Arizona Corporate Tax Credit Scholarships

Green v. Garriott

On October 27, 2009, the Arizona Supreme Court refused to consider a legal challenge to Arizona’s Corporate Scholarship Tax Credit Program, thus ending school choice opponents’ most recent effort to block school choice in the Grand Canyon state.  The ACLU of Arizona and the Arizona School Boards Association filed the suit in an effort to end Arizona’s successful tuition tax credit programs that help low- and middle-income families attend the private school of their choice.  IJ successfully defended Arizona’s nearly identical individual tax credit program in a landmark victory before the Arizona Supreme Court in Kotterman v. Killian and is currently defending against a federal court challenge to the individual tax credit in Winn v. Garriott.  In Green, IJ represented the Arizona School Choice Trust, a scholarship tuition organization, and several parents to ensure that Arizona schoolchildren will continue to enjoy equal educational opportunity.

Essential Background


Backgrounder: Arizona Parents Defend School Choice From Education Establishment’s Third Legal Attack

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Latest Release: Arizona’s Corporate Tuition Tax Credit Is Constitutional (October 28, 2009)

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Legal Briefs and Decisions

Launch Release: Institute for Justice Vows to Defend Arizona’s Scholarship Tax Credits for Low-Income Students From Legal Attack (September 19, 2006)

March 12, 2009:  Arizona Court of Appeals upheld program

March 7, 2007: Maricopa County Superior Court upheld program

Case Timeline

Choice Opponents' Lawsuit Filed:


September 19, 2006

IJ Intervention Filed:


October 12, 2006

Court Filed:


Maricopa County Superior Court



March 12, 2009:  Arizona Court of Appeals upheld program



Arizona Supreme Court declined to review the Court of Appeals decision upholding the program.

Additional Releases

Maps, Charts and Facts

Release: Victory for School Choice: Arizona Court of Appeals Declares Corporate Tax Credit Scholarship Program Constitutional (March 12, 2009)

Arizona Individual and Corporate Tax Credits

Fiscal Analysis of Arizona’s Corporate Tax Credit Scholarship Program

Release: Appellate Court to Hear School Choice Case: Opponents Appeal Ruling Upholding Corporate Tax  Credit Scholarships (September 15, 2008)

Arizona Constitution Legal Review: School Choice Offers “Quality Education to All” Promised by Arizona Constitution

Release: Victory for School Choice! Arizona Court Dismisses Challenge to Corporate Tax Credit Program (March 7, 2007)




Release: Court to Hear Arguments on Corporate Tax Credit Program (March 1, 2007)

Release: Arizona Parents and Institute for Justice Ask Court to Dismiss Third Lawsuit Against School Choice (October 12, 2006)  


Op-eds, News Articles and Links


Article: IJ Secures Victory in Arizona School Choice Case, Liberty & Law (February 2010) 

Article: Despite Legal Setback, School Choice Secured for Arizona Special Needs Kids; Liberty & Law (June 2009)

Article: IJ Aggressively Defends School Choice in Arizona, Liberty & Law (December 2006)

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