Abstract

This chapter discusses the rapid growth of education tax credit programs, which has outpaced the growth of voucher programs in a post-Zelman era. Using the Arizona Original Individual Income Tax Credit Scholarships Program and the Florida Tax Credit Scholarship Program as case studies, it covers how legal, political, and policy mechanisms have facilitated the expansion of similar programs to include 31 total, operating in 20 states. The policy implications of the Arizona and Florida programs represent challenges that other locales have encountered in implementing tax credit scholarships. These include questions regarding legal, regulatory, accountability, access, cost, and equity concerns. With a focus on these domains, the chapter considers the broader lessons learned from the implementation and scaling-up of tuition tax credit programs.