Jamie Gass

Education tax credits don’t cost taxpayers a cent

/0 Comments/in , /by Jamie Gass and Charles Chieppo
Share on Facebook
Share on Twitter
Share on
LinkedIn
+

This op-ed has appeared in WGBH News, The Providence Journal, and Worcester Telegram & Gazette.

In a republic based on the consent of the governed, there is a strong public interest in having an educated citizenry. Yet in Massachusetts, the cradle of public schooling in America where the state constitution directs us to “cherish” education, we seem to dole out incentives for just about everything except education.

Consider the Race Horse Development Fund. Since 2014, the commonwealth has spent nearly $80 million to subsidize a horse racing industry that’s dying from the increasing availability of other forms of gambling. Since most of the fund’s money comes from a tax on Plainridge Park Casino revenue, it amounts to a transfer from gamblers, who tend to be low income, to wealthy race horse owners.

State taxpayers paid at least $80 million in fiscal 2019 for a film tax credit designed to encourage producers to make movies in Massachusetts. But a 2014 state Department of Revenue report cast doubt on the profitability of these credits. It found that only about a third of the spending generated and jobs created by the credits occurred in Massachusetts, and most of those jobs lasted less than three months — some for just a weekend. When you add it all up, the commonwealth paid well north of $100,000 for each job created.

All told, a state commission found that these so-called tax expenditures — exemptions, deductions, credits and deferrals designed to encourage certain activities or limit the burden on certain types of individuals or endeavors — accounted for about $26 billion in foregone revenue in 2013, or nearly two-thirds of the entire state budget at the time.  Many tax expenditures are well-founded, but it makes you wonder exactly what the commonwealth encourages and discourages, and how much it costs.

The U.S. Supreme Court’s recent ruling in Espinoza v. Montana Department of Revenue may make it possible for Massachusetts to encourage education tax credits — and it wouldn’t cost taxpayers a penny.

Our nation’s founders clearly envisioned public support for a range of both religious and nonsectarian school options. That educationally pluralistic vison was widely accepted until the mid-19th century, when the Irish Potato Famine triggered a flood of Catholic immigrants to the United States. In a response based on nativism and anti-Catholic bigotry, during the mid-to-late 1800s, many states adopted so-called Anti-Aid Amendments to their constitutions that barred public support of the Catholic schools to which many Irish immigrants sent their children. Sadly, in 1855, the Know-Nothing Party made Massachusetts among the first states to adopt such an amendment.

Montana was another of the nearly 40 states that adopted an Anti-Aid Amendment.  There, Kendra Espinoza, a suddenly-single mom, sought a better education for her two daughters. In public schools, one daughter was bullied and the other struggled academically. Both would later thrive using Montana’s education tax credit program to attend a religious school.

The Montana Supreme Court cited the state’s Anti-Aid amendment when it invalidated the tax credit program, denying Espinoza access to funding her children needed.  But this June, the U.S. Supreme Court struck down the amendment as an example of unconstitutional discrimination against religious school parents who were benefiting from the credit.

Nearly 300,000 largely poor and minority students in 18 states, including Rhode Island, benefit from education tax credits. Under these programs, most of which are need-based, individuals and businesses receive tax credits for contributions to scholarship-granting organizations, which then provide scholarships that students use to attend the public, private or religious schools of their choice. More than 90% of parents with students in choice programs say they are satisfied with them.

It’s hardly a radical approach. While the programs grant tax credits for private donations, state and federal governments provide direct grants and loans to students who choose to go to Notre Dame, Yeshiva or a public university.  America’s choice-driven higher education system is the envy of the world.

An education tax credit program would, for example, allow more students to attend the commonwealth’s excellent Catholic schools, which have similar demographics but consistently outperform public schools, despite spending far less. Amid the pandemic, 4,000 more students are attending Archdiocese of Boston schools.

Espinoza makes education tax credit programs possible for many more students. If one is enacted in Massachusetts, it’s a pretty safe bet that it’ll deliver more bang for the buck than the Race Horse Development Fund or state taxpayers subsidizing Hollywood.

Charles Chieppo is a senior fellow and Jamie Gass is director of education research and policy at Pioneer Institute, a Boston-based think tank.

Get Updates on Our Education Research

Cheryl Brown Henderson, Daughter of Lead Plaintiff in Brown v. Board of Ed., on Race & Schooling

0 Comments
/
This week on “The Learning Curve,” Cara and Gerard are joined by Cheryl Brown Henderson, president of the Brown Foundation for Educational Equity, Excellence, and Research. She shares her experience as the daughter of the lead plaintiff in the landmark U.S. Supreme Court case, Brown v. Board of Education of Topeka, Kansas, and thoughts on how the historic decision contributed to advancing civil rights in our country.

Harvard PEPG’s Prof. Paul Peterson on Charter Schools, Digital Learning, & Ed Next Polling

This week on “The Learning Curve,” Cara and Gerard are joined by Paul Peterson, the Henry Lee Shattuck Professor of Government and Director of the Program on Education Policy and Governance at Harvard University.

Award-Winning Writer Brenda Wineapple on the 170th Anniv. of The Scarlet Letter & Pres. Andrew Johnson’s Impeachment

0 Comments
/
This week on “The Learning Curve,” Cara and Gerard are joined by Brenda Wineapple, author of the award-winning Hawthorne: A Life and The Impeachers: The Trial of Andrew Johnson and the Dream of a Just Nation. They discuss her definitive biography of Nathaniel Hawthorne and the 170th anniversary of the publication of his classic novel, The Scarlet Letter.

