The Office of Non-Public Education in the Office of Innovation and Improvement of the U.S. Department of Education is pleased to provide this report on state programs that provide financial assistance for student attendance at private elementary and secondary schools. The information in this report is obtained primarily from state laws and regulations, official state documents, and Web sites of state education and revenue agencies. To the extent possible, state officials have confirmed information in this report. The Office of Non-Public Education is solely responsible for any errors or omissions.

The Office of Non-Public Education is grateful to Kelly Rhoads and Meghan Lerch for their research, writing and other contributions to this report. We also wish to thank Morgan Brown, assistant deputy secretary for innovation and improvement, and Virginia Gentles, associate assistant deputy secretary for parental rights, for their support for this report and for making it available to the public. We also thank those individuals in the states who have helpfully contributed to or reviewed drafts of this report, including: Lyle Friesen, Tanya Amador-Kaufman, and Adria Lugo Arizona Department of Education; Paulette Mainwood, Florida Department of Education; Donna Luallen, Illinois State Board of Education; Elizabeth Calhoun and Michael Lipsman, Iowa Department of Education; Patrick Dow and Buzz Kastuck, Maine Department of Education; Jay Brennan, Foxcroft Academy, Dover-Foxcroft, Maine; Carole Wald and Eric Johnson, Minnesota Department of Revenue; Saundra Berry and Kimberly Murnieks, Ohio Department of Education; Sheri Rowe, Pennsylvania Department of Education; Janet Durfee-Hidalgo, Rhode Island Department of Education; Larry Shumway, Utah State Office of Education; Pat Pallas Gray and Vaughn Altemus, Vermont Department of Education; and Lisa Geraghty and Tricia Collins, Wisconsin Department of Public Instruction.

Jack Klenk
Director
Office of Innovation and Improvement
Office of Non-Public Education
U.S. Department of Education