Federal Tax Benefits for Families’ K-12 Education Expenses in the Context of School Choice

Levine, Linda ; Smole, David P.

Library of Congress. Congressional Research Service.

关键词: Education;    Elementary education;    Educational policy;   

RP-ID  :  RL31439
RP-ID  :  RL31439_2006Jan27

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report focuses on proposals offered to amend the federal income tax code to subsidize the expenses of families with children enrolled in the K-12 school of their choice. It begins with a discussion of K-12 education reform efforts to provide a context for the proposed tax subsidies. Next, it reviews existing federal tax provisions that could help families pay for the cost of their children’s K-12schooling. The report then analyzes the kind of proposals that have been introduced to expand existing federal tax benefits or to authorize new ones for families incurring K-12 education expenses.