Toney | Griffith v. Bower

Toney v. Bower, 744 N.E.2d 351(Ill. App. 4th Dist. 2001), 318 Ill.App.3d 1194. The Illinois Supreme Court denied appeal, 754 N.E.2d 1293 (Ill. 2001), 195 Ill.2d 573 . | Griffith v. Bower 747 N.E.2d 423, 319 Ill. App.3d 993 (Ill. App. 5th Dist. 2001). The Illinois Supreme Court denied appeal, 755 N.E.2d 477,258 Ill. Dec. 94, (Ill. 2001)
April 3, 2001

Litigation: Challenging Illinois’ individual “Tax Credits for Educational Expenses,” enacted in 1999. Opposed to tax credits for education: Designs for Change, Illinois Federation of Teachers, Illinois Education Association, Parents United for Responsible Education, People for the American Way, Roger Baldwin Foundation of the ACLU, Schools First In support: Institute for Justice

Outcomes: In Toney v. Bower, the Court of Appeals of Illinois, Fourth District, on February 8, 2001, affirmed the lower court ruling dismissing the case. In Griffith v. Bower, the Court of Appeals of Illinois, Fifth District, on April 3, 2001, also affirmed the lower court ruling dismissing the case. Both courts of appeal affirmed that tax credits are not appropriations; that no money enters the Illinois state treasury because of the program. Furthermore, both courts recognized that when the state legislature enacts programs to ensure that children are educated, the legislature is fulfilling a secular public purpose; there is no violation of the religion clauses of either the state or federal constitutions. On June 6 and June 29, 2001, the Illinois Supreme Court refused to grant appeals from Toney and Griffith, respectively.

Why it Matters: Both appellate courts agreed that tax credits are not appropriations, following a growing line of cases with similar rulings in state and federal courts. The Illinois courts went a step further to opine on the financial benefit Illinois taxpayers derive from private schools when children are educated there instead of at public schools where taxpayers incur a heavy tax burden.

Effects: At the time of the ruling in 2001, 189,055 families claimed tax credits for their children’s education; the average credit was $362.03. Since the court upheld the program, as many as 305,000 families have claimed tax credits in one year to help them pay for educational expenses.