov/Statutes/index.cfm?
App_mode=Display_Statute&Search_String=&URL=
Ch1002/SEC38.HTM&Title=->2002->
Ch1002->Section%2038 -
Vouchers for students with disabilities:
Fla. Stat. § 1002.39
Florida Statutes
Title 48. K-20 Education Code
Chapter 1002. Student and Parental Rights and Educational Choices
Part III. Educational Choice
Section 39. The John M. McKay Scholarships for Students with Disabilities Program
http://www.flsenate.gov/Statutes/index.cfm?App_mode=
Display_Statute&Search_String=&URL=Ch1002/
SEC39.HTM&Title=->2002->Ch1002->Section%2039 -
Tax credits for corporations for contributions to scholarship organizations
Fla. Stat. § 220.187
Florida Statutes
Title 14. Taxation and Finance
Chapter 220. Income Tax Code
Part II. Tax Imposed; Apportionment
Section 187. Credits for contributions to nonprofit scholarship-funding organizations
http://www.flsenate.gov/statutes/
index.cfm?mode=View%20Statutes&
SubMenu=1&App_mode=Display_Statute
&Search_String=220.187&URL=CH0220/Sec187.HTM
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Georgia:
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Vouchers for students with disabilities
Georgia Code: § 20-2-2110 to § 20-2-2118
Georgia Code
Title 20. Education
Chapter 2. Elementary and Secondary Education
Article 33. Georgia Special Needs Scholarship Act
http://public.doe.k12.ga.us/DMGetDocument.aspx/
SB-10%20as%20passed.pdf?p=6CC6799F8C1371
F625421BDDF99DC5A1A21D468A4DC275323C
E773062067157B&Type=D
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Illinois:
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Tax credits for parents for education expenses:
35 ILCS 5/201
Illinois Compiled Statutes
Chapter 35. Revenue
Income Taxes
Illinois Income Tax Act
Article 2. Tax Imposed
Section 201. Tax Imposed
Subsection (m). Education expense credit
http://www.ilga.gov/legislation/ilcs/
ilcs4.asp?DocName=003500050HArt%2E+2
&ActID=577&ChapAct=35%26nbsp%3BILCS
%26nbsp%3B5%2F&ChapterID=8&ChapterName
=REVENUE&SectionID=39344&SeqStart=500&SeqEnd
=2700&ActName=Illinois+Income+Tax+Act%2E
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Iowa:
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Tax credits for parents for education expenses:
Iowa Code § 422.12
Code of Iowa
Title X. Financial Resources
Subtitle 1. Revenues and Financial Management
Chapter 422. Income, Sales, Services, and Franchise Taxes
Division II. Personal Net Income Tax
Section 12. Deductions from computed tax
Subsection 2.
http://www.legis.state.ia.us/IACODE/2003/422/12.html -
Tax Credits for taxpayers who contribute to School Tuition Organizations
Iowa Code §701-42.30 (422)
Title X. Financial Resources
Subtitle 1. Revenues and Financial Management
Chapter 42. Adjustments to Computed Tax
Division II. Personal Net Income Tax
Section 30. School tuition organization tax credit
http://nxtsearch.legis.state.ia.us/NXT/
gateway.dll/moved%20code/2005%20Iowa%
20Code/1?f=templates&fn=default.htm
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Maine:
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Voucher-like tuition assistance for students in small towns and rural areas:
20-A M.R.S. § 2951 – 20-A M.R.S. § 2955
Maine Revised Statutes
Title 20-A. Education
Part 2. School Organization
Chapter 117. Private Schools
Subchapter II. Approval for the Receipt of Public Funds by the Private Secondary Schools
Sections 2951 – 2955
http://janus.state.me.us/legis/statutes/
20-a/title20-Ach117sec0.html -
20-A M.R.S. § 5204
Maine Revised Statutes
Title 20-A. Education
Part 3. Elementary and Secondary Education
Chapter 213. Student Eligibility
Section 5204. Secondary students right to attend school in another administrative unit
http://janus.state.me.us/legis/statutes/
20-a/title20-Ach213sec0.html -
20-A M.R.S. § 5801, 20-A M.R.S. § 5804, 20-A M.R.S. § 5806
Maine Revised Statutes
Title 20-A. Education
Part 3. Elementary and Secondary Education
Chapter 219. Tuition
Sections 5801, 5806
http://janus.state.me.us/legis/statutes/
20-a/title20-Ach219sec0.html
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Minnesota:
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Tax credits and tax deductions for parents for educational expenses:
Tax credits:
Minn. Stat. § 290.0674
Minnesota Statutes
Various State Taxes, Administration
Chapter 290. Income and Franchise Taxes
Section 0674. Minnesota Education Credit
http://www.revisor.leg.state.mn.us/stats/290/0674.html -
Tax deductions:
Minn. Stat. § 290.01
Minnesota Statutes
