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Because the federal courts have not diligently protected people 's rights under the takings clause , the Republicans ' Contract With America seeks to restore these rights to citizens through legislative action . And , yes , there are plenty of flavored schnapps — those wicked German shooters that will end your evening in the beer garden with a Teutonic bang . At this point , any new federal government spending on higher education should be limited to a modest expansion of the Pell grant program ; it should not include new tax credits or more loan programs . The same issue is before state supreme courts in Ohio , Vermont , Arizona and Maine . Different children have different needs and learning styles , and our one-size-fits-all public education system cannot meet all these needs . For example , government could offer tax incentives or credits to landowners who create habitat for endangered species on their land . Allows contributions to the ESA to be made until the student is 18 years old , and distributed for the student 's expenses up to age 30 ( with an exception for special needs students , for whom there is no age limit on contributions or distributions ) . Inspired largely by the success of Arizona 's Tuition Tax Credit Program , a number of states are establishing tax credits to support scholarships that families may use to send their children to both public and private schools . In response to the spate of takings claims being filed in federal courts in the early 1980s , President Reagan issued Executive Order 12630 . The tax code has always allowed various deductions and credits for investment in physical capital . First , vouchers give parents more opportunity to find a school that meets their child 's educational needs . With public support and evidence of success for school choice mounting by the day , the last resort for opponents is the courts . A similar measure proposed by Sen. Defines qualified expenses for which the funds can be used to include tuition , fees , tutoring , special needs services , books , supplies , computer equipment ( included related software and services ) and other equipment , transportation and supplementary expenses . The banana pudding fills a goblet and has nice chunks of bananas and whole vanilla wafers . Total tax credits authorized for both the scholarship and educational improvement programs credits are limited annually to $ 30 million - $ 20 million for the scholarship program and $ 10 million for educational improvement . On June 19 , 2006 , in a narrow 5-4 decision , the Supreme Court further clouded the issue , leaving lower courts to set limits on a case-by-case basis .