Document: 463 U.S. 388 103 S.Ct. 3062 77 L.Ed.2d 721 Van D. MUELLER and June Noyes, Petitioners,v.Clyde E. ALLEN, Jr., et al. No. 82-195. Argued April 18, 1983. Decided 29, Syllabus A Minnesota statute (§ 290.09(22)) allows state taxpayers, in computing their income tax, to deduct expenses incurred providing "tuition, textbooks transportation" for children attending an elementary or secondary school. Petitioner taxpayers brought suit Federal District Court against respondent Commissioner of Revenue parents who had taken the tax deduction sending parochial schools, claiming that § 290.09(22) violates Establishment Clause First Amendment by financial assistance sectarian institutions. The granted summary judgment respondents, holding is neutral on its face application does not have a primary effect either advancing inhibiting religion. Appeals affirmed. Held: Section violate Clause, but satisfies all elements "three-part" test laid down Lemon v. Kurtzman, 403 602, 91 2105, 29 745, must be met such upheld under Clause. Pp. 3065-3071. (a) question has secular purpose ensuring State's citizenry well educated, as assuring continued health private both nonsectarian. 394-395. (b) aims nonpublic schools. It only one many deductions—such those medical charitable contributions—available laws; available educational parents, whether attend public schools nonsectarian Committee Public Education Nyquist, 413 756, 93 2955, 37 948, distinguished; provides aid result decisions individual rather than directly from State themselves. Clause's historic purposes do encompass sort attenuated benefit eventually flows neutrally at issue. fact notwithstanding 290.09(22)'s facial neutrality, particular annual statistical analysis shows statute's primarily benefits religious institutions, provide certainty needed determine constitutionality. Moreover, paying these make special contributions areas which operate. 396-402. (c) "excessively entangle" officials qualify disallow deductions used teaching doctrines insufficient basis finding entanglement. P. 403. 676 F.2d 1195 (CA8 1982), William I. Kampf, St. Paul, Minn., petitioners. Douglas C. Blomgren, respondents. Justice REHNQUIST delivered opinion Court. 1 certain education children. Min .Stat. 290.09(22).1 United States Eighth Circuit held Fourteenth Amendments was offended this arrangement. Because reserved 948 (1973), because conflict between decision Rhode Island Federation Teachers Norberg, 630 855 (CA1 1980), we certiorari. --- ----, 48, 74 55 (1982). We now affirm. 2 Minnesota, like every other state, citizens with free schooling. Minn.Stat. §§ 120.06, 120.72. seems agreed about 820,000 students attended school system most recent year. During same year, approximately 91,000 some 500 privately supported located 95% considering themselves sectarian. 3 law originally enacted 1955 revised 1976 again 1978, permits claim gross educating limited actual dependents may exceed $500 per dependent grades K through six $700 seven twelve. 290.09.2 4 Petitioners—certain taxpayers—sued violated They named respondents Department several took advantage respondent's motion judgment, "neutral religion." 514 F.Supp. 998, 1003 (D.Minn.1981). On appeal, affirmed, concluding substantially benefited "broad class citizens." 5 Today's case no exception our oft-repeated statement presents especially difficult questions interpretation application. easy enough quote few words comprising clause—"Congress shall respecting establishment easy, however, apply Court's various construing governmental programs Indeed, "we expressly implicitly acknowledged 'we can dimly perceive lines demarcation extraordinarily sensitive area constitutional law.' " 609, 612, 2109, 2111, 745 (1971), quoted approval supra, U.S., 761, S.Ct., 2959. 6 One fixed principle field consistent rejection argument "any program manner aids institution affiliation" Hunt McNair, 734, 742, 2868, 2874, 923 (1973). See, e.g., Bradfield Roberts, 175 291, 20 121, 44 L.Ed. 168 (1899); Walz Tax Commission, 397 664, 90 1409, 25 697 (1970). For example, it well-established reimburse transporting school, Everson Board Education, 330 1, 67 504, 711 (1947), loan schoolchildren within Allen, 392 236, 88 1923, 1060 (1968). 7 Notwithstanding repeated given Allen Everson, also struck arrangements resembling, respects, forms assistance. supra; Levitt 472, 2814, 736 (1972); Meek Pittenger, 421 349, 95 1753, 217 (1975); Wolman Walter, 433 229, 237-238, 97 2593, 2599-2600, 53 714 (1977).3 In are asked decide Minnesota's bears greater resemblance types approved, down. Petitioners place reliance where invalid New York funds maintenance repair physical facilities granting thinly disguised "tax benefits," actually amounting tuition grants, As explained below, conclude less arrangement Nyquist prior discussed Nyquist. 8 general nature inquiry been guided, since case: 9 "First, legislative purpose; second, principal neither advances nor inhibits religion . .; finally, foster 'an excessive government entanglement religion.' Id., 612-613, 2111. 