The Goldwater Institute asks a sensible question: Arizona gives parents a tax credit for putting money for college. Why not give them a similar tax credit for pre-college expenses?

According to a press release,

Arizona law currently allows a tax deduction of $750 for contributions to a 529 college savings plan, and $1,500 for joint returns. The Goldwater Institute proposes that similar tax relief be provided for families who set aside money for K-12 educational expenses, such as tutors, private school tuition, services for special needs, and educational technology (computers, Internet access). The vehicle for such savings would be a Coverdell Educational Savings Account (ESAs), which were created by federal law in 2001.

Click through to read the study that lays out how it would work.