arizona christian school tuition organization winn et argued november decided april respondents arizona taxpayers sued petitioner director state department revenue challenging rev stat ann establishment clause grounds arizona law gives tax credits contributions school tuition organizations stos use contributions provide scholarships students attending private schools including religious schools petitioner arizona christian school tuition organization others later intervened district dismissed suit failure state claim reversing ninth circuit held respondents standing taxpayers flast cohen stated establishment clause claim held respondents challenge tax credit opposed governmental expenditure lack article iii standing flast cohen supra pp article iii vests federal judiciary power resolve cases controversies language limits federal judiciary traditional role courts redressing injuries resulting specific legal dispute obtain ruling merits federal plaintiff must assert generalized interest citizens constitutional governance schlesinger reservists comm stop war instead plaintiff must establish standing requires fact causal connection injury conduct complained conclusion opposed merely injury favorable decision lujan defenders wildlife pp general mere fact someone taxpayer provide standing seek relief federal typical assertion taxpayer standing rests unjustifiable economic political speculation see frothingham mellon doremus board ed hawthorne government expends resources declines impose tax budget necessarily suffer even assuming state coffers depleted finding injury require speculate elected officials increase tax bill make deficit daimlerchrysler cuno find redressability must assume taxpayers remedy allowed legislators pass along supposed increased revenue form tax reductions ibid conclusions apply present cases costs education may significant portion arizona annual budget tax credit facilitating operation religious secular private schools relieve burden public schools provide cost savings state even tax credit adverse effect arizona budget causation redressability problems remain find particular injury fact require speculation arizona lawmakers react revenue shortfalls increasing respondents tax liability causation finding depend additional assumption tax increase traceable sto tax credit respondents established injunction credit application prompt arizona legislators pass along increased revenue tax reductions ibid pp respondents suit fall within narrow exception rule taxpayer standing established flast cohen supra federal taxpayers standing mount establishment clause challenge federal statute providing general treasury funds support inter alia textbook purchases religious schools standing flast taxpayers must show logical link plaintiff taxpayer status type legislative enactment attacked nexus taxpayer status precise nature constitutional infringement alleged considering two requirements together flast explained individuals suffer particular injury violation establishment clause means taxing spending power property transferred government treasury sectarian entity taxpayer allegation cases tax money extracted spent violation specific constitutional protections abuses legislative power sto tax credit visit injury identified flast government spends funds general treasury dissenting taxpayers know made contribute establishment violation conscience contrast tax credit allows dissenting taxpayers use funds accordance consciences sto tax credit extrac spen conscientious dissenter funds service establishment citizen sectarian organization rather taxpayers free pay tax bills without contributing sto contribute religious secular sto choice contribute charitable organizations sto tax credit tantamount religious tax respondents alleged injury standing purposes furthermore respondents satisfy requirements causation redressability government collects spends taxpayer money governmental choices responsible transfer wealth resulting subsidy religious activity flast traceable government expenditures injunction expenditures address objections conscience contrast contributions result decisions private taxpayers regarding funds private citizens create private stos stos choose beneficiary schools taxpayers contribute stos injury objectors may suffer fairly traceable government injunction likely reduce contributions stos remedy affect noncontributing taxpayers tax payments pp respondents contrary position arizonans benefiting tax credit effect paying state income tax stos assumes income government property even come tax collector hands premise finds basis standing jurisprudence sometimes reached merits establishment clause cases involving tax benefits opposed governmental expenditures see mueller allen nyquist mauclet hunt mcnair walz tax city new york cases mention standing stand proposition jurisdictional defects existed moreover far clear nonbinding sub silentio standing determinations cases depended flast ways establishing standing establishment clause cases involving tax benefits pp reversed kennedy delivered opinion roberts scalia thomas alito joined scalia filed concurring opinion thomas joined kagan filed dissenting opinion ginsburg breyer sotomayor joined arizona christian school tuition organization petitioner kathleen winn et al gale garriott director arizona department revenue petitioner kathleen winn et al writs certiorari appeals ninth circuit april justice kennedy delivered opinion