The Maryland Nonpublic Textbook/Technology Loan Program serves 87,491 at 334 nonpublic schools throughout the state. It provides a per-pupil allocation to provide nonreligious textbooks and computer hardware and software to students attending nonpublic schools in Maryland where tuition is at or below the average public-school per-pupil cost ($10,800 in 2005-06). Students attending schools that serve a high population of lower-income families receive a guaranteed $90 per-pupil allocation; students in other schools may receive up to $60 per pupil, depending on the remaining amount of funds.

Program funding, originally budgeted at $6 million in FY 2001, was reduced in past years to $3 million, while participation has increased by more than 10,000 students since the program began. The reductions have meant that per-pupil allocations at most schools have decreased from $60 per student to less than $22. Funding has been partially restored for the program for the past two years (FY’07 and ’08) to $4 million, which will return per-pupil allocations at the majority of schools to approximately $30.

The Quality Teacher Incentive Tax Credit provides a state income-tax credit of up to $1,500 to certified public school teachers to offset the cost of coursework needed to maintain or advance their certification. Extending the credit to nonpublic school teachers recognizes the public service they provide the state, as well as the financial sacrifices they make when they forgo the higher salaries and other financial incentives available to public-school teachers. Budget analysts estimate that the cost of the legislation would be at most $1 million, depending on how many certified nonpublic school teachers actually claimed the credit.

Modeled on Pennsylvania’s highly successful Educational Improvement Tax Credit, the BOAST Maryland Tax Credit (Building Opportunities for All Students and Teachers) would provide a 75% state tax credit (rather than a charitable deduction) for corporate and small business donations to 501(c)(3) organizations that support Maryland’s K-12 high-quality, affordable, and diverse educational options for all families, creating an educational community that makes Maryland an attractive place to live and do business – one we can truly “BOAST” about.

A question and answer document about BOAST is available here.

Learn more here about BOAST's benefits to nonpublic school families.

Lear more here about how BOAST works.

The BOAST Maryland tax credit is structured to:

* Provide state tax credits to businesses that donate to Educational Scholarship Organizations for students attending private schools that charge tuition equal to or less than the state average per-pupil cost. The total amount of credits awarded would be capped at a statewide level (TBD).

*Provide tax credits to businesses that donate to Innovative Educational Grant Organizations that support innovative programs for public school students. The total amount of credits awarded would be capped at a statewide level (TBD).

*Allow Educational Scholarship Organizations and Innovative Educational Grant Organizations to allocate up to 25 percent of their proceeds for grants to K-12 public and nonpublic teachers to assist them in becoming highly qualified