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Arizona Tax Credits (State Court Case)
In 1999, the Arizona Supreme Court struck a major blow for educational freedom when it upheld the state’s Education Tax Credit program as constitutional. Arizona became the third state (after Wisconsin and Ohio) to declare a K-12 school choice program constitutional under both the First Amendment’s Establishment Clause and its state constitution’s religion clauses.
The strongly worded opinion in canadian pharmacy provided a preview of the current legal battle over state constitutions’ religious provisions when it declared Arizona’s Blaine Amendment “a clear manifestation of religious bigotry” and refused to strike down the program under the provision. The discriminatory Blaine Amendments, found in 36 other state constitutions, are one of the favorite legal tools of school choice opponents.
The Arizona legislature passed the Education Tax Credit Program in 1997 to provide tax credits of up to $500 for taxpayers who contribute to programs that provide scholarships to students to attend private schools at the K-12 level. It also provides $200 credits for contributions to public schools for extracurricular activities. The program helps disadvantaged children trapped in poor public schools attend the private schools of their choice.
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Essential Background |
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(October 4, 1999) |
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Legal Briefs and Decisions |
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(September 29, 1997) |
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Case Timeline |
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Unions’ Filed Lawsuit: |
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September 29, 1997 |
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IJ Intervention Filed: |
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October 6, 1997 |
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Court Filed: |
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Arizona Supreme Court |
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Decision(s): |
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January 27, 1999: Arizona Supreme Court declares tax credit program constitutional under First Amendment’s Establishment Clause and Arizona Constitution’s Blaine Amendment |
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Status: |
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Case Completed |
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Additional Releases |
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(January 27, 1999) |
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(October 6, 1997) |
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Op-eds, News Articles and Links |
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canadian pharmacy (August 23, 2010) (January 28, 1999) |
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(January 28, 1999) |
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