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Donations to the Alabama Opportunity Scholarship Fund (AOSF) qualify as tax credits rather than tax deductions. Why would the State of Alabama qualify AOSF donations

Donations to the Alabama Opportunity Scholarship Fund (AOSF) qualify as tax credits rather than tax deductions. Why would the State of Alabama qualify AOSF donations as tax credits rather than tax deductions? Is this tax credit progressive or regressive? Why?

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