By Father Richard A. Kieran, Archdiocesan Secretary of Education

Tuition tax credit legislation was introduced into the United States Senate by Senators Packwood, Moynihan, and others; and into the United States House of Representatives by Congressmen Frenzel, Burke, and others, in 1977.

As introduced, the legislation would provide families, regardless of income, a tax credit for one-half of the tuition up to a maximum of $500 for each dependent attending a school. The tax credit would apply on any grade level (elementary, secondary, college, or graduate), provided the school complies with civil rights legislation.

The real significance of the legislation is that it is a positive step to ensure freedom of choice in education for all Americans -- a freedom enshrined in the United States Constitution. The dangers of a unitary educational system are obvious. Pluralism in education is a sound American value.

Everyone stands to benefit from the existence of a quality alternative to public education. This quality alternative is offered by many nonpublic schools. However, these educational institutions are experiencing enormous financial stress because of the double burden placed on those who choose this form of education. Parents who choose nonpublic schools are also taxed for public education. The proposed legislation seeks some relief for these families. In doing so, it protects the right of all citizens to freedom of choice in education.

The legislation was debated in the House of Representatives on June 1, 1978. The House voted (209 to 134) to restore tuition tax credits for elementary and secondary schools, which had been dropped by the House Ways and Means Committee. The amended bill passed by a vote of 237 to 158. Of the Georgia delegation, only Bo Ginn and Edward Jenkins voted against the bill. In the House version, tuition tax credits for elementary and secondary education are limited to a maximum of $250 per student -- half the maximum for college and graduate school.

On August 15, the United States Senate, in its debate of the bill, eliminated elementary and secondary school tax credits by a vote of 56 to 41. Both Georgia senators voted in favor of this amendment. The Senate version of the bill, giving tax credits for higher education, passed only by a vote of 65 to 26. Senators Talmadge and Nunn voted in favor of providing tuition tax credits for higher education.

The Carter administration has been actively campaigning against tuition tax credits since the legislation was first introduced. Administration spokesmen have argued that the legislation would endanger public education. For example, Secretary Califano stated: "The $500 tuition tax credit under consideration by the Congress, if enacted into law, delivers a devastating blow to public school education in this country."

Locally, Dr. Benjamin Mays, Chairman of the Atlanta School Board, and Dr. Alonzo Crim, Superintendent of the Atlanta Public Schools, have joined in the chorus. The arguments given for this dire prediction have been refuted by the data brought forth in the various debates in the Congress. Tuition tax credits are not a threat to public education. Not one dollar less will be spent on public schools, and the credits are too small to encourage any sizeable shift of students from public to nonpublic schools. If public education is in the precarious condition suggested by Secretary Califano--and I do not believe it is, then the need to give relief to the nonpublic school parents is even more critical.

The Carter Administration has argued also that tuition tax credits would be unconstitutional. However, the proponents of the legislation believe that it is in accord with the Constitution and that it is needed to protect one of our basic freedoms. In any case, it is the responsibility of the Supreme Court to determine its constitutionality. Arguments against tuition tax credits on constitutional ground may reflect more prejudice than concern to uphold the Constitution.

The Carter administration also has expressed opposition to tuition tax credit legislation on the grounds that it would be inflationary. The counter-proposals from the White House to enlarge the existing program of Basic Educational Opportunity Grants would be equally inflationary, but would have the added disadvantage of bureaucratic boondoggle. The tax credit approach is free of administrative burdens. It is clean and clear-cut. It can be put into effect by a simple declaration on Form 1040.

It also has been argued that tuition tax credits will unjustly favor the rich. Studies done by various committees in Congress indicate that most of the benefit will go to families earning well under $20,000 per year. Since the tax credits will be refundable, they will provide a real financial boost to low-income families whose taxes are less than tuition payments. The proposed legislation is certainly not a bonanza for the rich.

The position of the Carter Administration is a flat contradiction of campaign promises to find relief for nonpublic schools: "I am firmly committed to finding constitutionally acceptable methods of providing aid to parents whose children attend parochial schools."

There are indications that the votes against tuition tax credits for elementary and secondary schools of Representatives Ginn and Jenkins and of Senators Talmadge and Nunn were influenced more by the attitude of the White House than by listening to their constituents or by considering the facts. A Harris Poll this year indicated that a majority of Americans (66 percent to 25 percent) support the idea of Congress passing a $250 tax credit for each child for whom a taxpayer is now paying tuition.

It is time for our men in Washington to put aside prejudice and political deals on this issue and enact this much needed tuition tax relief legislation which the majority of Americans want. They will have an opportunity to do so as the legislation goes before a House-Senate Conference Committee and as the final form of the bill is debated.