arizona provides tax credits contributions school tuition organizations stos stos use contributions provide scholarships students attending private schools many religious respondents group arizona taxpayers challenge sto tax credit violation establishment clause principles first fourteenth amendments arizona rejected similar establishment clause claim merits respondents sought intervention federal judiciary obtain determination merits federal parties seeking relief must show standing article iii constitution standing establishment clause cases may shown various ways plaintiffs may demonstrate standing based direct harm claimed establishment religion mandatory prayer public school classroom see school dist abington township schempp plaintiffs may demonstrate standing ground incurred cost denied benefit account religion costs benefits result alleged discrimination tax code availability tax exemption conditioned religious affiliation see texas monthly bullock plurality opinion part respondents contend standing challenge arizona sto tax credit one one reason arizona taxpayers mere fact plaintiff taxpayer generally deemed sufficient establish standing federal overcome rule respondents must rely exception created flast cohen reasons discussed respondents take advantage flast narrow exception general rule taxpayer standing consequence respondents lacked standing commence action suit must dismissed want jurisdiction respondents challenged provision arizona tax code see sess laws codified amended rev stat ann west supp section allows arizona taxpayers obtain tax credits per person per married couple contributions stos credit exceeds individual tax liability credit unused portion carried forward five years version effect pendency lawsuit charitable organization deemed sto upon certain conditions see west organization required exempt federal taxation internal revenue code west supp limit scholarships students attending one school ibid allocate least ninety per cent annual revenue educational scholarships tuition grants children attending qualified schools ibid qualified school turn defined part private school arizona discriminate basis race color handicap familial status national origin earlier lawsuit filed state arizona taxpayers challenged invoking constitution arizona constitution arizona rejected taxpayers claims merits kotterman killian denied certiorari rhodes killian kotterman killian present action filed district district arizona named director arizona department revenue defendant arizona taxpayers brought suit claimed violates establishment clause first amendment incorporated fourteenth amendment respondents alleged allows stos use state revenues pay tuition students religious schools discriminate basis religion selecting students complaint app pet cert pp respondents requested among forms relief injunction issuance tax credits contributions religious stos district dismissed respondents suit jurisdictionally barred tax injunction act appeals reversed agreed appeals affirmed hibbs winn remand arizona christian school tuition organization interested parties intervened district dismissed respondents suit time failure state claim appeals reversed held respondents standing flast cohen supra reaching merits appeals ruled respondents stated claim violated establishment clause first amendment full appeals denied en banc review eight judges dissenting granted certiorari ii concept operation separation powers national government principal foundation first three articles constitution article iii federal judiciary vested power resolve questions issues cases controversies language restricts federal judicial power traditional role courts summers earth island institute slip english legal tradition need redress injury resulting specific dispute taught efficacy judicial resolution gave legitimacy judicial decrees importance resolving specific cases visible example incremental approach common law equity consideration exceptional circumstances framers paid heed lessons see art iii judicial power shall extend cases law equity rules consistent longstanding practices courts plaintiff seeks invoke federal judicial power must assert generalized interest citizens constitutional governance schlesinger reservists comm stop war continued adherence requirement article iii maintains public confidence unelected restrained federal judiciary judicial power extended every question constitution chief justice marshall explained federal courts might take possession almost every subject proper legislative discussion decision papers john marshall cullen ed quoted daimlerchrysler cuno legislative executive departments federal government less judicial department duty defend constitution see art vi cl shared obligation incompatible suggestion federal courts might wield unconditioned authority determine constitutionality legislative executive acts valley forge christian college americans separation church state federal courts decide questions law arising outside cases controversies inimical constitution democratic character resulting conflict judicial political branches long run beneficial either richardson powell concurring instructed chief justice marshall admonition takes care observe role assigned judiciary within constitution tripartite allocation power valley forge supra internal quotation marks omitted iii state case controversy article iii plaintiff must establish standing allen wright minimum constitutional