Espinoza v. Montana Department of Revenue
Argument: January 22, 2020 Petitioner Brief: Kendra Espinoza, et al. Respondent Brief: Montana Department of Revenue, et al. Decision: TBA Court below: Supreme Court of the State of Montana Montana faces Establishment Clause questions over a tax credit program Montana established a tax credit program that allows people to donate to a scholarship fund for students attending private schools. In return, the taxpayer receives a matching tax credit of up to $150. The scholarship fund provides scholarships to private school students, including those who attend religious private schools. Montana’s Department of Revenue was tasked with administering the tax credit program. When it began working to carry out the program, it realized the program — as written by Montana’s legislature — came into conflict with the Montana Constitution. The Montana Constitution includes a provision called the “Blaine Amendment.” The Blaine Amendment prohibits the state from u...