Both tax credit and voucher programs are school choice options for Texas. The few interpretations of Texas’ Blaine Amendments and its Compelled Support Clause that exist do not prohibit providing aid to parents to enable them to select public or private schools for their children. Such programs must be funded by sources other than the permanent and available school funds defined in Sections 2, 5 and 6b of the education article (Article VII) of the Texas Constitution. Because Texas has no state income tax, a tax credit program will have to use corporate or other 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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