Litigation

Green v. Garriott

  • Plantiff:
    Green
  • Defendant:
    Garriott
  • Full Case Name:
    Green v. Garriott, 221 Ariz. 404, 212 P.3d 96 (Ariz. App. Div.1 2009)
  • As Of:
    March 12, 2009

Litigation

Litigation Challenging Arizona’s “Low-Income Corporate Income Tax Credit Scholarships,” a tax credit scholarship program enacted in 2006.

Opposed to educational choice program : Arizona Center for Law in the Public Interest, Arizona School Boards Association.

In support: Alliance Defense Fund, Attorney General Goddard, School Choice Arizona.

Outcomes

On March 12, 2009, the Arizona Court of Appeals upheld Arizona’s corporate tax-credit scholarships and the Arizona Supreme Court refused to hear an appeal.

Why it Matters

This court relied on earlier decisions in Kotterman v. Killian (AZ), Mueller v. Allen (MN), and Zelman v. Simmons-Harris (OH). The Court found that tax credits are not appropriations, schools are not beneficiaries, a private scholarship program has a secular purpose, and that tax credit scholarship programs are privately funded.

Effects

Arizona’s “Low Corporate Income Tax Credit Scholarships” serves close to 30,000 students today and well over 1000 corporate entities annually contribute to scholarship granting organizations.