№ lp_1_2_17547
Policy memorandum examining the federal tax credit school voucher program through a historical analysis of school vouchers and Massive Resistance, linking past and present privatization policies to racial segregation, civil rights concerns, and implications for public education funding.
Year: 2026
Date: January 16, 2026
Type of document: Policy memorandum
Issuing organization: Southern Education Foundation
Recipients: U.S. Congress; U.S. Department of the Treasury; Governors and interested parties
Geographic scope: United States
Policy area: Education policy; civil rights; taxation
Subject: Federal school voucher program; tax credits; school privatization
Related legislation: One Big Beautiful Bill Act (P.L. 119-21)
Time period covered: 1940–2026
Target audience: Policymakers and government officials
Education level: K–12
Funding mechanism: Federal tax credits to scholarship granting organizations
Income eligibility threshold: Up to 300% of area gross median income
Source type: Advocacy and research-based policy analysis
Price: 8 / 10 USD
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