Abstract
For four years in a row, the Utah legislature has considered tuition tax credit legislation. At least one legislator is convinced that Utah will keep considering the idea until it eventually passes. However, based on Utah's precarious economic situation, the unique manner in which the state underutilizes private schools, and the program's potential to incur great financial loss, tuition tax credits are poor policy in Utah. In addition, the state's tuition tax programs, as currently proposed, run afoul of the First Amendment of the Constitution because they have the effect of advancing religion. Instead of adopting tuition tax credits, the state should consider amending the Income Tax Act to, among other things, limit the child tax credit. Adopting a proposal such as Representative Jones's 2005 legislation, entitled Individual Income Tax Amendments for Education Funding, will provide the state with significant funding for education, allowing it to absorb new growth and improve public education.
Recommended Citation
2005 ULR 1047 (2005)