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Florida Supreme Court’s School Voucher Decision Imperils Business Tax Credit for Scholarships

CoulsonAn op-ed by Andrew J. Coulson (Cato Institute) in today’s Wall Street Journal, War Against Vouchers, notes that the Florida Supreme Court’s decision last week in Bush v. Holmes, No. SC04-2323, raises questions about the constitutionality of Florida’s Corporate Income Tax Credit Scholarship Program:

[T]he ramifications of Bush v. Holmes are monumental. Florida has three remaining school choice programs: the McKay voucher program for disabled students; a business tax credit for donations to private scholarship funds; and a charter school law….

Florida’s tax credit program would fare less well. Though it avoids the use of public money (the donated funds are never collected in taxes in the first place) and hence would pass some of the hurdles laid down by the court, it, too, allows families to obtain varied educational experiences tailored to the needs of their children.


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