The Universal Tuition Tax Credit: A... [Mackinac Center for Public Policy]

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Mr. Patrick L. Anderson

Mr. Richard D. McLellan

Mr. Joseph P. Overton

Dr. Gary L. Wolfram

Universal Tuition Tax Credits are the best way to advance school choice Is the Michigan Education Association helping or hurting schools and students? Seven Principles of Sound Public Policy Six Habits of Fiscally Responsible School Districts Michigan Privatization Report Transforming Michigan’s economy Michigan Education Report Great Myths of the Great Depression The high cost of remedial education With Clear Eyes, Sincere Hearts and Open Minds: A Second Look at Public Education in America

Posted: Nov. 13, 1997

The Universal Tuition Tax Credit: A Proposal to Advance Parental Choice in Education

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This pathbreaking approach to expanding parental choice in education embodies a proposal to amend the Michigan constitution and establish a Universal Tuition Tax Credit (UTTC). The tax credit would offset a portion of private or public school tuition and would be claimed against state tax liabilities. In addition to improving education, the UTTC would save the state hundreds of millions of dollars per year. Unlike other tax credit plans, the UTTC would help needy families with low state tax liabilities by encouraging the creation of corporate scholarships to offset tuition costs not covered by the UTTC. The per-student credit could be claimed against the Michigan tax liability of any person or corporation. Unlike vouchers, the UTTC would not allow state funds to support religious schools, would not drain funds from the public schools, and would not spawn new entitlements or overregulation of private schools. The study includes detailed fiscal models, a discussion of school choice, a history of Michigan's constitutional impediments to education reform, and proposed language for a constitutional amendment. 76 pages