As demonstrated in the preceding sections, the Michigan Constitution clearly
establishes the principle that education must be a top priority of Michigan citizens. Only
with a well-educated populace can we achieve the peace, prosperity, and freedom that a
constitutional democracy promises.
Since parental choice in education is such an effective method of improving the
availability, quality, and efficiency of educational programs, it is vital that Michigan
citizens work to provide more educational options for more students. There are essentially
four ways to accomplish this: 1) allow parents and students to choose freely between
existing public schools, even schools outside the home school district or the home
intermediate school district; 2) remove the existing cap on the number of charter schools
that may be created and reduce regulations that hinder such schools from starting; 3)
implement a tuition voucher program; and 4) implement a tuition tax credit program.
After analyzing the various means of expanding parental choice in education, this
section proposes a Michigan Constitutional amendment for a Universal Tuition Tax Credit.
This tax credit is "universal" because, unlike traditional tuition tax credits,
it applies to
Any Michigan student
Any Michigan elementary or secondary school, public or private
Any taxpayer—individual or corporate; and
Any of three major state taxes: the Individual Income tax, the Single Business Tax, and
the State Education Tax (the statewide 6-mill property tax).