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William & Mary Bill of Rights Journal

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Appendix B - Tax Funds For Religious Schools, Allan Walker Vestal Mar 2024

Appendix B - Tax Funds For Religious Schools, Allan Walker Vestal

William & Mary Bill of Rights Journal

No abstract provided.


Tax-Funded Education Savings Account Payments To Religious Schools Violate State Constitution Compulsion Guarantees: The Iowa Example, Allan Walker Vestal Mar 2024

Tax-Funded Education Savings Account Payments To Religious Schools Violate State Constitution Compulsion Guarantees: The Iowa Example, Allan Walker Vestal

William & Mary Bill of Rights Journal

[...] This Article makes the unremarkable and conservative argument that the transfer of public funds to religious schools under Iowa’s education savings account program violates the Iowa Constitution’s compulsion guarantee.

We start by looking at the Iowa compulsion guarantee, including a review of the Iowa authorities which have construed it, the historical record and setting of its adoption, and the history of its New Jersey antecedent. We then introduce the education savings account mechanism by which Iowa’s religious schools stand to receive more than a third of a billion dollars annually by FY 2027. After that, we consider whether education …