TROY – Governor Pataki and the Senate majority leader, Joseph Bruno, yesterday sought broader appeal for a proposed school tax credit. They said parents in underperforming districts could use it for preparatory courses for the SAT and for gifted programs, as well as for tutoring and private school tuition.

“Parents know best what the educational needs of their child is,” Mr. Pataki told 50 children sitting attentively cross-legged on the worn gym floor of P.S. 12 in South Troy. “Virtually every study says, when you empower a parent, get them more involved in their child’s education … that that parent will be more attuned in what that child is learning and the child will get a better education.”

Mr. Pataki stressed that the $500 credit from families earning no more than $75,000 a year could also reimburse families for the cost of gifted and talented programs in writing, music, the arts, math, and science or for summer school. The credit would be available to parents in school districts that underperform academically, including all of New York City. Mr. Pataki said wealthier families often pay for SAT prep courses, but poorer families can’t.

“What we’re talking about really is creating some competition in the educational programs, accountability, and bottom line getting results,” Mr. Bruno said.

Mr. Pataki’s proposal, made in his budget message two weeks ago, has drawn criticism as a thinly veiled school voucher program that would use public money for private schools. The proposal was billed by Mr. Pataki as a reimbursement for tutoring, particularly in math and science, after-school programs and private and parochial school tuition. New York public school advocates, including teachers unions, say the tax credits will largely go to the people who already have their children in private schools.

Mr. Pataki disputes that. He noted that he and the Legislature have increased state school aid by 70% since 1995, when he took office, to $15.64 billion.

A spokesman for the state Schools Board Association, David Ernst, said including SAT prep courses in the tax credit would widen its appeal, but it would probably still play better in Iowa than New York. That statement was a reference to Mr. Pataki’s exploration of a 2008 presidential campaign, and Iowa is a key early state.

The Legislature is now evaluating Mr. Pataki’s proposal estimated to cost the state $400 million. It will be part of negotiations for the state budget due April 1.

Meanwhile, the New York State Catholic Conference, Jewish, and other private school groups, and a new coalition called Teach NYS are continuing to try to pressure the Legislature for a tax credit. In October, Catholic parishioners started a campaign from the pews to send postcards to lawmakers. The $3,000 tax credit they seek would be used against a family’s cost for books and other classroom supplies or to compensate for tuition at Catholic, Jewish, Lutheran, or other private schools, religious and nonreligious.

“The governor’s proposal is a great start, but we’d like to see it expanded to all school districts,” Dennis Poust of the Catholic Conference said.

He said about 150,000 postcards so far have been prepared for lawmakers. They will be presented at a February 14 rally in Albany. Cardinal Edward Egan is expected to attend.

“Even though the governor’s proposal isn’t everything we wanted, it’s the first time a governor ever made a proposal like this,” Mr. Poust said. He noted that it also is sponsored by Assemblyman Vito Lopez of Brooklyn, a member of the Assembly’s Democratic majority.

“Now it can’t be ignored and the Legislature needs to negotiate it,” Mr. Poust said.