Separation of Church and State - The Constitutionality of State Statutes Allowing State Income Tax Deductions for School Expenses
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Smith, Kathleen C.
INTRODUCTION|The question of what, if any, public aid to parochial schools is constitutional has been difficult to answer. As parochial schools began to experience severe financial difficulties after World War II, state governments attempted to provide support through such assistance programs as tuition grants, loans of materials, provisions of services and tax benefits to parents whose children attended nonpublic schools. The statutes authorizing these various efforts were inevitably challenged on the grounds that such aid violated the Establishment Clause of the first amendment. Some statutes withstood the challenge while many did not. It was difficult to predict from the reasoning of the decisions what aid would be found constitutional. With its decision in Mueller v. Allen, the United States Supreme Court has handed down an answer as to how a state may constitutionally provide financial aid to parochial schools...
17 Creighton L. Rev. 1021 (1983-1984)
Creighton University School of Law