requirements standing explained lujan defenders wildlife first plaintiff must suffered fact invasion legally protected interest concrete particularized imminent conjectural hypothetical second must causal connection injury conduct complained injury trace able challenged action defendant th result independent action third party third must opposed merely injury favorable decision citations omitted requiring particular injury meant injury must affect plaintiff personal individual way question whether respondents plaintiffs trial satisfy requisite elements standing respondents suggest status arizona taxpayers provides standing challenge sto tax credit absent special circumstances however standing based plaintiff mere status taxpayer rejected general proposition individual paid taxes continuing legally cognizable interest ensuring funds used government way violates constitution hein freedom religion foundation plurality opinion precept referred rule taxpayer standing doctrinal basis rule discussed frothingham mellon decided massachusetts mellon alleged certain federal expenditures excess congressional authority constitution plaintiff argued standing raise claim interest government treasury allegedly unconstitutional expenditure government funds affect personal tax liability rejected arguments effect upon future taxation payment funds remote fluctuating uncertain give rise case controversy interest moneys treasury recognized necessarily shared millions others ibid consequence frothingham held presented judicial controversy appropriate resolution federal rather matter public concern pursued political process second pertinent case doremus board ed hawthorne considered frothingham prohibition taxpayer standing connection alleged establishment clause violation new jersey statute provided public school teachers read bible verses students start schoolday plaintiff sought law enjoined asserting standing based status taxpayer writing justice jackson reiterated foundational role article iii standing plays separation party invokes power federal courts must able show statute invalid sustained immediately danger sustaining direct injury result enforcement merely suffers indefinite way common people generally doremus supra quoting frothingham supra plaintiff doremus lacked direct particular financial interest suit result decision merits merely advisory followed plaintiff allegations give rise case controversy subject judicial resolution article iii ibid cf school dist abington township schempp finding standing state laws required bible readings prayer public schools plaintiffs state taxpayers children enrolled public schools directly affected challenged laws holdings consistent frothingham doremus recent decisions explained claims taxpayer standing rest unjustifiable economic political speculation government expends resources declines impose tax budget necessarily suffer contrary purpose many governmental expenditures tax benefits spur economic activity turn increases government revenues daimlerchrysler difficulties persist even one assumes expenditure tax benefit depletes government coffers find injury must speculate elected officials increase tax bill make deficit ibid find redressability must assume remedy taxpayers seek allowed legislators pass along supposed increased revenue form tax reductions ibid pure speculation conclude injunction government expenditure tax benefit result actual tax relief asarco kadish opinion kennedy principles apply present cases respondents may right arizona sto tax credits estimated annual value million see brief respondent winn et al see also arizona dept revenue revenue impact arizona tax expenditures fy preliminary reporting total estimated value sto tax credits claimed period education young people course one state principal missions responsibilities consequent costs make significant portion state budget however beginning analysis helping students obtain scholarships private schools religious secular sto program might relieve burden placed arizona public schools result immediate permanent cost savings state see brief petitioner arizona christian school tuition organization discussing studies indicating sto program may net save state money see also mueller allen educating substantial number students private schools relieve public schools correspondingly great burden benefit taxpayers underscoring potential financial benefits sto program average value sto scholarship may far less average cost educating arizona public school student see brief petitioner garriott encourages scholarships attendance private schools sto tax credit may cause state incur financial loss even assuming sto tax credit adverse effect arizona annual budget problems remain conclude particular injury fact require speculation arizona lawmakers react revenue shortfalls increasing respondents tax liability daimlerchrysler finding causation depend additional determination tax increase traceable sto tax credits distinct governmental expenditures tax benefits respondents established injunction application sto tax credit prompt arizona legislators pass along supposed increased revenue form tax reductions ibid matters conjectural inferential steps show causation redressability depends premises remains considerable doubt taxpayers shown interest protecting state treasury advanced even show closer link interest still general character particular certain persons taxpayers shown higher taxes result tuition