In an attempt to discover how regional differences result in variations in the benefit patterns of federal programs, this booklet examines how education tax credits would be distributed across states. Using a simulation model, alternative tax credit structures are examined and their regional distribution is compared to the current distribution of federal aid for elementary and secondary schools. What is shown is that some regions would benefit to a far greater extent than others, that private schools could possibly receive more federal support on a per pupil basis than public schools, and that the structure of the credit affects the level and distribution of benefits. (Author/JM)