Reading Room Document

Constitutionality of Providing Tax Credits or Grants for Tuition Payments to Nonpublic Elementary and Secondary Schools

This document is a memorandum opinion for the Attorney General regarding the constitutionality of providing tax credits or grants for tuition payments to nonpublic elementary and secondary schools. The conclusion reached in the document is that both proposals for tax credits or grants would violate the First Amendment guarantee against establishment of religion, based on existing Supreme Court decisions. The document presents a concise summary of the questions for review, including the specific proposals for tax credits or grants, the constitutional implications under the Establishment Clause, and the potential impact on sectarian education.

March 16, 1978