Misplaying the Angles: A Closer Look at the Illinois Tuition Tax Credit Law

Endnotes and Acknowledgements

  1. History of Failed Vouchers and Tax Credits, People for the American Way, available at: http://www.pfaw.org/pfaw/general/default.aspx?oid=2959.
  2. Amy Fagan, “Republicans Find Voucher Alternative,” Washington Times, May 28, 2002, available at http://www.usatoday.com/news/opinion/editorials/2002-07-23-edtwof2_x.htm; Christine Hall, “State Legislators Endorse School Tax Credits,” CNSNews.com, August 3, 2001. (In the article, Andy LeFevre, a spokesperson for the ultra-conservative American Legislative Exchange Council noted the similarities between the two approaches. In the case of tuition tax credits, LeFevre said, “the end goal is the same as a voucher; it’s just a different way to come about it.”)
  3. “Children First America President and CEO Fritz Steiger’s Farewell,” August 29, 2002, accessed via the organization’s Web site at: www.childrenfirstamerica.org.
  4. Carrie Lips, “Arizona School-Choice Plan Provides Model,” CATO Institute, 2001.
  5. Lisa Graham Keegan, Tuition Tax Credits, Education Leaders Council, available at http://www.educationleaders.org/issues/010401keegan.htm, accessed August 2002.
  6. Elliot Mincberg, Arohi Pathak and Dwight Holmes, A Model to Avoid: Arizona’s Tuition Tax Credit Law, PFAWF, September 2001; Glen Wilson, The Equity Impact of Arizona’s Education Tax Program: A Review of the First Three Years (1998-2000), Education Policy Studies Laboratory, Arizona State University, March 2002, available at http://www.asu.edu/educ/epsl/EPRU/documents/EPRU%202002-110/epru-0203-110a.pdf, accessed August 2002.
  7. Pat Kossan, “School Tax Credits Fail Poor,” The Arizona Republic, March 23, 2002.
  8. Nancy Averett and James E. Wilkerson, “Tax Law Little Aid to Poor Students,” The Morning Call (Allentown, Pa.), Aug. 4, 2002.
  9. ibid.
  10. Tax year 2000 data received from the Illinois Department of Research and Revenue, June 2002.
  11. HB 0999, Illinois Tuition Tax Credit Legislation, available at http://www.legis.state.il.us/legisnet/legisnet91/hbgroups/hb/910HB0999LV.html, accessed July 2002.
  12. Ibid; “Tuition Tax Credits Must Be Stopped,” Tuition Tax Credit Fact Sheet, Illinois Federation of Teachers, 1998.
  13. Lon Grahnke, “Tuition Tax Credit Break Challenged: Suit Argues It Violates Constitution,” Chicago Sun-Times, November 5, 1999.
  14. From the Motion of Intervenors/Defendants to Dismiss, Toney v. Bower et al, Circuit Court for the Seventh Judicial Circuit, Sangamon County, Illinois, Case No. 99 MR 0413.
  15. Tax year 2000 data received from the Illinois Department of Research and Revenue, June 2002.
  16. The federal poverty line for a family of four is $18,100 and the poverty line for a family of four in Illinois is less than $17,960. 2002 HHS Poverty Guidelines, U.S. Department of Health and Human Services, available at http://aspe.hhs.gov/poverty/02poverty.htm, accessed July 2002; Jenny Barkley, “Poverty is on the Rise,” Paris Beacon, June 27, 2002.
  17. Tax year 2000 data received from the Illinois Department of Research and Revenue, June 2002.
  18. ibid.
  19. ibid.
  20. Research from the Institute on Taxation and Economic Policy, 2002.
  21. “Tuition Tax Credits Must Be Stopped,” Tuition Tax Credit Fact Sheet, Illinois Federation of Teachers, 1998.
  22. Research from the Institute on Taxation and Economic Policy, 2002.
  23. Tim Novak, “N.W, S.W. Sides Tap Tuition Tax Credits,” Chicago Sun-Times, June 18, 2001.
  24. Doug Finke, “Some Families Saving With Tuition Tax Credit,” State Journal Register, June 18, 2002.
