by (in alphabetical order) John Garrett Clawson, Reynaldo de la Garza, Victoria Keller, Sarah Pollock, Laurie Roberts,
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States that have passed legislation adopting ESAs include Arizona, Florida, Mississippi, Nevada and Tennessee. Legislation is typically challenged on a constitutional basis; 40 states have made amendments to or included provisions in their constitutions that prohibit public funding of "religious worship, exercise or instruction." Plaintiffs argue that because money diverted from public schools to fund ESAs can be spent on tuition at religious private schools, such laws are unconstitutional in states that have such a stipulation in their constitution. Similar forms of school choice, such as vouchers, have also been challenged on such basis in a larger number of states.
PARAGRAPH HERE ABOUT STATE SUP CT DECISIONS DIFFERENTIATING BETWEEN VOUCHERS AND ESAs IN TERMS OF BLAINE AMEND
At the present time, legislation passed in Arizona, Florida, Mississippi, and Tennessee have been been upheld by the state supreme courts in each of those respective states. In September, 2016, Nevada's ESA program was deemed unconstitutional - the state supreme court found that the law violated the state constitution's provision that all "school money" designated in the state's general fund is required to go to public schools.
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A summary of the evidence on vouchers is given on a separate page.
References
S.B. 1178, Texas 84th Cong. (2015).
S.B. 2695, Mississippi 114th Cong. (2015).
S.B. 302, Nevada 302nd Cong. (2015).
S.B. 431, Tennessee 431st Cong. (2015).
Arizona original bill – http://www.azleg.gov/legtext/50leg/1r/bills/sb1553h.pdf
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DeForrest, Mark Edward. "An Overview and Evaluation of State Blaine Amendments: Origins, Scope, and First Amendment Concerns." Harvard Journal of Law & Public Policy 26.2 (2003): 551-626.