As of the end of calendar year 2008, 24 programs were in place in 14 states and the District of Columbia. See table 1.

Table 1. State Programs Providing Financial Assistance for Student Attendance at Private Elementary and Secondary Schools as of Dec. 31, 2008.

As of the end of calendar year 2008, 13 programs provided scholarship or scholarship-like tuition assistance for students to attend private schools. See table 2.

a This program was terminated at the end of the 2005-06 school year.

b This program was not implemented because it was voted down in a statewide referendum in November 2007.

c This program is federally funded.

Sources: Officials and Web sites of state education agencies.

Table 2. Number of Participating Students and Average Amount of Assistance in Scholarship or Scholarship-like Tuition Assistance Programs by State, 2007-08 School Year

a The term "n/a" means that the data is not available. The program was not in effect in the 2007-08 school year. For the 2008-09 school year, as of Dec. 1, 2008, 726 scholarships were awarded.

b The term "n/a" means that the data is not available. The program was not in effect in the 2007-08 school year. For the 2008-09 school year, the first year of the program, the maximum scholarship amount is $7,138.

c Amount is the 2007-08 tuition rate for secondary schools in Maine.

d Maximum amount for students K-12.

e Maximum amount is for high school; for elementary school, the amount is $4,500.

f Data from the 2006-07 school year.

g This is the average secondary school scholarship for Vermont secondary schools. (The amounts for elementary school and grades 7-8 are different.)

Note: Data are for the 2007-08 school year, except as noted. Items bolded indicate the maximum scholarship amount.
For the purposes of this report, the term "states" includes the District of Columbia.

Sources: Officials and Web sites of state education agencies. See Acknowledgements (communication with state officials was via e-mail and telephone correspondence) and Appendix A.

As of the end of calendar year 2008, seven programs provided tax credits or tax deductions for individuals or corporations for contributions to scholarship organizations. See table 3.

Table 3. Scholarship Organizations and Scholarships Awarded via Tax Credit or Tax Deduction Programs for Individual or Corporate Contributions to Scholarship Organizations, 2007-08 School Year

a The data are from the 2007 calendar year. Individual Income Tax Credit for Donations to Private School Tuition Organizations: Reporting for 2007, Executive Summary, April 2008, page 3. Office of Economic Research and Analysis, Arizona Department of Revenue.

b The data are from the 2007 calendar year. Corporate Income Tax Credit for Contributions to School Tuition Organizations: Reporting for 2007, page 4. Office of Economic Research and Analysis, Arizona Department of Revenue.

c The term "n/a" means that the data is not available. Data do not exist for the 2006 taxable year because the Georgia tax credit (signed into law in 2008) was first implemented in the 2008 taxable year.

d The term "n/a" means that the data is not available. Data do not exist for the 2006 taxable year because the Georgia tax credit (signed into law in 2008) was first implemented in the 2008 taxable year.

e Data include pre-K students.

Sources: Officials and Web sites of state education and revenue agencies. See Acknowledgements (communication with state officials was via e-mail and telephone correspondence) and Appendix A.

Table 4. Number of Claiming Taxpayers (Parents) and Average Amount of Claim in Tax Credit or Tax Deduction Programs for Education Expenses, 2006 Taxable Year

a The term "n/a" means that the data is not available. Data do not exist for the 2006 taxable year because the Louisiana tax deduction (signed into law in 2008) was first implemented in the 2008 taxable year.

b The term "n/a" means that the data is not available. Data do not exist for the 2006 taxable year because the Louisiana tax deduction (signed into law in 2008) was first implemented in the 2008 taxable year.

Note: Table 4 provides separate data for tax credits and tax deductions in Minnesota, but tax credits and tax deductions are treated as one tax program in this report.

Sources: Officials and Web sites of state education and revenue agencies. See Acknowledgements (communication with state officials was via e-mail and telephone correspondence) and Appendix A.