International Best-Seller Dr. Jung Chang On Wild Swans, Mao’s Tyranny, & Modern China

0 Comments
/
This week on “The Learning Curve,” Cara and Gerard are joined by Dr. Jung Chang, author of the best-selling books Wild Swans: Three Daughters of China; Mao: The Unknown Story; and Big Sister, Little Sister, Red Sister: Three Women at the Heart of Twentieth-Century China.

Kelly Smith, Prenda CEO, on Microschooling & the Future of K-12 Learning

0 Comments
/
This week on “The Learning Curve,” Cara and Gerard are joined by Kelly Smith, founder and CEO of Prenda, a company that helps create flexible learning environments known as microschools. Often described as the “reinvention of the one-room school house,” microschools combine homeschooling, online education, smaller class sizes, mixed age-level groupings, flipped classrooms, and personalized learning.

Study: Signs of Progress at Madison Park, but Still a Long Way to Go

Four years after it began to implement a turnaround plan, Boston’s Madison Park Technical Vocational High School is showing clear signs of progress, but its performance continues to lag behind that of other vocational-technical schools in Massachusetts, according to a new study published by Pioneer Institute.

U-Ark Prof. Jay Greene & EdChoice’s Jason Bedrick on Yeshivas vs. New York & Religious Liberty

0 Comments
/
This week on “The Learning Curve,” Cara and Gerard are joined by Jay Greene, the Distinguished Professor and Chair of the Department of Education Reform at the University of Arkansas, and Jason Bedrick, the Director of Policy for EdChoice. They discuss their timely new book, Religious Liberty and Education: A Case Study of Yeshivas vs. New York, about the recent battle between Orthodox Jewish private schools and New York's state government over the content of instruction.

Michelle Rhee, Former Chancellor, D.C. Public Schools, on Leading Urban District Reform & the COVID-19 Moment

0 Comments
/
This week on “The Learning Curve,” Cara and guest co-host Kerry McDonald are joined by Michelle Rhee, founder and former CEO of StudentsFirst and prior to that, former chancellor of the District of Columbia Public Schools (DCPS). 

When ignorance and violence are permitted to trump justice

0 Comments
/
This week marks the 65th anniversary of the murder of Emmett Till, a 14-year old black boy from Chicago who was killed by two white Mississippians for whistling in the presence of a white woman.

Should the federal government provide free, universal child care?

0 Comments
/
Free, universal child care provided by the federal government would be contrary to the spirit of the Founders’ view of K-12 education as the constitutional domain of state and local governments.

Award-Winning Author Devery Anderson on the 65th Anniversary of the Murder of Emmett Till

0 Comments
/
This week on “The Learning Curve,” Cara and Gerard are joined by Devery Anderson, the author of Emmett Till: The Murder That Shocked the World and Propelled the Civil Rights Movement. Today, August 28th, marks the 65th anniversary of the brutal murder of 14-year old Emmett Till, a story which is central to understanding America's ongoing struggle for civil rights and racial justice.

MA’s Remote Learning Regs Should Specify Consistent District Grading Policies, Return of MCAS in 2020-21

The COVID-19 pandemic-related revisions to Massachusetts’ remote learning regulations should restore state and local accountability by specifying that any remote academic work shall, to the same extent as in-person education, prepare students to take MCAS tests, and that grading criteria should be the same across in-person, remote, and hybrid learning environments, according to a new policy brief published by Pioneer Institute.

Christensen Institute’s Julia Freeland Fisher on K-12 Disruptive Innovation, Professional Networks, & Social Mobility

0 Comments
/
This week on “The Learning Curve,” Cara and Gerard are joined by Julia Freeland Fisher, director of education research at the Clayton Christensen Institute.

President of D.C.’s AppleTree Institute, Jack McCarthy on Charter Schools and Fall Reopening

0 Comments
/
This week on “The Learning Curve,” Cara and Gerard are joined by Jack McCarthy, president and CEO of AppleTree Institute for Education Innovation and board chair of AppleTree Early Learning Public Charter School. Jack shares what animated him to establish this highly innovative early childhood charter public school network that serves the most vulnerable children in Washington, D.C.

“Call Me Ishmael” Melville Scholar Prof. Hershel Parker on Moby-Dick & Classic Literature

0 Comments
/
This week on “The Learning Curve,” Gerard and guest co-host Kerry McDonald, senior education fellow with the Foundation for Economic Education, are joined by Hershel Parker, the H. Fletcher Brown professor emeritus at the University of Delaware and the definitive biographer of the 19th-century American novelist, Herman Melville.

NYT #1 Best-Selling Science Author, Dava Sobel on Copernicus, Galileo’s Daughter, & Astronomy

0 Comments
/
This week on “The Learning Curve,” Cara and Gerard are joined by Dava Sobel, a former New York Times science reporter, and author of Longitude, Galileo’s Daughter, and Letters to Father. Dava describes what inspired her interest in some of the most gifted mathematicians and astronomers in history, including Copernicus and Galileo, and the tensions between religion and science.

New Pioneer Study Looks to International Examples to Inform Massachusetts K-12 Schools Reopening

With the fall semester fast approaching, Massachusetts should provide more specific COVID-19-related guidance for school districts about ramping up remote learning infrastructure; rotating in-person cohort schedules; diversifying methods of communication between students, parents, and teachers; and investigating physical distancing capabilities.  Districts must determine whether to adopt in-person, remote, or hybrid schooling options, and they will not be ready for the fall unless the state provides clear direction, according to new analysis from Pioneer Institute.

Widow of Civil Rights Icon, Dr. Sephira Shuttlesworth on Desegregating Schools & Racial Equity

0 Comments
/
This week on “The Learning Curve,” Cara and Gerard are joined by Dr. Sephira Shuttlesworth, a retired teacher and charter school leader, and the widow of the late Birmingham, Alabama, civil rights leader, the Rev. Fred Shuttlesworth.