Data released from the Illinois Department of Revenue for the first year that the tuition tax credit was available (2000) reveals that the state’s education tax credit is regressive, benefiting many more middle- and upper-income families than those with incomes less than $20,000. (This figure is used as a benchmark since it is only slightly higher than the federal poverty line for a family of four: $18,100.)16 For example, taxpayers earning more than $80,000 annually claimed 46 percent of the entire $61 million credit amount in 2000, or $28.2 million.
Law Requiring Cost Estimates of Citizen Initiatives Deemed Unconstitutional
Selected Resources on Class Size
Florida's Coalition to Reduce Class Size was established to help mobilize grassroots support in support of Florida's class-size initiative, which will appear on the ballot as Amendment 9. For more information about the Coalition, see their Web site.
People For the American Way (PFAW) is a national organization that advances the principles of quality education, free expression, civic participation, tolerance, and constitutional liberties.