TUITION TAX CREDITS

WHEREAS, the Congress of the United States has under consideration a proposal to provide "Tuition Tax Credits" to persons paying tuition to institutions of higher education and to various non-public elementary and secondary schools; and

WHEREAS, the tax credit bill at the federal level would prompt parallel action at the state and local levels, with an impact that would devastate public education; and

WHEREAS, public school parents would be taxed twice, once to subsidize public schools, and a second time through the tax bonus granted to private schools; and

WHEREAS, tax credits would erode voter support for local school budgets by giving tax credit to those who have children in private schools and not to parents who support bond issues and millages; and

WHEREAS, the erosion of needed political support and public concern would eliminate chances of getting additional funding for specialized programs in the public schools; and

WHEREAS, tax credits for non-public elementary and secondary tuition would cost the U.S Treasury a minimum $2.5 billion per year in lost revenues, thus forcing reductions in direct aid programs at all levels; and

WHEREAS, tax credits would invite increased participation of the "private for profit" sector-which has shown itself to be irresponsible in the operation of nursing homes, vocational education programs, and pre-school services; and

WHEREAS, such legislation would, if enacted, encourage the development of primary and secondary schools fostering segregation on the basis of religious, social, racial, and ethnic differences; and

WHEREAS, tax credits could further the erosion of already declining enrollment and increase the unemployment problem of public schools; and

WHEREAS, "Tuition Tax Credits" would, in effect, put the government of the United States in the seemingly unconstitutional position of, at least indirectly, supporting religious groups and persons determined to segregate students on social, racial or ethnic bases; and

WHEREAS, tax credits would destroy the role of public education as the central democratizing institution in American life;

RESOLVED, that the American Federation of Teachers stands firmly opposed to tuition tax credits; and

RESOLVED, that all AFT locals join in the fight to defeat tuition tax credits by urging members to write or call their senators or representatives, form a coalition with the local school boards, the PTA, school administration, central labor body, the National Education Association, civil rights groups; and all other groups interested in the survival of public education; and

RESOLVED, that a copy of this resolution be sent to U.S. Representatives and U.S. Senators and to President Carter.