@iacisrmma
As long as the publicly owned colleges and universities can’t accommodate all qualified students seeking admission, I have no problem with this credit being applied to private universities.
As an example, youngest CTL daughter did a BSRN before planning to go to Law School. In the State of CT there are only 4 public universities that offer the degree and they admit only 40 students each per year. There are 5 private universities in CT that also offer the degree, admitting about 400 students per year. It is in the public interest to have Registered Nurses to meet health needs, so I have no problem with the tax credit.
BTW, the CTL family does not avail themselves of this credit, so I am not biased in my opinion.