OPPAGA Report Reviews Florida Public School Tax Credit Scholarship Program Dynamics

Oct 12, 2009

As directed by the Florida Legislature, the Florida Office of Program Policy Analysis and Government Accountability (“OPPAGA”) has conducted and published a report that examines tax credit programs in other states that fund educational enhancement programs for public school students through private donations.

The report, which was released during the week of October 5-9, addresses two questions:

  • How many states offer tax credit programs for donations to public schools, and how do these programs operate?
  • What issues would Florida need to consider if it were to implement a tax credit program for donations to public schools?

The report concludes that, if the Legislature were to implement a business tax credit program for contributions to the State’s public schools, it should address several issues. These would include considering the program’s impact on state revenues and Florida’s Tax Credit Scholarship Program, defining the program’s purpose and eligibility requirements, establishing mechanisms for raising and allocating program funds and establishing fiscal and program accountability mechanisms.

Two states, Pennsylvania and Arizona, currently offer tax credits for donations to fund public school programs. Pennsylvania offers businesses a tax credit for donations to fund “innovative,” advanced educational programs in public schools.  Arizona provides a personal tax credit for donations made to public schools to support extracurricular activities or character education programs.

To view the report, click here.

 

Should you have any comments or questions, please contact Colodny Fass.

 

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