Is California Ready for Education Tax Credits?
 As the number of states offering tax credits as an inducement to investment in education continues to grow, California lawmakers may at long last be prepared to extend serious consideration to similar legislation. With a cumulative state operating surplus projected at $30 billion over the course of the next five years, the time may be right for members of the Legislature to contemplate modest tax relief measures for Californians who promote the common good by making personal investments in K-12 education. Two current bills may well have served as "conversation starters." The first, AB 943 (Nestande) proposed the provision of corporate tax credits for contributions to: A. contributions to Education Improvement Organizations that allocate funds to support innovative education programs in science, technology, engineering, mathematics and the arts in public and/or private schools; and/or,
B. contributions to Education Scholarship Organizations that allocate funds to enable children with special needs and/or children in foster care to attend private schools.
Two weeks ago, the bill received a full hearing before the Assembly Revenue and Taxation Committee. Such an occurrence is noteworthy in its own right, as most similar bills rarely see the light of day. Moreover, AB 943 elicited a 15-page committee analysis - the equivalent of a term paper as such documents go - and prompted testimony in opposition from the California Teachers Association, the American Civil Liberties Union, and Americans United for the Separation of Church and State. Supporters of the bill might actually be heartened by the nature of the opposition. For one, legislation viewed by opponents as standing no chance of developing "legs," seldom produces public opposition from powerful interest groups. For another, the hearing succeeded in surfacing the full range of principled arguments in opposition, information that can be of significant benefit to backers of the measure's proposals. Disdaining a vote, the committee assigned the bill to its "Suspense File," a procedural "destination" where fiscal bills often die in limbo. Again, supporters may find solace in the fact that the committee members preferred a course of action that would free them from casting "No" votes on the measure. Moreover, it appears that the author received multiple indications of interest in advancing elements of the bill - most likely in the form of new, or reworked bills - from other legislative offices. And Assemblymember Nestande, who offered a strong presentation of AB 943, appears interested in moving the process forward during his remaining time in the Legislature. (He's running for Congress.) SB 693 (Correa) fared somewhat better. In its most recent form the bill proposed a tax credit for out-of-pocket expenditures for classroom materials and supplies purchased by fulltime teachers during their first three years of employment (as teachers). The credit was to be capped at $250 for taxpayers filing individual returns, and $500 for eligible teachers who file jointly. On January 15, the bill was heard before the Senate Governance and Finance Committee, where it was opposed by the California Teachers Association (see "The Union Opposes a 'Teachers Choice' Bill," below). Nevertheless, the measure received a "do pass" recommendation from the Committee Chair, and proceeded to win passage out of the committee by a bipartisan 6-0 vote.
As was the case with AB 943, Senator Correa's bill was relegated to the Senate Appropriations Committee Suspense File on January 21. The committee would meet one more time, on January 23, to take up two-year bills that - according to the Legislature's joint rules - must have been reported to the floor no later than January 24, 2014, to remain viable. On the basis of discussions with various committee members' staff on the day preceding the committee meeting, SB 693 appeared to have the necessary votes to escape the Suspense File and be reported to the floor of the Senate. When the committee met the following day, however, the bill was not taken up. Exercising the prerogative of the Chair, Senator Kevin de Léon opted to hold the bill under submission, effectively nullifying the measure without a vote. While state lawmakers are not yet ready to enact education tax credit legislation, a new conversation has been initiated in Sacramento. Look for the proposals contained in AB 943 and SB 693 to resurface in the form of "spot bills" (i.e. placeholder bills) to be taken up during the remainder of the current session. And be prepared to join the discussion, yourself, by periodically checking CAPSO's Legislative Action Center for information about new, related legislation.
