The tax credit applies to all items that qualify for the deduction except tuition. Minnesota also was the first state to permit high school students to enroll in college for dual credit. This program, which began in 1985, allows high school juniors and seniors to take courses at local colleges for both high school and higher education credit. A share of the money allocated for their high school course work follows them to college. In 1988, Minnesota was the first state to enact statewide open enrollment for all students.
All districts are open to any student in the state as long as space is available.
A High School Graduation Incentives Program allows these students to attend either a public school or one of several private schools operating under contract with the school districts. Because state revenues follow students, families can select schools designed to deal with their children's specific problems. In 1991, Minnesota broke new ground by passing the nation's first charter school law, the Charter Schools Act, which permits teachers to create and operate new public schools. Supporters of school choice in Minnesota see this type of institution as one that bridges the gap between public and private schools. Charter schools also now may lease classroom space from religious organizations.