Given that many states have already instituted pre‐K programs, or are committed to doing so, this paper proposes model early education legislation aimed at maximizing their chances for longterm success. The Early Education Tax Credit aims to sustain any potential preschool benefits and establish a solid academic foundation for later success. The program would improve the quality and efficiency of preschool options by harnessing market forces and would pay for itself by using savings generated from the migration of students from public to private schools in grades K–4.
The Early Education Tax Credit approach is unique in meeting the demands of activists for expanded access to high‐quality preschool, meeting the needs of children and the preferences of their parents, and meeting the goal of increased educational freedom — all while keeping the budgetary impact low or positive.
- Policy Analysis no. 641 with appendices on the model legislation (PDF, 874KB )
- Policy Analysis no. 641 without appendices (PDF, 744KB )
- Appendix A: The Early Education Tax Credit Act (PDF, 78KB )
- Appendix B: The EETC in Action (PDF, 32KB )