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of by (in alphabetical order) John Garrett Clawson, Cassie Davis, Reynaldo De La Garza, Katie Floyd , Sarah Pollock

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While no fiscal note was prepared for SB 1178 in the 2015 state Texas legislative session, the budget implications in other states with ESA programs can, to some extent, be used as proxies. To date, just two ESA programs - Arizona and Nevada - permit students without disabilities or an IEP to participate. These programs are much larger than other state programs and best resemble the proposed Texas program.

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The Heritage Foundation, a conservative think-tank, has been a proponent of ESAs with the specific understanding that they provide a work-around to a given state 's " Blaine AmendmentAmendments. " They noted in a recent report titled "Education Savings Accounts: Advancing Choice in States with Blaine Amendments" that:

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ESAs are a new reform, and little direct evaluation of their effects currently exists. Indirect evidence, however, can be gleaned from evaluations of voucher programs. While ESAs often have fewer restrictions on eligible expenditures than do voucher programs (which are typically limited exclusively to tuition), early evidence from Arizona's Empowerment Scholarship Program has found that two-thirds of ESA disbursements are being spent on tuition. In a universal ESA program like the one proposed in Texas, it seems likely that an even larger share of Texas ESA funds would be spent on tuition, so that the effects of ESAs would be similar to those of tuition-only vouchers.

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“School Choice in America,” EdChoice, last modified Oct. 28, 2016, http://www.edchoice.org/school-choice/school-choice-in-america.

S.B. 1178, Texas 84th Cong. (2015).

S.B. 2695, Mississippi 114th Cong. (2015).

S.B. 302, Nevada 302nd Cong. (2015).

S.B. 431, Tennessee 431st Cong. (2015).

S.N. 850, Florida 116th Cong. (2014).