• John Locke Update

    The pandemic’s silver lining: the growing popularity of school choice, Part 2

    posted April 29, 2021 by Dr. Robert Luebke
    Learning Loss Education Savings Accounts can remedy the damaging impacts of students being out of the classroom and empower parents to find the educational option that best fits their child’s needs. The American Rescue Plan Act expands the child tax credit to $3,000 or $3,600, depending on the age of the child, and this change can greatly aid the ability of parents to afford private school.
  • John Locke Update

    The pandemic’s silver lining: the growing popularity of school choice, Part 1

    posted April 23, 2021 by Dr. Robert Luebke
    Support for school choice is strong nationally and resulted in new programs and expansions in many states. North Carolina legislation to expand choice programs and grant a tax credit to homeschooling families, if approved, would increase the amount of the assistance as well as the number of people using school choice programs.
  • Research Report

    Bad Credit: State Earned Income Tax Credit would do little good at great cost

    posted February 18, 2007 by Joseph Coletti
    The Federal Earned Income Tax Credit (EITC) has helped single mothers escape poverty, but it has penalized married parents and is plagued by misunderstanding and fraud. A state EITC at five percent of the federal level would cost $66 million with the same problems but less impact. State tax credits should address problems in the federal tax code, such as the penalty against middle class parents who do not qualify for means-tested programs or against individuals who do not purchase health insurance through their employer. The state child tax credit addresses the former and a health insurance purchase tax credit would address the latter problem.

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