An appellate court found that Michigan's popular prepaid college tuition program is not subject to federal income taxes, reversing an earlier decision. The program, considered a model for other states, was suspended in 1991 due to fund depletion from tax payments. The Internal Revenue Service is considering an appeal. (MSE)

The Internal Revenue Service (IRS) will not ask the Supreme Court to review a lower court's decision to exempt the Michigan Education Trust from federal income taxes. The state college tuition prepayment plan was discontinued in 1991 due to legal challenges but promised to honor its commitments to 55,000 participants. The program may now be…

Does a "school choice" program, under which state funds are disbursed on a neutral basis to parents in the form of a voucher to defray the cost of sending their children to a school of their choice, run afoul of the Establishment Clause of the First Amendment to the United States Constitution, or of the New Hampshire Constitution? No. A…

This special issue addresses many of the more salient aspects of municipal finance. Colin Blaydon and Steven Gilford survey a number of social and economic issues that lie at the heart of any attempt to deal meaningfully with the current urban crisis. Donna Shalala and Carol Bellamy focus on the state's attempts to meet the financial emergency…

This manual covers laws and regulations, responsibilities, policies, equipment, communication, and guidelines for transporting Iowa public school students with specific disabilities. The first section summarizes requirements of federal and state law, followed by a section on responsibilities of such entities as the Department of Education, the…