Supreme Court Approves State Tax Relief for Parents of Children in Private Schools

The Supreme Court, in a case which renewed the deep schism in the Jewish community between friends and foes of government aid to private schools, rule 5-4 today that states may grant tax relief to parents for the costs of sending their children to such schools.

The high court upheld the constitutionality of a Minnesota law which permits parents to claim a state income tax deduction of up to $500 a year for each dependent in grades kindergarten through six and up to $700 annually for each pupil in grades seven to 12 for tuition, textbooks and transportation costs. The law was passed in 1955.

After tests in district court and an appeals court which upheld the Minnesota law, the Supreme Court agreed to hear the case. In response Jewish supporters and foes filed friend-of-the-court briefs. Opponents argued that such deductions by parents were just as unconstitutional as were direct governmental grants to such schools. A group of Orthodox organizations responded with a brief which contended there was no difference between such deductions by parents and charitable contributions to such schools and to other religious institutions.

JEWS DIFFERED ON LAW

The major sponsors for the opposing brief were the National Committee for Public Education and Religious Liberty (PEARL); the National Parent-Teachers Association; the American Federation of Labor-Congress of Industrial Organizations (AFL-CIO); and the American Jewish Congress.

Each of the four major sponsors signed the brief on behalf of itself and a number of other organizations, including eight Jewish Federations; eight Jewish Community Relations Councils; and two Jewish Community Councils.

The brief for the measure was written by Nathan Lewin, a Washington attorney who is vice-president of the National Jewish Commission on Law and Public Affairs (COLPA). Joining in the COLPA brief were nine national Orthodox Jewish organizations.

Minnesota is the only state now providing such tax benefits but experts here agreed that other states would be encouraged by the ruling today to adopt similar legislation.

SPECIAL RELEVANCE TO JEWS

The Supreme Court opinion was written by Justice William Rehnquist. Two of his statements, in his ruling were viewed by Jewish observers as having special relevance to the battle within the Jewish community over government aid to Jewish day schools.

Rehnquist held that “a state’s decision to defray the cost of educational expenses incurred by parents, regardless of the types of schools their children attend, evidences a purpose that is both secular and understandable.” He also wrote that “an educated populace is essential to the political and economic health of any community, and a state’s effort to assist parents in meeting the rising cost of educational expenses plainly serves this secular purpose of ensuring that the state’s citizenry is well-educated.”