This Policy Brief provides a detailed look at 529 education savings plans -- investment accounts with tax advantages -- including a breakdown of maximum annual dollar amounts and state tax deductions allowed, state responses to the Tax Cuts and Jobs Act, information on legislation in 2018 that changes eligible expenses allowed under 529 plans and…

Congress amended and extended the "Carl D. Perkins Career and Technical Education" ("Perkins IV") in 2018 with passage of the "Strengthening Career and Technical Education Act for the 21st Century" ("Perkins V"); the law became effective on July 1, 2019. "Perkins V" increases federal funding for…

"The Intelligent Donor's Guide to College Giving" is a signature ACTA publication designed to help higher education donors navigate the giving process. This third edition features stories behind gifts that are bringing intellectual diversity and academic rigor to campuses across the country as well as lessons from controversies over past…

Purpose: Through case studies of five states with varying facilities policies, this study examines the factors contributing to expanded state investment in equitable public school facilities and how those factors can be leveraged to encourage states that make minimal investments to expand their support for facilities funding. Methods: Data…

Through case studies of five states with varying facilities policies, this study examines the factors contributing to expanded state investment in equitable public school facilities and how those factors can be leveraged to encourage states that make minimal investments to expand their support for facilities funding. Data collection consisted of a…

The coronavirus pandemic has led to the most difficult semester in generations on college campuses across the United States. With that semester now wrapping up, public colleges and universities are facing costs that already dwarf the $7.6 billion in federal stimulus funds that are on their way to these institutions. Absent dramatic new action from…

This report presents school-level finance data on expenditures by function from the School-Level Finance Survey (SLFS). The SLFS is an extension of two existing collections being conducted by the National Center for Education Statistics (NCES) in collaboration with the Census Bureau: the School District Finance Survey (F-33) and the state-level…

Sixty-seven school finance reforms (SFRs) in 26 states have taken place since 1990; however, there is little empirical evidence on the heterogeneity of SFR effects. We provide a comprehensive description of how individual reforms affected resource allocation to low- and high-income districts within states, including both financial and…

On February 24, 2017, all of the authors of the state-of-the-state manuscripts published in the "Journal of Education Finance" met in Cincinnati, Ohio, to participate in a roundtable discussion focused on recent legislative actions in 38 states. A majority of those papers were revised to reflect a final report on legislative actions…

Presenters at the State of the States Roundtable session at the 2014 National Education Finance Conference in Louisville were invited to submit their papers for publication. These papers address the following topics: (1) State issues affecting P-12 and/or higher education funding; (2) Funding priorities/trends for P-12 and/or higher education; (3)…

The report contains real-world, proven school climate strategies to guide policymakers in building a comprehensive and coherent state-wide approach for improving school climate. It features 12 recommendations linked to existing state policy examples policymakers can use to build a comprehensive, coherent state-wide approach for improving school…

In February 2015 a large group of scholars, researchers, and practitioners interested in P-20 finance issues gathered in St. Louis, Missouri, for the National Education Finance Academy's annual conference, on February 25-27, 2015 to discuss, among multiple topics, the state of P-20 finance in all 50 states. There were 35 states represented in the…

The first charter school law surfaced in Minnesota in 1991, and since then, 42 additional states, the District of Columbia, and Puerto Rico have passed laws governing charter schools. Yet still today, the details within those state laws vary significantly, and seven states do not have a law at all. Legislation permitting charter schools was…

Public education funding relies on revenues from a variety of sources, from local taxpayers to federal programs targeting students with specific needs. The vast sum of funding collected--in excess of $600 billion annually--often masks which entities fund the education of our nation's youth. Questions of funding adequacy and equity across school…

This paper is the first to investigate the costs of institution-wide reforms at community colleges. Drawing on data from 12 community colleges implementing comprehensive guided pathways reforms, I use the ingredients method to analyze the resources required to implement such reforms and examine their feasibility and affordability, as well as their…