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Ted Olson Takes on the Teachers Unions
 Whatever you may think of Ted Olson, you must acknowledge that the man is a formidable lawyer. It was Mr. Olson who represented George W. Bush in Bush v. Gore, the U.S. Supreme Court case that sealed Mr. Bush's 2000 election to the presidency. (President Bush subsequently nominated Mr. Olson to become the nation's Solicitor General, a position he held from 2001 to 2004.) Most recently, Mr. Olson teamed up with David Boies, the lead opposing counsel in Bush v. Gore, to bring suit against California's Proposition 8, the state constitutional amendment barring same-sex marriage. And once again, he prevailed. As an attorney at Gibson, Dunn & Crutcher, Mr. Olson had already argued a dozen cases before the U.S. Supreme Court prior to his appointment as Solicitor General. If you should find yourself involved in a legal dispute, you probably don't want to see Ted Olson seated on the other side of the bar. But that's precisely the unenviable position in which California's teachers unions currently find themselves. In May, 2012, Mr. Olson and his associates filed a complaint for declaratory and injunctive relief in which the State of California, Governor Jerry Brown, State Superintendent of Public Instruction Tom Torlakson, the State Board of Education, the Los Angeles Unified School District, and the Alum Rock (San Jose) Union School District were named as defendants. (The Oakland Unified School District was added to the list of defendants three months later.) The complaint, filed on behalf of a group of students, alleged that various provisions of the California Education Code effectively deprived plaintiffs of the constitutional guarantee of "substantially equal opportunities for learning." A copy of the Vergara v. California complaint can be accessed, here. In a nutshell, the plaintiffs argued that exposure to good teachers is critical to favorable learning outcomes, and that existing laws make it more likely that children in need of the best teachers will be exposed to a disproportionately higher share of ineffective instructors. Among the current laws targeted by the suit are the granting of tenure, or "permanent employment," within a two-year period, procedural requirements that make it exceedingly difficult to terminate teachers on the basis of performance, and the "last-in, first-out" policy governing teacher layoffs. Opposition quickly followed. The state defendants and the Alum Rock Union School District filed separate demurrers, asking the Superior Court to dismiss the case. After the Court ruled in favor of permitting the case to proceed, defendants contested the ruling, which was subsequently upheld by the State Court of Appeals. Nearly a year ago, the Superior Court set the trial date in Vergara v. California for January 27, 2014. Up to this point, the teachers unions were not directly involved in the proceedings. That would change in early May, 2013, when a Superior Court judge granted the California Teachers Association and the California Federation of Teachers permission to intervene as defendants. A press release issued by Students Matter, an advocacy group supporting the plaintiffs, welcomed the involvement of the unions: "We welcome the CTA and CFT's participation in this lawsuit. We are dedicated to a timely and transparent process that brings all stakeholders to the table to have an honest discussion about how these laws are affecting California's public school students."
With the teachers unions now engaged, plaintiffs proceeded to two of the school districts as defendants. Defendants then filed a motion for summary judgment in which it was claimed that AB 375, a bill authored by Assembly Education Committee Chairperson Joan Buchanan, contained teacher dismissal provisions that would render Vergara v. California moot. The bill was subsequently passed by the Legislature, but vetoed by Governor Brown, and in December, 2013, the Court denied defendants' motions for summary judgment, again permitting the case to move forward to trial. Last month, the defendants made a final attempt to avoid trial by filing petitions seeking relief from denial of summary judgment. When, on January 14, a state Court of Appeals rejected the petitions, it became something of a certainty that Vergara v. California would proceed to trial on January 27. Indeed, it has, and the trial is expected to take at least 20 days with a parade of high profile witnesses being called to testify, including State Superintendent of Public Instruction Tom Torlakson, State Board of Education President Dr. Michael Kirst, Los Angeles Unified School District Superintendent Dr. John Deasy, Stanford professors Linda Darling-Hammond and Eric Hanushek, and others. The stakes for the unions are high, as Vergara v. California strikes at the heart of their purpose: affording job security to members. Here, the unions have been more than merely effective. According to the StudentsMatter website, over the course of the past decade fewer than two teachers per-year have been terminated for unsatisfactory performance. Considering that the state employs more than 280,000 certificated teachers, one wonders whether the unions might not be hoisting themselves on their own petard. Either there is no such thing as an incompetent public school teacher, or current laws makes their dismissal next-to-impossible, as critics claim. Nevertheless, the plaintiffs have a high bar to surmount. EdSource's John Fensterwald, who provides an excellent comprehensive overview of the case, here, describes the challenge, succinctly: "Students Matter must make the case that the laws - and not a sloppy administration of them - create huge burdens preventing districts from weeding out ineffective teachers, and that there is a strong connection between the poor quality of teachers and 'a grossly substandard education' that vulnerable children are getting."
