Goldwater Institute

Education Savings Accounts were signed into law by Arizona Gov. Jan Brewer in April 2011 and expanded in May 2012. The program opens a new frontier for education reform because parents have more options for their children with these savings accounts than under any other education reform initiative in American history. For the first time, parents can use formula funding from the state to customize their child’s education.

Arizona operates three tax credit scholarship programs. Under these programs, individuals or businesses can donate money to school tuition organizations (STOs). These organizations award private school scholarships to students in grades K-12. Individuals and businesses can take a tax credit equal to their donation within certain limits when they file their taxes.

This year, Arizona policymakers have a chance to do something that no other state with an income tax has done: eliminate the tax on capital gains.

Approximately 59,000 American Indian students live in Arizona —approximately 5 percent of total student enrollment. According to the National Center for Educational Statistics, Arizona’s American Indian students score below the state average on the National Assessment of Educational Progress reading and mathematics exams.

Civil servants should serve the public. Honest politicians must end policies and agreements that put their interests and those of government employees ahead of those of citizens at large. This report shows how.