ThinkTankWeekly

Who is likely to benefit from the Federal Scholarship Tax Credit?

Brookings | 2026-09-23 | society

Topics: United States

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English Summary

The Brookings report argues that the Federal Scholarship Tax Credit (FSTC) is poised to become a sharply regressive source of education funding. Key evidence, drawn from IRS data and existing state programs, shows that high-income earners are disproportionately likely to claim the tax credit and donate funds. Consequently, the analysis projects that the wealthiest counties will generate significantly more FSTC funds per pupil than the poorest areas. Policymakers must therefore anticipate that the program will primarily benefit affluent students and communities, limiting its intended reach to low-income families and potentially undermining public school funding efforts.

中文摘要

布魯金斯學會的報告指出,聯邦獎學金稅收抵免(FSTC)預計將成為一個極度累退的教育資金來源。根據從國稅局(IRS)數據和現有州計畫所提取的關鍵證據顯示,高收入者不成比例地傾向於申報此稅收抵免並捐款。因此,分析預測,最富裕的縣市將比最貧困地區產生顯著高出的人均FSTC資金。政策制定者必須預期,該計畫主要將使富裕的學生和社區受益,從而限制其本應惠及低收入家庭的範圍,並可能削弱公立學校的資金籌措努力。

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