Tax Credit Scholarship Programs and the Law

Abstract

After Zelman v. Simmons-Harris (2002), civil conflict over use of vouchers and taxes to purchase private education, especially in religious schools, largely remained an issue for state courts’ jurisprudence. However, in 2010, it returned to the U.S. Supreme Court when Arizona taxpayers challenged the constitutionality of the state's education tax credit program permitting private donations to student tuition organizations that in turn provide scholarships for student attendance at private schools. This article describes selected U.S. education tax credit programs used to purchase private education, their legal sustainability, and the ongoing public policy debate.

Perspectives of Urban School Principals From Nontraditional Contexts: A Study of Urban Public Charter and Private School Leaders

“…This stance was recently formalized when the United States Conference of Mayors (2016) passed a resolution calling for school funding equity for charter public schools. In addition, in the U.S. Supreme Court’s decision on Zelman v. Simmons-Harris , the Court’s ruling in favor of school vouchers in Ohio has been interpreted as important to the notion that publicly sponsored education should include choice (Sutton & Spearman, 2014).…”