Following are citations of authorizing statute(s), with expanded statute descriptions and hyperlinks to statutory documents, for each of the respective state programs providing financial assistance for attendance at private elementary and secondary schools:

1. Arizona:

• Tax credits for individuals for contributions to scholarship organizations:
  A.R.S. §43-1089
  Arizona Revised Statutes
  Title 43. Taxation of Income
  Chapter 10. Individuals
  Article 5. Credits
  Section 1089. Credit for contributions to school tuition organization; definitions
  http://www.azleg.state.az.us/FormatDocument.asp?inDoc=
  /ars/43/01089.htm&Title=43&DocType=ARS

• Tax Credits for corporations for contributions to scholarship organizations:
  A.R.S. §43-1183
  Arizona Revised Statutes
  Title 43. Taxation of Income
  Chapter 11. Corporations
  Article 6. Credits
  Section 1183. Credit for contributions to school tuition organization; definitions
  http://www.azleg.gov/FormatDocument.asp?inDoc=/
  ars/43/01183.htm&Title=43&DocType=ARS

• Scholarships for students with disabilities:
  A.R.S. §§15-891-891.06
  Arizona Revised Statutes
  Title 15. Education
  Chapter 8. School Attendance
  Article 8. Arizona Scholarships for Pupils with Disabilities
  Sections 891-891.06: Arizona Scholarships for Pupils with Disabilities; definitions. See "Next Document" to see the additional sections.
  http://www.azleg.state.az.us/FormatDocument.asp?inDoc=/
  ars/15/00891.htm&Title=15&DocType=ARS

• Scholarships for children in foster care:
  A.R.S. §§15-817-15-817.07
  Arizona Revised Statutes
  Title 15. Education
  Chapter 8. School Attendance
  Article 1.2. Displaced Pupils Choice Grants
  Sections 817-817.06. Displaced Pupils Choice Grants; definitions
  http://www.azleg.gov/FormatDocument.asp?inDoc=/ars/
  15/00817.htm&Title=15&DocType=ARS

2. Florida:

• Scholarships for students in failing schools:
  Fla. Stat. §1002.38
  Florida Statutes
  Title XLVIII. K-20 Education Code
  Chapter 1002. Student and Parental Educational Rights and Educational Choices
  Part III. Educational Choice
  Section 38. Opportunity Scholarship Program
  http://www.flsenate.gov/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=Ch1002/
  SEC38.HTM&Title=->2002->Ch1002->Section%2038

• Scholarships for students with disabilities:
  Fla. Stat. §1002.39
  Florida Statutes
  Title XLVIII. K-20 Education Code
  Chapter 1002. Student and Parental Rights and Educational Choices
  Part III. Educational Choice
  Section 39. The John M. McKay Scholarships for Students with Disabilities Program
  http://www.flsenate.gov/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=Ch1002/
  SEC39.HTM&Title=->2002->Ch1002->Section%2039

• Tax credits for corporations for contributions to scholarship organizations:
  Fla. Stat. §220.187
  Florida Statutes
  Title XIV. Taxation and Finance
  Chapter 220. Income Tax Code
  Part II. Tax Imposed; Apportionment
  Section 187. Credits for contributions to nonprofit scholarship-funding organizations
  http://www.flsenate.gov/statutes/index.cfm?mode=View%20Statutes&SubMenu=1&App_mode=Display_Statute&
  Search_String=220.187&URL=CH0220/Sec187.HTM

3. Georgia::

• Scholarships for students with disabilities:
  Georgia Code: §§20-2-2110-20-2-2118
  Official Code of Georgia
  Title 20. Education
  Chapter 2. Elementary and Secondary Education
  Article 33. Georgia Special Needs Scholarship Act The Official Code of Georgia is maintained by an external vendor. To view, visit the following Web site where you may search or scroll down to view each title:
  http://public.doe.k12.ga.us/DMGetDocument.aspx/
  SB-10%20as%20passed.pdf?p=6CC6799F8C1371F625421BDDF99DC
  5A1A21D468A4DC275323CE773062067157B&Type=D
  
  

  Tax Credits for individuals and corporations for contributions to scholarship organizations:
  Georgia Code: §§20-2A-1-20-2A-6
  Official Code of Georgia
  Title 20. Education
  Chapter 2A. Student Scholarship Organizations
  Sections 1-6. Definitions, requirements for student scholarship organizations; taxation requirements for student scholarship organizations; list of student scholarship organizations to be provided by the General Assembly
  
