9th Circuit Hears Arguments In Arizona Scholarship Tax Credit Challenge

Yesterday, the U.S. 9th Circuit Court of Appeals heard arguments in Winn v. Garriott, an Establishment Clause challenge to Arizona's scholarship tax credit program. The district court upheld the program which funds parents sending their children to a variety of private schools, over 70% of which are religious. A report in yesterday's Arizona Republic describes the operation of the program: "A taxpayer sends up to $1,000 to one of Arizona's 56 'school-tuition organizations,' designating the money for a particular school or student but not a dependent. The school-tuition organization passes along the gift to an affiliated private or religious school to help fund the student and can keep 10 percent for administrative expenses. At tax time, the taxpayer files for a dollar-for-dollar credit off state income taxes." A posting on Espresso Straight set out the views of those favoring the scholarship arrangement. An audio recording of yesterday's oral arguments is available online from the 9th Circuit. (See prior related posting.)