To get a taste of the sort of push-back emanating from the unions and their supporters, a commentary authored by California Federation of Teachers' Early Childhood/K-12 Council President Gary Ravani, and published by EdSource is representative. In, " Declaring war on teachers' rights won't improve children's access to a sound education," Mr. Ravani argues: "The litigators for Vergara miss a fundamental truth about what matters in the classroom: You do not enhance children's access to a sound education by declaring war on their teachers' rights. Clearly, a group of wealthy, self-appointed education reformers is using a high-priced corporate law firm to hide behind a number of child 'plaintiffs' to carry out an agenda of undermining the public schools. Less clear is if what really matters to students really matters to Students Matter."
If you'd like to see and hear Ted Olson present the issues, this video will be of interest. It's a keynote address he delivered at the National Summit on Education Reform, held in Boston last October, followed by a Q & A session moderated by former U.S. Secretary of State Dr. Condoleeza Rice. Mr. Olsen, who received his own formative education in California's public schools, is clearly passionate about his involvement in the case. He doesn't mince words when declaring: "we can't do anything about it through the Legislature in California because it is controlled by the people who have a vested interest in keeping the system as it is. It will not change legislatively, so we have decided...to do something about it in court." Mr. Olsen's latest day in court is now at hand. The nation will be watching, and so will we.
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Workshop Reminder: Carolyn Coil in San Diego
The California Private School Advisory Committee, K-12 oversees the provision of multi-day professional development workshops for private school educators. These high-quality-at-low-cost programs are funded in part by Title II, Part A of the federal Elementary and Secondary Education Act, and are provided in cooperation with the California Department of Education.
Assessing Student Progress in the Standards-Based Classroom A two-day workshop for private school teachers administrators, and curriculum directors of grades K-12 Presenter: Carolyn Coil, Ed.D. Dates: February 19 & 20, 2014 Times: 8:30 a.m. to 3:00 p.m., each day Location: San Diego Academy 2800 E. 4th St. National City (San Diego Area), 91950 Registration Fee: $50.00 per person if postmarked or faxed on or before February 5, 2014. Otherwise, $65.00 per person. Fee covers all three days of the program and includes materials, continental breakfast, and lunch. Click here for additional information and a registration form. About the Workshop: This program consists of a two-day face-to-face workshop with Carolyn Coil PLUS three webcasts that can be used for follow-up and share workshop insights with others in your school. Participants will learn about various types of assessments and the purposes of each. You will see practical ways to design units and assessments using the Common Core State Standards in conjunction with a variety of differentiation strategies. BONUS - Webcast follow-up sessions! In addition to the two-day face-to-face session, Carolyn will also be presenting three 20-minute video segments that can serve as a follow-up for session attendees and a discussion starter for those colleagues who were unable to attend the program. The three video segments will encourage and support implementation of ideas presented during the face-to-face sessions. (A webcast link will be emailed to attendees 2 weeks after the workshop. Attendees will be encouraged to take a "Train the Trainer" role and lead the follow up discussions with their colleagues.) About the Presenter: Carolyn Coil, Ed. D., is an internationally known presenter and educator. An enthusiastic, motivating, and energetic speaker, she has worked in the field of education for over 30 years. She has a master's degree in gifted and special education and a doctorate in educational leadership. Carolyn presents workshops for teachers and administrators on a wide variety of topics, including Assessment Strategies, Gifted Education, Differentiation, Common Core State Standards, Motivating Underachievers, and Developing Critical and Creative Thinking. She has taught at all grade levels and has been an Adjunct Professor at several universities. Carolyn has presented at international, national, state, and local conferences and has presented workshops throughout the United States and in many countries throughout the world. She does many types of teacher training in individual schools, with small groups of teachers and with larger organizations. She is the author of a number of best-selling educational books published by Pieces of Learning and Mini-pieces of Learning. She also presents online courses for Knowledge Delivery Systems.