  Georgia Code: §48-7-29.16.
  Official Code of Georgia Title 48. Revenue and Taxation
  Chapter 7. Income Taxes
  Article 29.16. Qualified education tax credit
  The Official Code of Georgia is maintained by an external vendor. To view, visit the following Web site where you may search or scroll down to view each title:
  http://public.doe.k12.ga.us/DMGetDocument.aspx/
  hb1133.pdf?p=6CC6799F8C1371F671792C922C22
  DC7EFAE2B224675CCB85939D408E34A9685F&Type=D
  http://www.lexis-nexis.com/hottopics/gacode/default.asp

4. Illinois:

• Tax credits for parents for education expenses:
  35 ILCS 5/201
  Illinois Compiled Statutes
  Chapter 35. Revenue
  35 ILCS 5/. Illinois Income Tax Act
  Article 2. Tax Imposed
  Section 201. Tax Imposed
  Subsection (m). Education expense credit
  http://www.ilga.gov/legislation/ilcs/ilcs4.asp?DocName=003500050HArt%2E+2&ActID=577&ChapAct=
  35%A0ILCS%A05%2F&ChapterID=8&ChapterName=REVENUE&SectionID=
  39344&SeqStart=600000&SeqEnd
  =3000000&ActName=Illinois+Income+Tax+Act%2E
  Note: Select Back to Article Listing and then select Article 2.

5. Iowa:

• Tax credits for parents for education expenses:
  Iowa Code §422.12
  Code of Iowa
  Title X. Financial Resources
  Subtitle 1. Revenues and Financial Management
  Chapter 422. Income, Sales, Services, and Franchise Taxes
  Division II. Personal Net Income Tax
  Section 12. Deductions from computed tax
  Subsection 2.
  http://search.legis.state.ia.us/NXT/gateway.dll/2007codesupp/1/
  14480/14481/14540/14573?f=templates$fn=default.htm$q=[field%20folio-destination
  -name:'sec_422_12']$x=Advanced
  Note: The Iowa Code will not link directly to each section; to view the section search the Iowa Code tab in the column on the left.

• Tax Credits for taxpayers who contribute to School Tuition Organizations:
  Iowa Code §422.11S
  Iowa Code
  Title X. Financial Resources
  Subtitle 1. Revenues and Financial Management
  Chapter 422. Individual Income, Corporate, and Franchise Taxes
  Division II. Personal Net Income Tax
  Section 11S. School tuition organization tax credit
  http://search.legis.state.ia.us/NXT/gateway.dll/2007codesupp/1/
  14480/14481/14540/14570?f=templates$fn=default.htm$q=[field%20folio-destination-name:'sec_422_11S']$x=Advanced
  Note: The Iowa Code will not link directly to each section; to view the section search the Iowa Code tab in the column on the left.

6. Louisiana:

• Scholarships for students from low-income families in New Orleans:
  Louisiana Revised Statutes §§R.S. 17:4011-17:4025
  Louisiana Revised Statutes
  Title 17. Education
  Chapter 43. Student Scholarship for Educational Excellence Program
  Sections 4011-4025. Student Scholarships for Educational Excellence Act
  
  http://www.legis.state.la.us/lss/lss.asp?doc=631046

• Tax deduction to individuals for tuition and qualified educational expenses:
  Louisiana Revised Statutes §§R.S. 47:297.10-47:297.12
  Louisiana Revised Statutes
  Title 47. Revenue and Taxation
  Chapter 297. Reduction to Tax Due
  Sections 297.10-297.12. Tax deduction; elementary and secondary school tuition
  http://www.legis.state.la.us/lss/lss.asp?doc=473661

7. Maine:

• Scholarship-like tuition assistance for students in small towns and rural areas:
  20-A M.R.S. §§2951-2955
  Maine Revised Statutes
  Title 20-A. Education
  Part 2. School Organization
  Chapter 117. Private Schools
  Subchapter II. Approval for the Receipt of Public Funds by the Private Secondary Schools
  Sections 2951-2955. Approval for tuition purposes; report to commissioner; audit; rules of commissioner; penalty for noncompliance
  http://janus.state.me.us/legis/statutes/20-a/title20-Ach117sec0.html
  
  20-A M.R.S. §5204
  Maine Revised Statutes
  Title 20-A. Education
  Part 3. Elementary and Secondary Education
  Chapter 213. Student Eligibility
  Section 5204. Secondary students right to attend school in another administrative unit
  http://janus.state.me.us/legis/statutes/20-a/title20-Ach213sec0.html
  
  20-A M.R.S. §5801, 20-A M.R.S. §5804, 20-A M.R.S. §5806
  Maine Revised Statutes
  Title 20-A. Education
  Part 3. Elementary and Secondary Education
  Chapter 219. Tuition
  Sections 5801, 5806. Acceptance of tuition students
  http://janus.state.me.us/legis/statutes/20-a/title20-Ach219sec0.html