Various State Taxes, Administration
Chapter 290. Income and Franchise Taxes
Section 01. Definitions
Subdivision 19b. Subtractions from Federal taxable income
http://www.revisor.leg.state.mn.us/stats/290/01.html
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Ohio:
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Vouchers for students in Cleveland:
ORC Ann. 3313.97.4 – ORC Ann. 3313.99
Ohio Revised Code Annotated
Title 33. Education-Libraries
Chapter 3313. Boards of Education
Pilot Project Scholarship Program
Sections 97.4 – 99
http://codes.ohio.gov/orc/3313 -
Vouchers for autistic students
ORC Ann. 3310.41
Ohio Revised Code Annotated
Title 33. Education-Libraries
Chapter 3310: Education Choice Scholarship Program Pilot
Section .41: Autism Scholarship Program
http://codes.ohio.gov/orc/3310 -
Vouchers for students in underperforming schools
ORC Ann. 3310.01-ORC Ann. 3310.17
Ohio Revised Code Annotated
Title 33. Education-Libraries
Chapter 3310: Education Choice Scholarship Program Pilot
http://codes.ohio.gov/orc/3310
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Pennsylvania:
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Tax credits for corporations for contributions to scholarship organizations:
24 P.S. § 20-2001-B – 24 P.S. § 20-2008-B
Pennsylvania Statutes
Title 24. Education
Chapter 1. Public School Code of 1949
Article XX-B. Education Improvement Tax Credit
Sections 2001-B – 2008-B
Note: Current Pennsylvania Statutes are available online only through subscription services.
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Rhode Island
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Tax credits for corporations for contributions to scholarship organizations
RIGL 44-62.1 – RIGL 44-62.7
Rhode Island General Law
Chapter 44. Taxation
Section 62. Tax Credits to Contributions to Scholarship Organizations
http://www.rilin.state.ri.us/Statutes/
TITLE44/44-62/INDEX.HTM
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Utah
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Vouchers for students with disabilities:
Utah Code Ann. § 53A-1a-701 - Utah Code Ann. § 53A-1a-710
Utah Code Annotated
Title 53A. State System of Public Education
Chapter 1a. Strategic Planning for Educational Excellence
Part 7. Carson Smith Scholarships for Students with Special Needs
Sections 701-710
http://www.le.state.ut.us/~code/TITLE53A/53A02.htm -
Vouchers for all students
As of July 1, 2007, this law has not been included in the Utah Code. The following links are to the bill as enacted (signed into law on Feb. 12, 2007) and to the amendments (signed into law on March 13, 2007).
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Vermont:
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Voucher-like tuition assistance for students in small towns and rural areas:
16 V.S.A. § 166
Vermont Statutes Annotated
Title Sixteen. Education
Part 1. Administration
Chapter 3. State Board of Education
Section 166. Approved and recognized independent schools
http://www.leg.state.vt.us/statutes/fullsection.cfm?
Title=16&Chapter=003&Section=00166 -
16 V.S.A. § 821 – 16 V.S.A. § 833
Vermont Statutes Annotated
Title Sixteen. Education
Part 2. Public Schools
Chapter 21. Maintenance of Public Schools
Sections 821 – 833
http://www.leg.state.vt.us/statutes/
sections.cfm?Title=16&Chapter=021
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Wisconsin:
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Vouchers for students from low-income families in Milwaukee:
Wis. Stat. § 119.23
Wisconsin Annotated Statutes
Public Instruction
Chapter 119. First Class City School System
Section 23. Milwaukee parental choice program
http://folio.legis.state.wi.us/cgi-bin/
om_isapi.dll?clientID=156619&infobase
=stats.nfo&j1=119.23&jump=119.23&softpage
=Browse_Frame_Pg
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District of Columbia:
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Vouchers for students from low-income families:
D.C. Code § 38-1851.01 -- D.C. Code § 38-1851.11
District of Columbia Code Annotated
Title 38. Educational Institutions
Subtitle IV-A. Public Education-School Choice
Chapter 18-M. Grants for Tuition to Attend Primary and Secondary Schools in the District
http://weblinks.westlaw.com/toc/
default.aspx?Abbr=dc%2Dst&Action=
ExpandTree&AP=DC015334984&ItemKey=
DC015334984&RP=%2Ftoc%2Fdefault%2Ewl&
Service=TOC&RS=WEBL7.07&VR=2.0&SPa=dcc
-1000&fragment#DC015334984
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