Congressional Digest

Supreme Court Debates March 2011 No. 3 Vol. 14
Lower Court Holding

Church vs. State

Tax Credits for Religious Education

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Lower Court Holding

Decision of the Ninth Circuit U.S. Court of Appeals

Arizona law grants income tax credits restricted to taxpayers who make contributions to nonprofit organizations that award private school scholarships to children. Plaintiffs, certain Arizona taxpayers, allege that some of the organizations funded under this program restrict the availability of their scholarships to religious schools, and that the program in effect deprives parents, the program’s aid recipients, of a genuine choice between selecting scholarships to private secular schools or religious ones. We conclude that the Plaintiffs’ complaint, which at this stage of the litigation we must view in the light most favorable to the Plaintiffs, sufficiently alleges that Arizona’s tax-credit…

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