This is the third in a series of Pioneer Institute policy briefs on scholarship tax credit programs. The first, in 2007, was a groundbreaking study of scholarship tax credit programs in Florida, Minnesota, and Arizona. The second report, published in 2010, built on that research in assessing Rhode Island's Corporate Scholarship Tax Credit (CSTC) program, which became law in 2007. That study provided a review of the CSTC program's legislative history, program design and impact and offered recommendations to policymakers based on Rhode Island's experience.