by Libertas Institute
January 29, 2014
Families who choose to educate their children outside of this taxpayer-funded system must therefore pay for the education of others’ children before their own. Curriculum, learning kits, field trips, travel costs, and other necessary expenses are post-tax costs. To encourage behavior by and minimize the tax burden on select segments of the citizenry, certain tax credits are currently offered by the state. We believe that home-schooling families should be added to this list, given the income tax’s direct connection to education funding. If these families do not utilize public schools, their mandate to help fund them should be reduced. These families will still be required to fund the public education system through property and federal taxes; our proposal only addresses the Utah state income tax. In addition, the tax credit would be nonrefundable.