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Education Law

University of Georgia School of Law

Tax credit

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The Future Of Lower-Income Students In Higher Education: Rethinking The Pell Program And Federal Tax Incentives, Camilla E. Watson Jan 2018

The Future Of Lower-Income Students In Higher Education: Rethinking The Pell Program And Federal Tax Incentives, Camilla E. Watson

Scholarly Works

As the costs of higher education have soared, the value of Pell grants has declined, making it more difficult for lower-income students to obtain an education without being hopelessly mired in debt. This article traces the evolution of the Pell program and discusses the diametrically opposed proposals of Presidents Obama and Trump to reform federal funding for higher education. The article proposes an alternative plan that would require a redirection of a portion of the funds from the Pell program and a reshuffling of the current tax incentives for higher education. The advantages of this proposal are that it would …


Tax Credit Scholarship Programs And The Changing Ecology Of Public Education, Hillel Y. Levin Oct 2013

Tax Credit Scholarship Programs And The Changing Ecology Of Public Education, Hillel Y. Levin

Scholarly Works

The traditional model of public education continues to be challenged by advocates of school choice. Typically associated with charter schools, magnet schools, and tuition voucher programs, these advocates have recently introduced a new school choice plan, namely tax credit scholarship programs. More than a dozen states have adopted such programs, and hundreds of millions of dollars are now diverted each year from public programs to private schools. These programs are poorly understood and under-studied by legal scholars. This Article assesses the place of these programs within the ecology of public education, considers the fundamentally different approaches states have taken to …