credit scheme rule taxpayer standing rule designed avoid speculation insist particular injury applies respondents lawsuit taxpayers must rely exception rule exception next considered primary contention respondents course despite general rule taxpayers lack standing object expenditures alleged unconstitutional suit falls within exception established flast cohen must noted outset explained flast holding provides narrow exception general rule taxpayer standing bowen kendrick issue flast standing federal taxpayers object first amendment grounds congressional statute allowed expenditures federal funds general treasury support among programs instruction reading arithmetic subjects religious schools purchase textbooks instructional materials use schools flast held taxpayers standing two conditions met first condition must logical link plaintiff taxpayer status type legislative enactment attacked condition satisfied doremus statute challenged case providing recitation bible passages public schools involved incidental expenditure tax funds flast flast contrast allegation federal government violated establishment clause exercise legislative authority collect spend tax dollars decades since flast careful enforce requirement see hein standing flast challenge federal executive actions funded general appropriations valley forge standing flast challenge agency decision transfer parcel federal property pursuant property clause second condition standing flast must nexus plaintiff taxpayer status precise nature constitutional infringement alleged condition deemed satisfied flast based allegation government funds spent outlay religion contravention establishment clause frothingham contrast claim congress exceeded constitutional authority without regard specific prohibition confirming flast turned unique features establishment clause violations declined lower taxpayer standing bar suits alleging violations constitutional provision apart establishment clause hein supra plurality opinion see also richardson statement account clause schlesinger incompatibility clause stating two conditions taxpayer standing flast considered together explaining individuals suffer particular injury standing purposes violation establishment clause means taxing spending power property transferred government treasury sectarian entity flast put taxpayer allegation cases tax money extracted spent violation specific constitutional protections abuses legislative power flast thus understood alleged establishment clause challenges federal spending ion spen ding money aid religion alleged plaintiff daimlerchrysler quoting flast injury flast continued unlike generalized grievances conduct government appropriate judicial redress flast found support finding personal injury history establishment clause particularly james madison memorial remonstrance religious assessments daimlerchrysler supra general assembly commonwealth virginia considered tax levy support teachers christian religion flast supra see bill establishing provision teachers christian religion reprinted everson board ed ewing supplemental appendix dissent rutledge proposed assessment bill taxpayers direct payments christian societies choosing ibid taxpayer made choice general assembly divert funds seminaries learning least undoubtedly religious character rosenberger rector visitors univ souter dissenting internal quotation marks omitted see also thomas concurring however seminaries provision might functioned practice critics took position proposed bill threatened compulsory religious contributions see buckley church state revolutionary virginia pp eckenrode separation church state virginia memorial remonstrance madison objected proposed assessment ground coerce form religious devotion violation conscience madison view government citizen contribute three pence property support one establishment flast supra quoting writings james madison hunt ed madisonian prohibition depend amount property conscripted sectarian ends taking even one amounting three pence violates conscience cf supra proposed bill ultimately died committee general assembly instead enacted legislation forbidding compelled support religion see bill establishing religious freedom reprinted papers thomas jefferson boyd ed see also flast madison went become flast put leading architect religion clauses first amendment flast thus informed specific evils identified public arguments drafted establishment clause fought adoption see also feldman intellectual origins establishment clause rev framers generation worried conscience violated citizens required pay taxes support religious institutions whose beliefs disagreed mcconnell coercion lost element establishment wm mary rev respondents contend principles demonstrate standing challenge sto tax credit view tax credit flast purposes best understood governmental expenditure incorrect easy see tax credits governmental expenditures similar economic consequences least beneficiaries whose tax liability sufficiently large take full advantage credit yet tax credits governmental expenditures implicate individual taxpayers sectarian activities dissenter whose tax dollars extracted spent knows small measure made contribute establishment violation conscience flast supra instance taxpayer direct particular connection establishment depend economic speculation political conjecture connection exist even conscientious dissenter tax liability unaffected reduced see daimlerchrysler