Number: RL31439
Title: Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice
Authors: Linda Levine and David P. Smole, Domestic Social Policy Division 
Abstract: 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-12 schooling. 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.
Pages: 22
Date: January 27, 2006