Lawmakers created the tax credit in 2009 in conjunction with nonprofit scholarship granting organizations who funnel contributions from private citizens and businesses to those lower-income Hoosiers wanting to attend private schools.
It is separate from the state-paid voucher program for private schools created in 2011 though the two initiatives are becoming more entwined.
Betsy Wiley, president and CEO of the Institute for Quality of Education, called the tax credit the entrée into school choice for Indiana. The institute is one of five SGOs operating in the state.
“I think for the most part legislators are pretty pleased with it,” she said. “They like the public-private partnership aspect of it.”