10 While settled, cases emphasized "no more [a] helpful signpost" dealing challenges. 741, 2873. With caveat mind, turn specific challenges raised framework. 11 Little time need spent purpose. Under decisions, consistently survived even when they run afoul aspects 363, 1762; 2599. This reflects, least part, reluctance attribute unconstitutional motives states, particularly plausible state's discerned statute. 12 defray cost parents—regardless type attend—evidences understandable. An educated populace essential political economic any community, efforts assist meeting rising plainly serves well-educated. Similarly, could there strong interest non-sectarian. By substantial number relieve correspondingly great burden—to taxpayers. addition, serve benchmark analogous o "TVA yardstick" power companies. POWELL remarked: 13 "Parochial quite apart purpose, provided alternative millions young Americans; often afford wholesome competition schools; burden incident operation has, moreover, legitimate facilitating highest quality boundaries, whatever chosen them. 262, 2613, (POWELL, J., concurring dissenting part). 14 All justifications readily support 290.09(22), each sufficient satisfy Lemon.4 15 therefore related "the schools." Regan, 444 646, 662, 100 840, 851, 63 94 (1980); not, find features significant. First, feature among expenses, 290.09(10) contributions, 290.21 laws.5 Our recognized traditionally "[l]egislatures broad latitude creating classifications distinctions statutes," Regan Taxation Representation, 1997, 76 129 (1983), part "familiarity local conditions" enjoyed legislators enables them "achieve equitable distribution burden." Madden Kentucky, 309 83, 87, 60 406, 407, 84 590 (1940). legislature's fairly equalizes encourages desirable expenditures entitled deference.6 16 Other characteristics argue equally strongly provision's Most importantly, including whose non-sectarian Just Widmar Vincent, 454 263, 102 269, 70 440 (1981), concluded provision forum "open nonreligious speakers" "confer imprimatur approval," so here: spectrum groups important index effect."7 17 respect, others, vitally different scheme There, considerable bearing striking issue; explicitly distinguished grounds "In beneficiaries included schoolchildren, 782, n. 38, 2970, 38 (emphasis original).8 intimated "public (e.g., scholarships) made generally without regard sectarian-nonsectarian public-nonpublic benefited," ibid., might offend think adopted similar latter Unlike issue parents—whether private—to children's expenses. indicate, program, subject challenge 18 agree that, channeling reduced objections action subject. true, course, ultimately comparable become numerous, choices school-age reasons, means importance: said disbursed schools" material consideration analysis, albeit "only considered." 781, 2970. noteworthy invalidating involved direct transmission exception, which, previously distinguishable grounds. Where, here, "imprimatur Widmar, 274, 276, deemed conferred religion, generally. 19 useful, light foregoing compare flowing section evils designed protect. These dangers well-described "what stake matter policy [in cases] preventing kind degree involvement life history teaches us, apt lead strife frequently strain breaking point." 796, 2977, quoting, Comm'n, 694, 1424 (Harlan, concurring). important, "keep issues perspective": "At point 20th century far removed prompted Framers include Bill Rights. See 668 [90 1411, 697] risk significant denominational control over democratic processes—or deep division along lines—is remote, viewed positive entirely tolerable continuing oversight Court." Wolman, 2613 concurrin 21 course extends beyond prohibition church payment churches. think, established Minnesota. clause simply benefit, controlled case. 22 neutrality institutions.9 rely, did persons deduction. contend incur see deductible negligible value; 96% 1978-1979 religiously-affiliated this, reason, bulk will claimed Respondents reply petitioners failed consider impact items transportation, summer tuition, paid outside districts resided, rental purchase costs variety equipment, instruction ordinarily 23 contentions detail. would loath adopt rule grounding constitutionality facially reports reciting extent classes law. Such approach scarcely stands of, principled standards evidence evaluated. fail year relief entitled—under statute—should little importance determining permitting relief. 24 Finally, dissenting). If choose take especial doubt due bear More fundamentally, unequal attributed statutory classification regarded rough return benefits, above, believe wiser decline engage empirical into urge.10 Thus, hold cases. 26 Turning third inquiry, difficulty source "comprehensive, discriminating, surveillance," 619, 2114, necessary standard lie making decision, "instructional books materials tenets, worship, inculcate worship." 290.09(22). Making differ approved earlier opinions (1968), though were required secular, supra. follows case.11 27 appeals 28 Affirmed. MARSHALL, whom BRENNAN, BLACKMUN STEVENS join, dissenting. 