Magee v. Boyd

Litigation: Challenging constitutionality of Alabama’s “Education Scholarship Program,” a tax credit scholarship and “Parent-Taxpayer Refundable Credits,” a refundable individual tax credit program. Both programs were enacted in 2013 as part of the state legislature’s “Accountability Act of 2013.” Opposed to educational choice program : Historians J. Wayne Flynt, Henry M. Mckiven, and J. Mills Thornton III; Superintendent Harding of Jackson County Board of Education, School Superintendents of Alabama, Superintendent Boyd of Lowndes County Public School System, President Gibson of the Alabama Education Association, State Senator Quinn. In support: Alabama Commissioner of Revenue Magee, Alabama Comptroller White, Alabama Policy Institute, Becket Fund for Religious Liberty, Economic Development Association of Alabama, Friedman Foundation for Educational Choice, Institute for Justice, Pacific Legal Foundation, Senate President Pro Tempore Marsh, Speaker of the House Hubbard.

Outcomes: On March 2, 2015, the Alabama Supreme Court ruled, in an 8-1 decision, that the Alabama Accountability Act enacted in 2013, which includes Alabama’s refundable tax credit and tax-credit scholarship program, is constitutional. The high court overturned a May 2014 lower court ruling by the Montgomery County Circuit court which initially struck down the Alabama Accountability Act.

Why it Matters: The Alabama Supreme Court considered constitutionality of the new school choice programs and the procedural methods of enacting those new laws, opining on ten separate questions. The Court agreed with prior rulings of the US Supreme Court, stating that funding flows directly to parents, not schools, and that tax credits are not appropriations. The opinion of the Alabama Supreme Court conclusively answered all prevailing questions applicable to the state’s school choice programs, instilling confidence in those seeking to bring new educational opportunities to children languishing in failing schools.

Effects: Alabama’s tax credit programs are serving 4,151 families who have found educational options better suited to their children, and Alabama legislators continue to seek additional methods to provide opportunities for all students.

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