Articles
Tax Credits for Children with Special Needs
By: Paul Stam, Representative of the 37th District
Parents of special needs children are examining their educational options and are finding themselves in a difficult situation. All families, like the Petruk family in Charlotte, want their children to receive an appropriate and meaningful education. What the public classroom is able to offer them may be less than the “best opportunity” for success. Their son’s placement in a classroom with 23 other special needs children leaves little time or space for the one-on-one instructional and physical environment he needs to learn. This problem is in no way unique to the Petruk family. It is a familiar, sobering scenario for many of our families that have children with exceptional learning needs. It is even more disheartening for these families to know that non-public educational opportunities and services structured specifically for their child’s disability exist, because it is financially impossible for them to enroll their child. The price is simply too high.
Fortunately, there is a remedy which provides a win-win situation, allowing tax credits for children with special needs who are educated privately. This bill will enable parents to enroll their children in private (or home) schools by allowing the parents to receive a $3,000 tax credit per semester if their child is eligible. That cost would substantially reduce the burden the family would otherwise endure. The parents win by not being unduly financially burdened by the cost of their child’s education. The child wins by receiving an education in a setting where his or her needs can be more properly addressed. This is not for all such children but it is the answer for some children with special needs.
The state will also win with tax credits. The average expenditure for each child in public school is over $8,300 per year. With tax credits for children with special needs (who are the most expensive to educate) the government would actually save thousands of dollars if a family decided to use the program. Estimates by fiscal research show that a tax credit would save the state of North Carolina about $6 million yearly, while saving counties about $5 million yearly. The bill sunsets after five years, guaranteeing that the tax credit will have an opportunity to prove its effectiveness and be reevaluated at that time.
It is difficult to imagine that anyone would lose with this bill. Families of students with special needs will finally get the help that they need. About 1,800 students with special needs will be provided with credits worth $10,800,000 per year. The public school system will be able to save time, energy, and resources and receive new money for children with special needs in the public school system. The taxpayers will be able to see their hard earned money more efficiently and productively spent.
The Civitas Institute conducted a poll asking: “Do you support tax credits for parents of children with special needs so they can be sent to private schools if it would not cost government any additional funding?” Of the 800 respondents 83% responded in the affirmative, 10% disapproved with another 6% not sure. The poll included people of all political parties and philosophical persuasions. The people of North Carolina are overwhelmingly in support of helping children with special needs.
Tax credits for children with special needs will show that the state of North Carolina is serious about education for the children who need it the most.
Representative Paul Stam
P.O. Box 1600
Apex, NC 27502
Tel: 919-362-8873
Email: pauls@ncleg.net
The writer represents Southern Wake County in the North Carolina House of Representatives.
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