30 prohibits subsidizing education, indirectly. my view, forbids subsidizes payments I authorizes instructional purposes. 31 * majority today vitality That grants students. 780, 785-786, 2969, 2971-2972. permissible if form credit cash payments. 789-791, 2973-2974; ante, 396-397, & 6. accepted principles, upholds charged concludes "vitally different" Ante, 398. demonstrated difference two schemes. precisely reason Nyquist: immediate A. 32 calculating net purposes, residents permitted ceiling child. taking deduction, taxpayer reduces his bill sum equal amount multiplied rate tax. Although charge vast eligible receive 90,000 enrolled charging tuition; attendi g prohibited tuition. 120.06. assess charges district. 123.39, subd. 5. 79 fell category. remaining 815,000 ineligible benefit. 33 Like purpose: promoting pluralism diversity But requires legislation 773, 2965. "[T]he propriety immunize further scrutiny 774, 2966.1 'primary' [is] promote end police power," "immune examination ascertain 783-784, 39, 2970-2971. 248-254, 2605-2608, (1977); 364-366, 1762-1763, (1975). 34 subsidization impermissible unmistakably desired nonpublic, institutions." 783, 2971. "[A]id function [parochial] necessarily results enterprise whole" "[t]he very integrated education." 366, 1763. restricted ensure mission 250-251, 2606-2607. "services fire protection, sewage disposal, highways, sidewalks," common clearly 'marked off function' 781-782, 2969-2970, quoting 512, unrestricted assistance, construction provided. 774-780, 2966-2969. absence effective guaranteeing derived exclusively neutral, nonideological clear invalid." 2969. 35 Indirect similarly "subject restrictions" 'guarantee separation functions supports former.' 0, 613, (1971). reimbursed make, pay "incentive send 786, 2972. true 36 "it [Minnesota's] reimbursing portion bill, seeks burdens sufficiently assure continue option religion-oriented And while aid—to perpetuate pluralistic environment protect fiscal integrity overburdened schools—are certainly unexceptional, reduction liability, reimbursement, significance here "[F]or religion," makes qualifying "parent receives [or] allowed reduce he otherwise obliged State." 790, 2974. irrelevant taxes takes "credit," "modification," "deduction." 789-790, 2973-2974. What controlling "substantive impact" aid. "[I]nsofar render inevitable advance 793, 2976 added). B attempts distinguish pointing differences tuition-assistance Neither withstand scrutiny. 39 first ground up dependent, whereas none, gym clothes, pencils, notebooks, shared This, majority's distinguishes 40 small cannot alter undeniable single largest expense deducted subsidy masquerading de minimis comparison 41 Contrary suggestion, 401, afforded entitled, unable authorizes.2 Fewer 900,000 Of total schools.3 Parents obtain full except unlikely event buy worth bus rides Yet 42 easily determined resort "statistical evidence" fears uncertainty. Ante,. factual employed Sloan Lemon, 825, 2982, 939 (1973): unequivocally rejected suggestion statute, should look what purports ignore challenged provision. "virtually all" receiving Roman Catholic 2966, reimbursements "who concededly orientation," id., York's sectarian," 2971, reductions authorized flow sectarian, 794, 2976. 830, 2985, considered "consider[ation of] new law's [that] 'more 90% Commonwealth Pennsylvania institutions propagating faith.' "4 43 case, undisputed tuition-charging History experience likewise instruct us mainly Cf. 785, 2972; Kurzman, 628-630, 2118-2119 (Douglas, State, committed inevitably redounds asserts another respect: "genuine deduction," nominally credit." 396, law, varies expenditure. upon predetermined depended bracket taxpayer. yield roughly "forgiveness" 45 distinction difference. relevance formalistic Byrne Funds Schools, 442 907, 99 2818, 61 273 (1979), aff'g, (CA3); Grit 901, 3062, 1021 353 744 (SD Ohio 1972).5 "designed [tax benefit] exchange performing act desires encourage." 789, "encourag[e] purposes." 396. importance, concedes, "economic consequence" same, 397, 6, "financial 399. 699, 1427, (1970) (opinion Harlan, J.). substantive support, form, rendered unconstitutional. 790-791, 2974, 2976; 832, 2986. C 46 incorrectly "bears Nyquist." 394. say tangerine orange apple. relied majority, inapposite reasons 47 Financial consequence 48 "is unlike 'indirect' 'incidental' flowed aiding supplying transportation carefully purely side church-affiliated approached 'verge' constitutionally impermissible." 2986 added 49 noted, 409, comprised almost restricted, II 50 infirm. mistaken oncluding grant promotes "attenuated." 399, 400. offset activities 51 subsidized values belief. 1764, use "wholly equipment" church-related contributes '[t]he goes hand schools' existence.' 