Thursday, January 10, 2013

Suit Challenges New Hampshire Education Tax Credits

The ACLU announced yesterday the filing of a lawsuit in New Hampshire state court challenging New Hampshire's newly enacted Education Tax Credit program. Under the program businesses will receive a tax credit equal to 85% of the amount they donate to scholarship organizations that, in turn, fund private and religious elementary and secondary school students.Two-thirds of the state's private school students attend religious schools. The complaint (full text) in Duncan v. State of New Hampshire, (NH Super. Ct., filed 1/9/2013), was filed by the ACLU and Americans United on behalf of 8 plaintiffs. It contends that the tax credit program violates New Hampshire Constitution Part I, Art. 6 (no one shall  be compelled to support religious schools, and all denominations must be treated equally) and Part II, Art. 83 (no tax funds may be used for parochial schools).