Most analyses of school finance take into account the funding of only government schools, focusing on the taxpayer sources for such funding. For example, the convulsive debate that resulted in the passage of Proposal A in 1994 was entirely about taxpayer financing of public schools. This analysis brings in, at least partially, the forgotten sector: citizen financing of alternative schools, which include nonpublic schools and tuition-paid public schools. The UTTC will reduce the current disincentive to attend alternative schools; thus, the costs to an individual parent for his or her child to attend traditional public schools and alternative schools must be explicitly addressed.