supra government declines impose tax contrast connection dissenting taxpayer alleged establishment financial injury remains speculative see supra awarding citizens tax credit allows citizens retain control funds accordance consciences distinction governmental expenditures tax credits refutes respondents assertion standing arizona taxpayers choose contribute stos spend money money state collected respondents taxpayers arizona extrac spen conscientious dissenter funds service establishment flast citizen contribute three pence sectarian organization quoting writings james madison supra contrary respondents arizona taxpayers remain free pay tax bills without contributing sto respondents likewise able contribute sto choice either religious secular respondents also option contributing charitable organizations case respondents may become eligible tax deduction different tax credit see rev stat ann west supp sto tax credit tantamount religious tax tithe visit injury identified flast follows respondents neither alleged injury standing purposes general rules met flast exception finding standing circumstances extension flast limits logic hein plurality opinion departure flast stated rationale furthermore respondents satisfy requirements causation redressability government collects spends taxpayer money governmental choices responsible transfer wealth case resulting subsidy religious activity purposes flast traceable government expenditures injunction expenditures address objections conscience raised see daimlerchrysler contrast contributions result decisions private taxpayers regarding funds private citizens create private stos stos choose beneficiary schools taxpayers contribute stos state outset affords opportunity create contribute sto tax credit system implemented private action state intervention objecting taxpayers know fellow citizens state decide contribute fact make contribution considerations prevent injury objectors may suffer fairly traceable government injunction application tax credit likely reduce contributions stos remedy affect noncontributing taxpayers tax payments result injury suffered respondents remedied injunction limiting tax credit operation resisting conclusion respondents suggest arizonans benefit tax credits effect paying state income tax stos respondents view tax credits give rise standing even tax deductions since former yield reduction final tax liability see brief respondent winn et al tr oral arg matters flast whether sectarian stos receive government funds drawn general tax revenues moneys extracted citizen handed religious institution violation citizen conscience inquiry respondents argument fails like contributions lead charitable tax deductions contributions yielding sto tax credits owed state fact pass directly taxpayers private organizations respondents contrary position assumes income treated government property even come tax collector hands premise finds basis standing jurisprudence private bank accounts equated arizona state treasury conclusion flast exception inapplicable first may seem tension several earlier cases addressing establishment clause issues decided flast see mueller nyquist mauclet hunt mcnair walz tax city new york cf hibbs winn reaching threshold jurisdictional issues cases mention standing contrary conclusion reached potential jurisdictional defect neither noted discussed federal decision decision stand proposition defect existed see hagans lavine hen questions jurisdiction passed prior decisions sub silentio never considered bound subsequent case finally brings jurisdictional issue us tucker truck lines even judicial power jurisdiction followed lead chief justice marshall held bound prior exercise jurisdiction case questioned passed sub silentio frothingham surpa risk error relied assumptions gone unstated unexamined furthermore law practice including tax credit disadvantages particular religious group particular nonreligious group disadvantaged party rely flast obtain redress resulting injury see texas monthly bullock plurality opinion finding standing general interest magazine sought recover tax payments ground religious periodicals exempt tax standing establishment clause cases shown various ways far clear nonbinding sub silentio holdings cases respondents cite depended flast see walz supra explaining plaintiff owner real estate new york city objected city issuance property tax exemptions religious organizations plaintiffs cases advanced arguments jurisdiction independent flast makes particularly inappropriate determine whether standing found issue left unexplored establishment religion alleged cause real injury particular individuals federal courts may adjudicate matter like constitutional provisions establishment clause acquires substance meaning explained elaborated enforced context actual disputes reality underlies requirement requirement satisfied exercises judicial power likely undermine public confidence neutrality integrity judiciary one casts role council revision conferring power invalidate laws behest anyone disagrees era frequent litigation class actions sweeping injunctions prospective effect continuing jurisdiction enforce judicial remedies courts must careful insist formal rules standing less making article iii standing inquiry necessary significant implications constitutional litigation result rules wide applicability beyond congress power change present suit serves illustration principles fact respondents