8. Minnesota:

• Tax credits and tax deductions for parents for education expenses:
  Tax credits:
  Minn. Stat. §290.0674
  Minnesota Statutes
  Various State Taxes, Administration
  Chapter 290. Income and Franchise Taxes
  Section 0674. Minnesota Education Credit
  http://www.revisor.leg.state.mn.us/stats/290/0674.html
  
  Tax deductions:
  Minn. Stat. §290.01
  Minnesota Statutes
  Various State Taxes, Administration
  Chapter 290. Income and Franchise Taxes
  Section 01. Definitions
  Subdivision 19b. Subtractions from Federal taxable income
  http://www.revisor.leg.state.mn.us/stats/290/01.html

9. Ohio:

• Scholarships for students in Cleveland:
  ORC Ann. 3313.97.4-3313.99
  Ohio Revised Code Annotated
  Title 33. Education-Libraries
  Chapter 3313. Boards of Education
  Sections 974-999. Pilot Project Scholarship Program
  http://codes.ohio.gov/orc/3313
  
  Scholarships for students with autism:
  ORC Ann. 3310.41
  Ohio Revised Code Annotated
  Title 33. Education-Libraries
  Chapter 3310. Education Choice Scholarship Program Pilot
  Section 41. Autism Scholarship Program
  http://codes.ohio.gov/orc/3310
  
  Scholarships for students in underperforming schools:
  ORC Ann. 3310.01-3310.17
  Ohio Revised Code Annotated
  Title 33. Education-Libraries
  Chapter 3310. Educational Choice Scholarship Program Pilot
  http://codes.ohio.gov/orc/3310

10. Pennsylvania:

• Tax credits for corporations for contributions to scholarship organizations:
  24 P.S. §§20-2001-B-20-2008-B
  Pennsylvania Statutes
  Title 24. Education
  Chapter 1. Public School Code of 1949
  Article XX-B. Educational Improvement Tax Credit
  Sections 2001-B-2008-B
  Note: Current Pennsylvania Statutes are available online only through subscription services.

11. Rhode Island

• Tax credits for corporations for contributions to scholarship organizations:
  RIGL 44-62.1-44-62.7
  The State of Rhode Island General Laws
  Chapter 44. Taxation
  Section 62. Tax Credits to Contributions to Scholarship Organizations
  http://www.rilin.state.ri.us/Statutes/TITLE44/44-62/INDEX.HTM

12. Utah

• Scholarships for students with disabilities:
  Utah Code Ann. §§53A-1a-701-710
  Utah Code Annotated
  Title 53A. State System of Public Education
  Chapter 1a. Utah Strategic Planning for Educational Excellence
  Part 7. Carson Smith Scholarships for Students with Special Needs Act
  Sections 701-710
  http://www.le.state.ut.us/~code/TITLE53A/53A02.htm
  
  Scholarships for all students:
  This law is not included in the Utah Code because the public voted down the law in a November 2007 referendum.

13. Vermont:

• Scholarship-like tuition assistance for students in small towns and rural areas:
  16 V.S.A. §166
  Vermont Statutes Annotated
  Title 16. Education
  Chapter 3. State Board of Education
  Section 166. Approved and recognized independent schools
  http://www.leg.state.vt.us/statutes/fullsection.cfm?Title=16&Chapter=003&Section=00166
  
  16 V.S.A. §§821-833
  Vermont Statutes Annotated
  Title 16. Education
  Chapter 21. Maintenance of Public Schools
  Sections 821-833. School district to maintain public elementary schools or pay tuition
  http://www.leg.state.vt.us/statutes/sections.cfm?Title=16&Chapter=021

14. Wisconsin:

• Scholarships for students from low-income families in Milwaukee:
  Wis. Stat. §119.23
  Wisconsin Statutes and Annotations
  Public Instruction
  Chapter 119. First Class City School System
  Section 23. Milwaukee parental choice program
  http://folio.legis.state.wi.us/cgi-bin/om_isapi.dll?clientID=
  156619&infobase=stats.nfo&j1=119.23&jump=119.23&
  softpage=Browse_Frame_Pg

15. District of Columbia:

• Scholarships for students from low-income families:
  D.C. Code §§38-1851.01-1851.11
  District of Columbia Code Annotated
  Title 38. Educational Institutions
  Subtitle IV-A. Public Education-School Choice
  Chapter 18-M. Grants for Tuition to Attend Primary and Secondary Schools in the District
  http://www.ed.gov/programs/dcchoice/legislation.html