The Case for Tax Credits.

Presents comments of the author on the article "Aid to Parochial Schools," written by Adam Walinsky. Features of the proposal of U.S. President Richard Nixon and Senator George McGovern to aid parochial schools; Modifications in the proposal made by House Representative Wilbur Mills' Ways and Means Committee; Proposal to provide parents within certain tax brackets with an income tax credit for half of the tuition paid to any private elementary or secondary school up to a maximum of $200 per child; Role of the proposal in hiking tuition fees; Constitutional uncertainty of the proposal; Need of providing substantial financial assistance to the schools; Statement of Walinsky that there is no functional difference between giving a parent a tax credit for the tuition he pays, and a direct payment by the federal government for tuition to the school; Objection of Walinsky to the proposal that it gives a great tax break to the parents of private school children; Argument of Walinsky that the tax credit proposal will encourage the creation of new private schools to avoid desegregation orders in states; Assumption of Walinsky that the bill would not get passed in Congress; Reply of Walinsky that tax credit is in effect "illusory," since the parents who receive it will be passing the money on to the parochial schools.