state taxpayers give standing challenge subsidies allegedly provides religious stos alter rules standing weaken requisite elements inconsistent limitation federal jurisdiction imposed article iii judgment appeals reversed ordered arizona christian school tuition organization petitioner kathleen winn et al gale garriott director arizona department revenue petitioner kathleen winn et al writs certiorari appeals ninth circuit april justice scalia justice thomas joins concurring taxpayers ordinarily standing challenge federal state expenditures allegedly violate constitution see daimlerchrysler cuno flast cohen created narrow exception taxpayers raising establishment clause challenges government expenditures today majority dissent struggle whether respondents challenge arizona tuition tax credit falls within narrow exception principled reading article iii struggles unnecessary flast anomaly jurisprudence irreconcilable article iii restrictions federal judicial power opinions established repudiate misguided decision enforce constitution see hein freedom religion foundation scalia concurring judgment nevertheless join opinion finds respondents lack standing applying flast rather distinguishing away unprincipled grounds cf hein supra arizona christian school tuition organization petitioner kathleen winn et al gale garriott director arizona department revenue petitioner kathleen winn et al writs certiorari appeals ninth circuit april justice kagan justice ginsburg justice breyer justice sotomayor join dissenting since inception arizona tax credit cost state estimate nearly million diverted tax revenue arizona taxpayers instituted suit collectively plaintiffs allege use funds subsidize school tuition organizations stos breaches establishment clause promise religious neutrality many stos plaintiffs claim discriminate basis child religion awarding scholarships almost half century litigants like plaintiffs obtained judicial review claims government used taxing spending power violation establishment clause beginning flast cohen continuing case case four decades others exercised jurisdiction decide challenges materially different one every suit succeeded merits every day contest government financing religious activity today breaks precedent refusing hear taxpayers claims government unconstitutionally subsidized religion tax system litigants lack standing majority holds funding religion challenge comes tax credit rather appropriation tax credit asserts injure objecting taxpayers extract spend funds service establishment ante internal quotation marks alterations omitted novel distinction standing law appropriations tax expenditures little basis principle precedent cash grants targeted tax breaks means accomplishing government objective provide financial support select individuals organizations taxpayers oppose state aid religion equal reason protest whether aid flows one form subsidy either way government financed religious activity either way taxpayers able challenge subsidy still worse arbitrary distinction threatens eliminate occasions taxpayer contest government monetary support religion precisely appropriations tax breaks achieve identical objectives government easily substitute one today opinion thus enables government flast guarantee access judiciary government need follow one simple rule subsidize tax system preclude taxpayer challenges state funding religion result effective demise taxpayer standing diminish establishment clause force meaning sometimes one taxpayers suffered injury necessary challenge government sponsorship religion today holding therefore prevent federal courts determining whether subsidies sectarian organizations comport constitution guarantee religious neutrality believe challenges warrant consideration merits respectfully dissent decision majority recounts held paying taxes usually give individual article iii standing challenge government action ante taxpayers demonstrate requisite injury person interest moneys treasury comparatively minute indeterminable frothingham mellon decided massachusetts mellon given size complexity government budgets fiction contend unlawful expenditure causes individual measurable economic harm hein freedom religion foundation plurality opinion taxpayers ordinary case establish causation disputed government measure affects tax burden redressability judicial remedy result tax reductions ante points agree disagreement concerns relevance case general prohibition taxpayer standing resolved basis case instead exception rule principle established decades ago flast taxpayers may challenge certain government actions alleged violate establishment clause plaintiffs standing suit meets flast requirements fair reading decision taxpayers standing flast held allege statute enacted pursuant legislature taxing spending power violates establishment clause situation explained plaintiff establish nexus taxpayer status asserted claim sought adjudicated first challenging legislative action taken taxing spending clause taxpayer shows logical link status type enactment attacked ibid second invoking establishment clause specific limitation legislature taxing spending power taxpayer demonstrates nexus status precise nature constitutional infringement alleged ibid connections flast held taxpayers alleging government using tax proceeds aid religion necessary stake outcome litigation satisfy article iii ibid proper appropriate part ies indeed often possible parties