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Quick Takes
 The ABCs of School Choice: 2014 Edition
The Friedman Foundation for Educational Choice has released this year's edition of The ABCs of School Choice. The compendium, which can be downloaded in its entirety, here, includes a primer on school choice arrangements, descriptions of existing school choice programs on a state-by-state basis, and rankings of programs on the basis of inclusiveness and purchasing power. A print edition of the volume may be requested, here. School choice arrangements include vouchers, education savings accounts, tax credit scholarships, and individual tax credits/deductions. According to the document's contents, 48 current school choice programs operate in 23 states and the District of Columbia. While the graphic is somewhat cluttered, a glimpse at the volume's one-page listing of rankings suggests that inclusiveness and purchasing power are inversely related. That is to say, the greater the number of people permitted to receive the benefit provided by a particular school choice program, the smaller the monetary value of the benefit, and the greater the dollar value, the lesser the number of beneficiaries. New Federal School Choice Legislation Introduced
Senator Lamar Alexander (R. - Tennessee) has introduced a bill that would effectively condense virtually all federally funded programs authorized under the Elementary and Secondary Education Act (ESEA) into what would amount to block grants to states. The bill's provisions would permit states to allocate federal dollars directly to low-income parents, who would be allowed to use the funds to pay private school tuition, enroll children in a public school outside their home area, pay for tutoring, purchase home school supplies, or use the funds, estimated to average $2,100 per family, for other related purposes. States opting to participate in the new arrangement would receive a degree of relief from ESEA's current provisions. They would continue to be subject to the federal education law's testing and reporting requirements, but would no longer be subject to punitive measures. Education Week's Politics K-12 blog reports the development, here. Passage and signature of Senator Alexander's bill are a long shot, and if his bill was to become law it's highly unlikely that California would opt to exercise the parental allocation provision. Participation could put an end to Title I and Title II, Part A (Improving Teacher Quality) programs, as they currently operate, and place federal assurances of private school equity in a state of limbo. So, while the new legislation contains a very promising element, it doesn't come free of risk. Way to go, BJE!
BJE - Builders of Jewish Education has just launched an attractive new website geared for teens seeking service-learning and volunteering opportunities. The online resource, dubbed BJE Impact, is described as "a resource for teens who want to make a meaningful impact in their community, for educators who want to deepen community service into powerful learning experiences, and for organizations looking to cultivate passionate teen volunteers." The website seeks to match young volunteers with qualified organizations seeking assistance in a diverse array of areas that include animal care/rights, arts and culture, disaster relief, education, elder care, environment, homelessness, literacy, special needs, substance abuse, violence prevention, and a number more. One of the site's many nice touches consists of a scalable map showing the location of specific service-learning opportunities. Another noteworthy feature is the site's "Share and Reflect" page, where teens are invited to express their personal service-learning reflections and learn from the experience of others. Though still in the beta-testing stage, BJE Impact not only looks good, it does good! The NEA Grades Congress
Each year, the National Education Association assigns letter grades to members of Congress on the basis of the teachers union's estimation of their voting record. The ratings aren't limited to legislators' votes on K-12 education issues, and take into account lawmakers' positions on such matters as immigration, taxation, and workplace- related legislation. You can check out the grades given to California members of the U.S. House of Representatives, here. (California Senators Barbara Boxer and Dianne Feinstein both received a grade of "A.") There's not much middle ground as far as the grades go. Of the Golden State's 53-member Congressional delegation, 38 U.S. Representatives received a grade of "A," 2 were given a "C," one received a "D," and 12 were outright flunked. In case you're wondering, the group consists of 38 Democrats and 15 Republicans...and no member of the GOP received a higher-than-average grade. Education Week's Politics K-12 blog reports the story, here.
