Ariz. Report Finds Poorest Gain Little From Tax Credits

By John Gehring

One of the nation's most closely watched educational-tax-credit programs has done little to broaden opportunities for the state's poor families, a university report contends.

The 4-year-old Arizona program offers up to $625 in dollar-for-dollar state credits to individual taxpayers for their donations to nonprofit organizations that give private school scholarships to K-12 students.

But the law, which aims to help low-income families expand their educational options to include private schools, has mainly benefited middle-class families whose children already attend private schools, the study concludes. The program also has drained tens of millions of dollars from...