249-250, 2606, loaned pupil parent, stated exalt substance found justify Meek." Ibid. purchasing "necessarily "substantial advancement activity" "constitutes 52 There treat differently. Secular textbooks, materials, contribute books. believed lacked "based solely judicial notice" processes training intertwined furnished [will always be] instrumental 248, 1929. distinguishing untenable, inconsistent concerning 257-258, 2610-2611 (MARSHALL, part); 264-266, 2614-2615 (STEVENS, 378, 1769 (BRENNAN, event, assumption based 244-245, 1926-1927. contrast, limit Rather, scheme, likely ones purchased use. 123.932 123.933 authorize board borrowed provision.6 III 54 intended provide, provided, "[s]ubstantial [church-related] schools," whole." beside focusing lost sight before "The sole squared dictates Religion Clauses. choice excluded instruction. Constitution decrees individual, family, choice, inevitable, drawn." 625, 2117, 56 drawn reasoned appropriate principles embodied today. time, assume flatly odds fundamental whatsoever 16, 511, repeated, see, 359, 1760; 57 "No amount, large small, levied called, teach practice 58 dissent. (1982) her computation following: "Tuition expense. 12, situated North Dakota, South Iowa, Wisconsin, wherein resident legally fulfill compulsory attendance laws, operated profit, adheres provisions Civil Rights Act 1964 chapter 363. subdivision, "textbooks" mean equipment subjects commonly taught for, to, extracurricular sporting events, musical dramatic speech activities, driver's nature." Both lower courts range included: "1. Tuition ordinary sense. 2. residence districts. 3. Certain 4. slow learner tutoring services. physically tutor acceptable 7. Montessori School 12. 8. driver curriculum." F.Supp., 1000. concurred ng. "secular textbooks" also: Cost tennis shoes sweatsuits education. Camera fees photography cleasses. Ice skates fee Rental calculators mathematics classes. Costs home economics meet minimum requirements. metal wood requirements shop supplies art instruments. 9. pencils notebooks class." finding. reimbursement teacher's salaries, salary supplement teachers resulted state. teacher-prepared examinations. upholding 290.09 contains express statements offers unambiguous indications intent. affect treatment Deductions 290.21, exemptions property wholly 272.02. allowance deductions. (1970), indicates, require conclusion contrary point. expressed benefits" properly parts genuine laws. Plainly, outright low-income benefits. middle-income said: unrelated money expended parent calculated formula contained apparently product attempt family estimated compatible with, families." having deduction" 49, 49. consequences distinguish, occasions [state's examined] casts substance." 614, 2112. plan embodies thus relevance, traditional deference accorded statutes. Likewise, 2986, Amendment, [had] singled out benefit." observed "empirical dominate [the school's] open forum," 275, 277, relevant address pp. 400-402. infra. that: "Allen present litigation second respect. Tilton Richardson [403 672, 2091, 790], federal higher learning, nonprofit resolved issue, significantly character differentiate involving scholarship) sectarian-nonsectarian, public-non-public benefited. Thus compel "G.I. Bill," U.S.C. 1651, impermissibly violation Clause." 38. also, 775, 2966. cite "Revenue Analysis" prepared Revenue, states "Only affected textbook district." Pet.Br., report; capsule description found, mistaken, matter, regarding memoranda 1979—stating indicate discussion memorandum comprehensive binding agency determination. unaffected amounts Doing grant, objectionable. loans schoolchildren; although disapproved, Pittenger Walter controlling. themselves, directed p. calculators, J.App., A18, ice skates, shoes, like, poses guard. No party urged runs elusive subsumed test, partakes "divisive potential" condemned 622, 2115. advanced, amicus National Religious Liberty variation "entanglement" interpreted differently Compare 622-625, 2115-2117, 665-666, 2137 (WHITE, dissenting); Pittinger, 359-362, 1760-1761, 374-379, 1767-1770 Since aspect originated pains referring phenomenon absent distinguished. language divisiveness context statutes proportion teachers' salaries later confined subsidies noted "firmly established" "even merely religions alike." 771, Even equivalent students, still Insofar furthers unless uses. 780-785, 2969-2972. respect tendency percentage 1762, "that predominantly benefiting Act." "of 1,320 195, 75% religiously affiliated 364, 1762. possibly ascertained text inquiry." 234, 2598, stipulation "during 1974-1975 720 chartered Ohio. these, enrollment 92% (CA3), summarily affirmed f $1,000 "credit." 1972), credits paid. demonstrates proportionate arbitrary sum. affirmance "decision merits, precedential weight." 366-367, 1763-1764. inherent subsidize credit, size large, sum, adjusted never "provide complete original). 779, 787, 44, 2968, 2973, 44. clear, absolutely 777-779, 787-788, 2967-2968, 2972-2973. insofar relates traveling 252-255, 2608-2609 (reimbursement trip fosters timing, frequency, destination trips, integral education). reverse remand determination insignificant remain—e.g., notebooks—are severable

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