Reference
Resources
Primary-source links and the institutions you should know if you are researching school choice.
Per-state administrators
Each state page links to the program administrator and application portal:
- AlabamaAlabama Department of Revenue
- ArizonaArizona Department of Education
- ArkansasArkansas Department of Education
- FloridaStep Up For Students / AAA Scholarship Foundation
- GeorgiaGeorgia Student Finance Commission
- IdahoIdaho State Tax Commission
- IndianaIndiana Department of Education
- IowaIowa Department of Education / Odyssey
- KansasKansas State Department of Education
- LouisianaLouisiana Department of Education
- MaineLocal school administrative units
- MarylandMaryland State Department of Education
- MinnesotaMinnesota Department of Revenue
- MississippiMississippi Department of Education
- MissouriMissouri State Treasurer
- MontanaMontana Department of Revenue
- NevadaNevada Department of Education
- New HampshireChildren's Scholarship Fund New Hampshire
- North CarolinaNC State Education Assistance Authority
- OhioOhio Department of Education and Workforce
- OklahomaOklahoma Tax Commission
- PennsylvaniaPA Department of Community and Economic Development
- Rhode IslandRhode Island Division of Taxation
- South CarolinaSC Department of Education
- South DakotaSouth Dakota Department of Revenue
- TennesseeTennessee Department of Education
- TexasTexas Comptroller
- UtahACE Scholarships Utah
- VermontLocal school boards
- VirginiaVirginia Department of Education
- West VirginiaWest Virginia State Treasurer
- WisconsinWisconsin Department of Public Instruction
- WyomingWyoming Department of Education
Federal references
- U.S. Department of Education — Office of Non-Public Education
- National Center for Education Statistics — Private School Universe Survey
- Internal Revenue Service — Publication 970 (tax treatment of education expenses)
Court decisions worth knowing
- Zelman v. Simmons-Harris (2002) — federal constitutionality of vouchers
- Trinity Lutheran v. Comer (2017) — religious exclusion from public benefits
- Espinoza v. Montana Department of Revenue (2020) — religious schools in tax-credit programs
- Carson v. Makin (2022) — religious schools in town tuitioning
Research syntheses
We treat program-effect research with caution because the effect sizes depend heavily on design, geography, and outcome measure. The most rigorous syntheses come from independent policy research centers (Hoover Institution’s Education Next, the Center for Reinventing Public Education, AERA-affiliated researchers). Our methodology page explains how we read this work.