The deduction of state and local taxes in computing federal tax has been a effective though hidden form of federal assistance to education since 1862.This article estimates the state-by-state impact of eliminating such support in fiscal year 1987, as suggested in recent tax reform proposals. (17 references) (MLH)

The approval of Proposition 301 by Arizona voters in November 2000 was a significant step toward a new foundation for the state's economic future by providing a long-term funding stream for science and technology investments. This new sales tax enabled the state to create an economic development strategy appropriate for the knowledge economy. This…

Describes how the Indiana library community defeated a "Speaker's bill" in the Indiana House of Representatives that threatened public library interests. Topics addressed include the introduction of the bill, lobbying, and arguments against the bill. (SLW)

Information on state tax support of higher education in the United States is presented. In addition to trend data since 1976, data on state tax-fund appropriations for each state and specific colleges and systems are provided for fiscal years (FY) 1985-1986 and 1986-1987. A narrative section reveals that there was an increase of nearly two billion…

This issue memorandum describes Constitutional Amendment A, an initiative in South Dakota that, if approved, would prohibit taxation of real property for school purposes. The report provides background information on Constitutional Amendment A, which reads as follows: "The legislature shall make such provision by general taxation as with the…

Stimulating economic activity by offering tax abatements can deprive schools of tax revenues for years while enrollment is increasing. Taking action forestalled a substantial loss of revenue for the Twinsburg City Schools in Ohio. Offers advice to boards facing a similar circumstance and suggests ways school boards can be involved in enterprise…

To launch a successful levy or bond issue, school leaders must check with school attorneys or professional associations regarding limitations on marketing activities, allow sufficient campaign time, actively cultivate the press, and involve officers of all district parent organizations. Administrators should arrange for teachers, board members,…

Texas has had its Robin Hood school financing system in place since 1993, when the legislature adopted the system in response to a state supreme court order to equalize state spending on public schools. Under the arrangement, any district that has taxable property values exceeding $305,000 per student is not allowed to keep all of its property-tax…

Describes New York State's experience with school district tax limits in urban districts serving less than 125,000. Originally designed to protect taxpayers, these tax limits have spawned a costly state aid system that raises serious equity issues. Recent legislation removed tax limits and made state aid more equitable. (32 references) (MLH)

Reviews formula funding in higher education literature, including purpose, historical perspectives, definition and development, characteristics, advantages and disadvantages, and future trends. In light of citizen demands, the formula approach seems the best method to ensure a satisfactory relationship between state government and state…

This article discusses the inspiring achievements of Zavala and Ortega Elementary Schools. These two schools are examples of "smart money," public dollars that are invested and generate a high societal return, measurable in real, quantifiable results for workers, businesses and society. The author explores ways in improving school…

Vermont's Act 60 is arguably the most equitable school funding system in the nation. However, it is also one of the most controversial. The disputes are primarily focused on the recapture provision that sends excess revenues from property-rich towns to the state's education trust fund. After a 4-year implementation period, the system is now in its…

This report estimates that state tax revenue grew 8.7 percent from fiscal year 1999 to fiscal year 2000. If adjusted for the effects of legislated tax changes, state revenue growth would have been an even stronger 9.4 percent. This is by far the highest adjusted or unadjusted annual growth ever recorded by the Rockefeller Institute. When inflation…

In the early months of 1998 state governors delivered state of the state addresses that touched on concerns transcending state lines: taxes, infrastructure development and maintenance, crime, health, and public education. Some of these common concerns, with an emphasis on proposed K-12 public education policies, are discussed. The paper provides a…

Quantitative measurements help with understanding the mechanics involved and the role of philosophy in legislative actions. Identification of the key factors and the sequence of decisions is a basic approach to the mechanics of state funding of public higher education. Charts are used to graphically illustrate the relationships and individual…