This paper explains the 1979 tuition tax credit bill, Senate Bill 1095, and compares it with the Family Choice Education Initiative introduced in California. The author contends that advocates of tuition tax credit legislation (TTCL) believe in "social triage." By this, he means that students can be divided into three groups: those for whom middle or upper class status is assured, those for whom it is uncertain, and those for whom it is virtually impossible. The author explains that advocates of TTCL believe that since resources spent on the third group are largely wasted, it makes more sense to help those in the second group for whom success is possible. He concludes that TTCL will help lower middle class rather than very poor families because a tax credit is payable only to those paying income tax (making more that $7,000) and because the credit cannot exceed 50 percent of tuition. Because the Family Choice Initiative is payable regardless of income and because the amount of scholarship is equal to approximate tuition cost, the author considers that this plan better provides choice for all than does TTCL. The paper adds, however, that the best equalization program would instead improve economic opportunities for young people in cities and foster competence and confidence of teachers. (Author/JM)