by Jason Bedrick
Show-Me Institute
April 01, 2014
It has long been recognized that a democratic society requires an educated citizenry. However, different children have different educational needs and the international evidence suggests that the superior education systems are those that provide choice and competition. Consequently, policymakers have sought innovative methods of expanding educational opportunities, including scholarship tax credit (STC) programs. An STC program grants tax credits to individuals and/or corporations who contribute to approved, nonprofit scholarship organizations (SOs) that help low- and middle-income families send their children to the schools of their choice. There are currently more than 150,000 students participating in 14 STC programs operating in 11 states. This paper summarizes the available research on STC programs in general and examines New Hampshire’s STC program in particular. Families participating in New Hampshire’s program report near-universal levels of satisfaction because it enables them to choose the best educational fit for their children.



Heritage FoundationInsiderOnline is a product of The Heritage Foundation.
214 Massachusetts Avenue NE | Washington DC 20002-4999
ph 202.546.4400 | fax 202.546.8328
© 1995 - 2014 The Heritage Foundation