The Government Accountability Office recently published a study, Private School Choice: Requirements for Students and Donors Participating in State Tax Credit Scholarship Programs. State tax credit scholarship (TCS) programs offer tax credits to individuals or businesses that donate to scholarship funds for students to attend private elementary and secondary schools. Through these credits, donors may reduce the amount they owe in state taxes by the full or a partial amount of their donation, depending on each program’s rules. The report examines (1) state TCS programs’ policies regarding student eligibility and scholarship awards, and (2) how donating to a TCS program could affect the amount of state and federal taxes owed by donors. As of January 2018, there were 22 TCS programs authorized across 18 states.