Analyzing a Court Decision

1. Analyzing a Court Decision An overview of Education Service Providers/Tuition Tax Credits presented by Bart Fennemore

2. Education Service Providers • Case:  School District of Wilkinsburg v. Wilknisburg Education Association • Court:  667 A.2d 5 (Pa. 1995) • Teachers union sues school board for its contract with an Education Service Provider that would cause 24 teachers to be furloughed • Issue • NCLB requires failing schools to arrange for supplemental help from such providers

3. Education Service Providers • Holding • PA Public School Code allows the school board to enter into such contracts • Significance • A “constitutionally required ‘thorough and efficient system of public education’” outweighs your job

4. Tuition Tax Credits • Case:  Mueller v. Allen • Court:  463 U.S. 388 (1983) • Minnesota tax law, an allowable deduction, upheld because it was indiscriminate of who it benefited. • See page 98 (also in another presentation of mine) • Case:  Kotterman v. Killian • Court:  972 P.2d 606 (Ariz. 1999) • Taxpayers were allowed to contribute up to $500 to private /$200 to public schools and claim the amount against state taxes. • No violation to the Establishment Clause • Not a violation of the antigift clause of the state constitution

5. Tuition Tax Credits • Case:  Winn v. Hibbs • Court:  361 F.Supp. 2d 1117 (Ariz. 2005) • All taxpayers given the option to contribute up to $500 to a “student tuition organization” as a tax credit. • 91% of time the STO was a private religious school. • Did not violate Establishment Clause • Zelman case cited