• Two states, Pennsylvania and Arizona, offer tax credits for donations to fund public school programs. Pennsylvania offers businesses a tax credit for donations to fund innovative, advanced educational programs in public schools. Arizona provides a personal tax credit for donations made to public schools to support extracurricular activities or character education programs.
• If the Florida Legislature were to implement a business tax credit program for contributions to public schools, it should address several issues. These include considering the program’s impact on state revenues and Florida’s Tax Credit Scholarship Program, defining the program’s purpose and eligibility requirements, establishing mechanisms for raising and allocating program funds, and establishing fiscal and program accountability mechanisms.

Which Government Program Summaries contain related information?

Public Schools (K-12 Education)
Choice Scholarship Programs
Federal Title I Programs

What other OPPAGA-related materials are available?

• Report No. 08-68 The Corporate Income Tax Credit Scholarship Program Saves State Dollars,published in December 2008.

Copies of this report in print or alternate accessible format may be obtained by telephone (850/488-0021), by FAX (850/487-9213), in person, or by mail (OPPAGA Report Production, Claude Pepper Building, Room 312, 111 W. Madison St., Tallahassee, FL 32399-1475).
e-mail address: oppaga@oppaga.fl.gov