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:

1. Arizona:

   • 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

2. Florida:

   • 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

3. Georgia:

   • 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

4. Illinois:

   • 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

5. Iowa:

   • 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

6. Maine:

   • 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

7. Minnesota:

   • 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

8. Ohio:

   • 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

9. Pennsylvania:

   • 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.

10. Rhode Island

    • 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

11. Utah

    • 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).

      http://le.utah.gov/~2007/bills/hbillamd/hb0148.htm

      http://le.utah.gov/~2007/bills/hbillenr/hb0174.htm

12. Vermont:

    • 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

13. Wisconsin:

    • 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

14. District of Columbia:

    • 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