As recognized in Toney , the Act has the secular purpose of ensuring that Illinois children are well educated. Toney , slip op. Maintaining the financial health of private schools is also of importance as such schools relieve taxpayers of the burden of educating private school students. Toney , slip op. More importantly, the credit is equally available to all parents of public or nonpublic school children.
Funds become available to schools only as the result of private choices made by individual parents.
Toney , slip op. Contrary to plaintiffs' claims, the Act does not have the primary effect of advancing religion. Accordingly, we conclude, as did the Toney court, that the Act is constitutional. The trial court therefore properly dismissed plaintiffs' complaint. We likewise find no error with respect to the trial court relying on United States Supreme Court case law to determine the constitutionality of the Act under Illinois law.