seek judicial enforcement constitution guarantee religious neutrality ibid simple restatement flast standard enough establish plaintiffs standing attack provision arizona tax code legislature enacted pursuant state constitution taxing spending clause flast nexus part allege provision violates establishment clause flast nexus part satisfying flast conditions plaintiffs demonstrated stake taxpayers enforcing constitutional restraints provision aid stos ibid indeed connection case taxpayer status asserted claim sought adjudicated tighter noted previously addressed different issue lawsuit plaintiffs invoke establishment clause challenge integral part state tax statute reflected state tax forms part calculus necessary determine tax liability hibbs winn winn kennedy dissenting emphasis added finding standing merely matter applying flast therefore affirm appeals determination questioned even eight judges called rehearing en banc merits plaintiffs pursue claim federal ii majority reaches contrary decision distinguishing two methods financing religion taxpayer standing challenge state subsidies religion announces mechanism used appropriation mechanism targeted tax break otherwise called tax expenditure former case latter declares taxpayer suffers cognizable injury ante distinction finds support case law little reason decades since flast one differentiated appropriations tax expenditures deciding whether litigants standing courts including one faced establishment clause challenges tax credits deductions exemptions courts reached merits claims simple reason taxpayers experience injury standing purposes whether government subsidization religion takes form cash grant tax measure rationale majority offers newfound distinction grants tax expenditures somehow come complaining taxpayer wallet bear weight places flast still good law majority today says nothing contrary plaintiffs able pursue claim merits today never much hinted litigants shoes plaintiffs lack standing flast contrary faced identical situation five times including prior incarnation case five times resolved suit without questioning plaintiffs standing lower federal courts followed example handled matter way count separate cases involving appellate district courts adjudicated taxpayer challenges tax expenditures alleged violate establishment suspect missed found instance dismissing claim lack standing consider five cases entertained suits filed taxpayers alleging tax expenditures unlawfully subsidized religion first took challenge walz tax city new york upheld constitutionality property tax exemption religious organizations next hunt mcnair decided establishment clause permitted state agency issue bonds sectarian institutions day committee public ed religious liberty nyquist struck state tax deduction parents paid tuition religious private schools decade later mueller allen considered time rejected similar establishment clause challenge state tax deduction expenses incurred attending schools recently decided preliminary issue case ruling tax injunction act posed barrier plaintiffs litigation establishment clause claim see winn five cases divided sharply merits disputes one respect justices unanimous single one thought question litigants standing solicitor general participating amicus curiae conceded oral argument federal government view taxpayer standing five cases dismissed lack jurisdiction right without authority decide walz nyquist hunt mueller hibbs winn case years ago solicitor general right answer yes want make sure heard answer said answer yes words agree cases wrongly decided ou said standing cases solicitor general taxpayer standing tr oral arg solicitor general answered differently suits described alleged state tax expenditure violated establishment clause relied taxpayer standing basis today speculates plaintiffs cases advanced arguments jurisdiction independent flast ante whatever fact one understood basis standing five cases every federal independent obligation consider standing even parties call question see dallas anything else risk unlawful exercise judicial authority cases additional prompt several amici including contested least raised question plaintiffs standing taxpayers pursue moreover well aware time issues presented taxpayer standing decided three cases within year elaborating general bar taxpayer suits see richardson schlesinger reservists comm stop war fourth held bar applicable different kind establishment clause claim see valley forge christian college americans separation church state indeed decisions face reflect recognition gave plaintiffs standing specifically described plaintiffs taxpayers challenged use tax system fund religious activities see winn mueller nyquist hunt walz short considered decided cases thought taxpayer standing existed majority shrugs decisions discuss taken obvious ante previously stressed disregard implications exercise judicial authority assumed proper years brown shoe see bowen kendrick finding standing partly deciding similar cases questioned standing taxpayer plaintiffs raise establishment clause challenges bank deveaux cranch marshall prior decisions exercising discussing jurisdiction much weight show jurisdictional flaw neither occurred bar bench principle extra force relied decisions support jurisdiction cases pause moment decisions majority today easily dismisses featured prior cases exemplars jurisdiction school dist grand rapids ball relied nyquist hunt conclude