Financing Child Care in the United States - Ewing Marion Kauffman ...

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GENERATING PUBLIC REVENUE SALES AND EXCISE TAXES STRATEGIC CONSIDERATIONS • While use of revenues collected from the cigarette tax toward the Fund was time–limited, the program has continued to receive financial support from the legislature through the state’s general fund — a noteworthy victory for child care advocates and staff at the Fund. In the meantime, the Fund is operated pursuant to its former rules and regulations. • The School–Age Child Care Project Fund is an example of direct aid. Programs can benefit from the Fund while also receiving portable aid (subsidies). • Depending on the political climate, securing a dedicated revenue source such as the tobacco tax or pursuing a general fund strategy may be more advantageous. OTHER SITES WITH SIMILAR STRATEGIES California is the only other state to use revenues from a cigarette tax for child care. See page 23 for a description of that initiative. CONTACT Brenda Emerson, Program Consultant Bureau of Child Development Division of Family and Children 347 W. Lusher Avenue Elkart, IN 46517 Phone (219) 251 8666 Fax (219) 236 5400 E–mail BEmerson@fssa.state.in.us 27
STATE INCOME TAXES VOLUNTARY INCOME TAX CHECKOFF FOR CHILD CARE (COLORADO) DESCRIPTION The Voluntary Income Tax Checkoff for Child Care finances a fund that is used for quality enhancement in licensed child care programs, by creating a voluntary child care checkoff on Colorado state income tax returns. WHEN ESTABLISHED The proposal passed the state legislature in 1996, and funds began to be collected in the spring of 1997 for the 1996 tax year. Initially, the effort was approved for three years, and it has been renewed for an additional ten. ANNUAL AMOUNT In 1998–99, $237,000 was generated through the checkoff. SERVICES FUNDED Funds generated by the checkoff are used to support professional development activities and training for child care providers and teachers and to support program accreditation and other investments that have the potential to improve the quality of child care services on a systemic level. HOW FUNDS DISTRIBUTED The funds were initially managed by the Colorado Children’s Campaign and are now administered by the Colorado Office of Resource and Referral Agencies, Inc. A competitive application process and an independent selection committee were established to make decisions regarding the disbursement of funds to qualified applicants. POPULATION SERVED • Using a tax checkoff strategy to generate funds is often appealing because participation by a taxpayer is entirely voluntary. Additionally, making a contribution is very simple (the taxpayer simply places a check mark in the box), and many individuals have the opportunity to participate. • The participation rate in checkoff initiatives, however, tends to be low (around 1 percent). Checkoff programs do not produce a consistent or reliable source of funding. The greatest support for them is usually during the first years, followed by a quick drop in interest. • Even if it generates limited funds, a child care tax checkoff has the potential to bring greater visibility to the issue, thus serving an important public education function. • Without strong maintenance–of–effort language, funds from the voluntary checkoff could be used to supplant, rather than augment, current expenditures. OTHER SITES WITH SIMILAR STRATEGIES Colorado is currently the only state to use a checkoff for child care or early education. CONTACT Monica Clancy Colorado Office of Resource and Referral Agencies, Inc. 7853 East Arapahoe Court, Suite 3300 Englewood, CO 80112 Phone (303) 290 9088 Fax (303) 290 8005 E–mail mclancy@cora.org 1 Colorado distributes training funds through local Learning Clusters, which are composed of early childhood practitioners and parents who come together to identify their training needs and develop a plan to meet those needs. Child care and early education teachers and providers, community–based Learning Clusters, 1 resource and referral agencies, community colleges and institutions of higher learning are among the beneficiaries of the fund. STRATEGIC CONSIDERATIONS • Colorado’s Business Commission on Child Care Financing — which was created by Governor Roy Romer (D) in 1995 — made a series of recommendations aimed at improving the supply of high–quality, affordable child care. The tax checkoff proposal was one of the commission’s recommendations. 28
Page 1 and 2: FINANCING CHILD CARE IN THE UNITED
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Page 5 and 6: ABOUT THE GRANTEE PHILADELPHIA CITI
Page 7 and 8: :02 ALLOCATING PUBLIC REVENUES 54 O
Page 9 and 10: HOW TO USE THIS CATALOG This catalo
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Page 13 and 14: DIFFERENT EXPECTATIONS The expectat
Page 15 and 16: 03 LONG-TERM THINKING Successful st
Page 17: LEVERAGING Matching and leveraging
Page 20 and 21: TAXES Income taxes are the major so
Page 22 and 23: EMPLOYER INCOME TAXES Twenty-five s
Page 24 and 25: LOCAL PROPERTY TAXES CHILDREN’S S
Page 26 and 27: GENERATING PUBLIC REVENUE LOCAL PRO
Page 32 and 33: GENERATING PUBLIC REVENUE SALES AND
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Page 38 and 39: TAX CREDITS, DEDUCTIONS AND EXEMPTI
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Page 66 and 67: EDUCATION Education is a powerful r
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ALLOCATING PUBLIC REVENUES HEALTH P
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ALLOCATING PUBLIC REVENUES HEALTH H
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EDUCATION STATE INVESTMENTS IN PREK
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ALLOCATING PUBLIC REVENUES HIGHER E
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ALLOCATING PUBLIC REVENUES CRIME PR
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LOCAL GOVERNMENT BEACONS (NEW YORK,
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ALLOCATING PUBLIC REVENUES LOCAL GO
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EMPLOYERS Employers increasingly re
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EMPLOYERS AT&T FAMILY CARE DEVELOPM
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FINANCING CHILD CARE IN THE PRIVATE
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PHILANTHROPY ALLEGHENY COUNTY EARLY
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When businesses in the private sect
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PUBLIC-PRIVATE PARTNERSHIPS EMPLOYE
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PUBLIC-PRIVATE PARTNERSHIPS EMPLOYE
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PUBLIC-PRIVATE PARTNERSHIPS COMMUNI
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CAPITAL INVESTMENT PARTNERSHIPS CHI
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PUBLIC-PRIVATE PARTNERSHIPS CAPITAL
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LOOKING TO THE FUTURE TAX POLICY Th
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LOOKING TO THE FUTURE THE HOME MORT
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LOOKING TO THE FUTURE HIGHER EDUCAT
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APPENDIX 174
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WHAT YOU OWN Property taxes on real
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INDEX 178
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Child Care Scholarship Fund of the
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lotteries and gaming, 14 Neighborho
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Area, Kansas and Missouri), 133—1
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income tax provisions for child car
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