DUNCAN V. STATE OF NEW HAMPSHIRE (NEW HAMPSHIRE SUPREME COURT, 2014)

At issue in this case is the New Hampshire Education Tax Credit Program, which authorizes New Hampshire businesses to redirect up to 85% of taxes owed as donations to K-12 "scholarship organizations," which pay for tuition at private religious and secular schools. In addition to undermining separation of church and state, the Program directs public funds to private religious and secular schools that discriminate against students and teachers. ADL's brief focuses on this discrimination issue arguing that the Program violates the New Hampshire constitution because its minimal anti-discrimination prohibitions allow public financing of private schools that discriminate against students and teachers on the basis of religion, sex, sexual orientation, gender identity, disability and other personal characteristics.