Both voucher and tax credit programs are school choice options in Nevada. In Duncan, the Nevada Supreme Court held that providing aid to Nevada families through an ESA program did not constitute the use of state funds for a sectarian purpose and that Nevada’s education article did not limit state education spending to the public school system.
Tax benefits to generate scholarships aimed at offsetting the cost of private education are another possible school choice option. But because Nevada does not have a state income tax, any tax benefit program would have to be limited to corporate taxes.
Model Legislation: Education Savings Account, Parental Choice Scholarship Program (Universal Eligibility), Parental Choice Scholarship Program (Means-Tested Eligibility), Special Needs Scholarship Program, Foster Child Scholarship Program, Autism Scholarship, Great Schools Tax Credit Program, Family Education Tax Credit Program
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