Duncan et al. v. State of New Hampshire
The Education Tax Credit Program allows businesses to reduce their tax liability by receiving an 85 percent tax credit in exchange for donations made to K-12 scholarship organizations which will pay for tuition at religious and other private schools. Since there is no state oversight of the schools receiving funds, religious schools will be able to use the donations for religious instruction, indoctrination, and religiously-based discrimination. The New Hampshire Constitution specifically provides that “no person shall ever be compelled to pay towards the support of the schools of any sect or denomination” and that “no money raised by taxation shall ever be granted or applied for the use of the schools or institutions of any religious sect or denomination.” The Complaint challenging the constitutionality of this Program can be found here.