Policy Documents

Continuing the School Choice March: Policies to Promote Family K–12 Education Investment

Lindsey M. Burke and Rachel Sheffield –
April 25, 2012

The Heritage Foundation concludes that school choice is the best option for a quality education. The study looks into tax laws that can be strengthened to “ensure that parents have the great­est opportunity to direct their own money to provide a quality education for their children.” Two specific recommendations are to lift the cap on Coverdell accounts and expand 529 accounts to include K-12 education expenses. By doing so, a child’s zip code will no longer determine the quality of their education and parents will be encouraged to choose the best option for their children within the free market.