Mueller v. Allen

Litigation: Challenging Minnesota’s tax deduction for parent expenditures for their children’s education, alleging this constitutes aid to parochial schools.

Outcomes: On June 29, 1983, the U.S. Supreme Court ruled in favor of Minnesota’s tax deduction for education program, a landmark decision. “Where, as here, aid to parochial schools is available only because of decisions of individual parents, no “imprimatur of state approval,” can be deemed to have been conferred on any particular religion, or on religion generally.”

Why it Matters: This case was one of the first landmark rulings from the U.S. Supreme Court supporting religious liberty in school choice programs. This continues to be cited by state and federal courts as good law.

Effects: Today, over 187,500 families use this tax deduction to help them pay for educational expenses. In 1997, Minnesota enacted a tax credit for education expenses that benefits nearly 33,000 families and students.