  25. George A. Clowes, “Tax Credit Bill Signed in Illinois,” School Reform News, Heartland Institute, July 1999, available at www.heartland.org/education/jul99/illinois.htm, accessed July 1999.
  26. Doug Finke, “Some Families Saving With Tuition Tax Credit,” State Journal-Register, June 18, 2002; Tracy Boutelle, “Ryan Signs Tuition Tax Credit Bill, Foes Vow Court Challenge,” Associated Press, June 4, 1999.
  27. ibid; phone conversation with Catholic Archdiocese in Chicago.
  28. Tuition information is available on school web sites. St. Francis High School’s web site is available at www.sfhsnet.org; Trinity’s web site is available at www.trinityhs.org; Holy Cross High School’s web site is available at www.hollycross-hs.org; Carmel High School’s web site is available at www.carmelhs.org.
  29. “Budget Woes Force Cuts, Layoffs,” IFT Capitol Watch, Illinois Federation of Teachers, June 2002.
  30. ibid.
  31. Illinois State Board of Education, Final FY03 Budget, June 11, 2002, available at: http://www.isbe.state.il.us/, accessed June 19, 2002.
  32. Ana Beatriz Cholo, “$4.6 Billion Budget Okd for City Schools,” Chicago Tribune, June 27, 2002.
  33. Victoria Pierce, “Dist. 200 Expects Tight Budget,” Daily Herald, June 27, 2002.
  34. Quality Counts 2002, Education Week, January 2002; accessible via: www.edweek.org.
  35. The Funding Gap: Low-Income and Minority Students Receive Fewer Dollars, The Education Trust, August 2002.
  36. “Budget Woes Force Cuts, Layoffs,” IFT Capitol Watch, Illinois Federation of Teachers, June 2002.
  37. John Patterson and Eric Krol, “State’s Contribution to School Funding Dwindling, Federal Dollars Making Up Some of the Difference,” Chicago Daily Herald, June 15, 2002.
  38. Illinois State Board of Education, Final FY03 Budget, June 11, 2002, available at: http://www.isbe.state.il.us/, accessed June 19, 2002.
  39. John Patterson and Eric Krol, “State’s Contribution to School Funding Dwindling, Federal Dollars Making Up Some of the Difference,” Chicago Daily Herald, June 15, 2002.
  40. Rosalind Rossi, “Schools to Raise Taxes, Slice Budget,” Chicago Sun-Times, June 12, 2002.
  41. Dean Olsen, “School Districts to Suffer Amid State’s Fiscal Crisis,” Copley News Service, June 15, 2002.
  42. John Patterson and Eric Krol, “State’s Contribution to School Funding Dwindling, Federal Dollars Making Up Some of the Difference,” Chicago Daily Herald, June 15, 2002.
  43. “Budget Woes Force Cuts, Layoffs,” IFT Capitol Watch, Illinois Federation of Teachers, June 2002.
  44. Kate Grossman, Becky Beaupre and Rosalind Rossi, Investigative Report: Failing Teacher, Chicago Sun-Times, September-October 2001.
  45. Rosalind Rossi and Kate Grossman, “Many Teachers Don’t Meet Certification Standards,” Chicago Sun-Times, July 8, 2002.
  46. Rosalind Rossi, “Ex-Chief Decries School Gap,” Chicago Sun-Times, June 21, 2002.
  47. See Arohi Pathak, Dwight Holmes and Elliot Mincberg, A Model to Avoid: Arizon’s Tuition Tax Credit Law, PFAWF, September 2001.
  48. Data based on federal adjusted gross income; Glen Y. Wilson, Effects on Funding Equity of the Arizona Tax Credit Law, Education Policy Analysis Archives, August 1, 2000.
  49. Glen Y. Wilson, Effects on Funding Equity of the Arizona Tax Credit Law, Education Policy Analysis Archives, August 1, 2000.
  50. Nancy Averett and James E. Wilkerson, “Tax Law Little Aid to poor Students,” The Morning Call, August 4, 2002.

Acknowledgments:
Arohi Pathak, Research Assistant
Mike Wessely, Education Policy Manager
Elliot Mincberg, Vice President & Director of Education Policy

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