Armstrong v. Kadas

Litigation: Challenging a department of revenue rule that prohibited religious schools from participating in Montana’s tax credit scholarship program, in violation of the U.S. Constitution’s First Amendment (Establishment Clause and Free Exercise Clause) and Fourteenth Amendment (Equal Protection Clause), and Montana’s Administrative Orders and Procedures Act.

Outcomes: On January 30, 2019, the U.S. Court of Appeals for the Ninth Circuit December 7, 2018, ruling (dismissing a case originally filed December 28, 2015, against the Montana Department of Revenue by the Pacific Legal Foundation) became effective. The parties, including parents and the Association of Christian Schools International (which included 10 religiously affiliated member schools in Montana), submitted briefs concerning whether the Tax Injunction Act barred their claims. The case was dismissed.

Why it Matters: This case addressed the rights of religious schools excluded from the program, raising other issues of constitutional concern.

Effects: The case proceeded at about the same time as the Espinoza case and was not contrary to the legal arguments presented in that case. The concerns raised in this case may be addressed in subsequent litigation in other states.