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The Union Opposes a "Teachers Choice" Bill
 Novelist David Feldman makes a living writing books with titles such as When Do Fish Sleep?, Do Penguins Have Knees?, What Are Hyenas Laughing At, Anyway?, and How Do Astronauts Scratch an Itch? Such questions address what Mr. Feldman calls "imponderables," or mysteries of everyday life. Should Mr. Feldman be searching for new material, here's another "imponderable": Why does the teachers union oppose a bill that helps teachers? That's exactly what the California Teachers Association did in objecting to SB 693, a bill authored by veteran lawmaker Lou Correa, a Democrat State Senator from Santa Ana. Cognizant that teachers routinely spend money out-of-pocket for classroom supplies and materials that aren't furnished by schools, and wishing to support fulltime teachers during the course of their first three years on the job, Senator Correa introduced legislation that would offer a combination of encouragement and tax relief. His bill proposed a state income tax credit of up to $250 for qualifying teachers filing as individuals, or $500 for eligible married teachers filing jointly. The credit could be taken in addition to a similar federal deduction. Because the tax credit proposed by SB 693 would become available to public and private school teachers, alike, CAPSO supported the bill, and I had an opportunity to testify on its behalf at a recent meeting of the Senate Governance and Finance Committee. During my remarks, I asked the committee members to imagine that I was a young public school teacher who was holding a dollar in my hand. I then told them that, as lawmakers, they had an option. They could take the dollar out of my hand and direct it to the State Treasury from where some portion of it might, or might not find its way to my classroom. If a portion of my dollar did end up finding its way to my classroom, it might, or might not be spent in a manner deemed by me to be most desirable. The other option was to pass SB 693, which would have placed the choice in my hands. That is to say, the lawmakers could have left the dollar in teachers' hands and permitted them to decide whether to send it to the State Treasury, or not. Of course, if they should decide to hold on to the dollar, they must spend every cent of it on the purchase of materials and supplies for their classrooms. That was the deal. And that being the case, what SB 693 was really about was trust. Could teachers be trusted to spend a small amount of money in a manner that is at least as responsible and beneficial as would be the case were the same dollars to be spent by the state? Apparently, the state's largest teachers union, the California Teachers Association thought not. It killed the bill. And although the union was brazen enough to offer public testimony in opposition when the bill was heard by its policy committee, the assault that led to its demise was not conducted in the light of day, but through behind the scenes maneuvering that pressured Senate Appropriations Committee Chairperson Kevin de Léon into withholding the bill from a vote, thereby causing its failure to meet a deadline for advancement. This, after the measure had been passed by the Senate Governance and Finance Committee, before which the union offered testimony, by a bipartisan vote of 6-0. Clearly, the bill was held by Senator de Léon because it had enough votes to win passage to the Senate floor. Why did the union oppose a bill that would benefit its members? Incredibly, one of its lobbyists testified that union members would prefer to see the dollars in question accrue to Proposition 28 funding. In other words, the union spokesperson claimed that teachers would rather send the dollars held in their hands to the State Treasury than spend the money, themselves, on the purchase of materials and supplies for their own classrooms. If that doesn't raise your eyebrows, consider this: for every dollar of tax revenue received by the state, Proposition 98 requires a certain percentage to be spent on K-14 education. While that percentage changes in accordance with a set of complicated formulas, it can never approach anywhere near 100 percent. Moreover, of the amount guaranteed by Proposition 98, only some portion will make its way to classrooms. By comparison, 100 percent of the foregone tax revenue attributable to SB 693 would have made its way to a classroom. (Even if one were to exclude credits exercised by private school teachers, SB 693 would have produced a net increase of dollars finding their way to the state's public school classrooms.) The CTA's opposition becomes even more questionable when one considers the total amount of money in question. The Franchise Tax Board estimated that SB 693 would produce a maximum loss of revenue of $28 million, over a five-year period. That may sound like a lot of money, but it doesn't even constitute a rounding error in the amount of surplus revenue the state is projected to receive over the same five-year time span. Of the more than $30 billion in excess operating revenue estimated by the state's Legislative Analyst's Office, $28 million represents less than one-tenth-of-a-cent on the dollar. Apparently, the union saw SB 693 as a step, however modest, toward a slippery slope. Never mind the fact that California already awards tax credits that dwarf the amount proposed by Senator Correa's bill, and that additional credits, far in excess of those proposed by Senator Correa, are under contemplation. This past October, Governor Brown signed a $200 million extension of a film and television production tax credit intended to induce production companies to film in the Golden State. And, according to this Variety article, guess who plans to introduce new entertainment industry tax credit legislation? None other than Senator de Léon! But wait, there's more! Senator de Léon is currently authoring a bill proposing tax credits for contributions to a College Access Fund, with a proposed ceiling of $500 million in aggregate credits. Per year! Which comes to nearly 90 times the money entailed by SB 693. Shockingly, Senator de Léon saw fit to allow his own bill to come up for a vote (and it wond passage out of the Senate Appropriations Committee).
I encourage Senator Correa to rework and reintroduce his bill so that it can be considered on the coat tails of the aforementioned tax credit bills. Between now and then, CAPSO will surely prevail upon Senator de Léon to explain why SB 693 wasn't deserving of a vote. Stay tuned!
Ron Reynolds
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