Education Next – Kristin Blagg, Matthew M. Chingos, Tomas Monarrez and Alexandra Tilsley 
Tax credit scholarship programs are already used in 18 states to provide students with the opportunity to attend schools other than their nearest public school. These programs allow people and corporations to donate to a designated scholarship granting organization (SGO) and be reimbursed in the form of a tax credit. In Cruz and Byrne’s plan, states would designate the eligible SGOs, but the federal government would fund the tax credit reimbursement, up to $5 billion total. (more)