taxpayers standing challenge program aid religious private schools overruled part grounds agostini felton winn recall earlier iteration case rejected different jurisdictional objection part relying mueller nyquist called cases adjudications great moment discerning jurisdictional barrier warned written reflecting nothing unexamined custom unthinking habit internal quotation marks citations omitted today majority write adjudications reaches result precedent taxpayer standing cases declined distinguish appropriations tax expenditures simple reason many contexts distinction one search difference begin see consider example far afield flast indeed religion imagine federal government decides pay hundreds billions dollars insolvent banks midst financial crisis suppose many millions taxpayers oppose bailout ground whether right wrong immaterial uses money reward irresponsible business behavior face hostility members congress make following proposal rather give money banks via appropriations government allow banks subtract exact amount tax bill otherwise pay treasury proposal calm furor taxpayers respond saying subsidy subsidy bailout bailout whether accomplished one means surely latter indeed think less countrymen failed see cynical proposal ordinary people appreciate case law also recognizes targeted tax breaks often economically functionally indistinguishable direct monetary subsidy rosenberger rector visitors univ thomas concurring tax credits deductions exemptions provided individual organization much effect cash grant recipient amount tax pay absent tax break regan taxation representation opinions therefore long recognized reality tax expenditures form subsidy administered tax system arkansas writers project ragland scalia dissenting internal quotation marks omitted tax breaks viewed form government spending camps town harrison even assuming diverted tax funds pass public treasury special tax benefits cash grants represen charge made upon state nyquist internal quotation marks omitted deplete funds government coffers transferring money select reason government budgeting rules routinely insist calculation tax subsidies addition appropriations president must provide information estimated cost tax expenditures budget submits congress year see supra similarly congressional budget committees must report members level tax expenditures federal budget see many including arizona likewise compute impact targeted tax breaks public treasury recognition measures spending different name see supra arizona department revenue must issue annual report detailing approximate costs lost revenue state tax expenditures rev stat ann west recent report notes significance accounting budget process explains fiscal impact implementing targeted tax breaks including sto credit challenged similar direct expenditure state funds arizona dept revenue revenue impact arizona tax expenditures fy preliminary see also surrey tax incentives device implementing government policy comparison direct government expenditures harv rev dollar dollar person receives government pays whether dollar comes tax credit label direct expenditure label financing mechanisms result bottom line taxpayers challenging allege harm prior cases often recognized cost targeted tax breaks impose taxpayers generally government grants exemptions allows deductions observed taxpayers affected fact exemption deduction means taxpayers said indirect vicarious bob jones univ every tax exemption constitutes subsidy affects nonqualifying taxpayers forcing bear cost texas monthly bullock plurality opinion indeed specifically compared harm arising tax subsidy arising cash grant declared injuries equivalent kinds support deplete public fisc either case stated alleged injury based asserted effect allegedly illegal activity public revenues taxpayer contributes daimlerchrysler cuno taxpayer injury course fails establish standing case whatever form state aid takes see ante supra key whenever taxpayers standing flast challenge appropriation also standing contest tax expenditure access federal courts depend type financial subsidy state offered consider examples point time concerning state funding religion suppose state desires reward jews say per year religious devotion nature taxpayers concern vary state allows jews claim aid tax returns lieu receiving annual stipend assume state wishes subsidize ownership crucifixes purchase religious symbols bulk distribute takers mail reimbursement check individual buys submits receipt purchase authorize person claim tax credit equal price paid really taxpayers less reason complain state selects last three options today says wrong effect form subsidy public fisc contribute regardless mechanism state uses taxpayers identical stake ensuring state exercise taxing spending power complies mechanism arizona selected tax credit aid school tuition organizations year come april state tells arizonans either pay full amount tax liability state subtract tax bill contributing sum sto see winn claim credit individual makes notation tax return splits tax payment two checks one made state sto recognized winn sto payment therefore costless individual ibid comes otherwise legally obligated pay state hence public resources stos capitalize aspect tax credit worth quite lot drum support stos highlight donations made individual people taxpayers money one sto advertises ith arizona scholarship tax credit send children community religious day schools wo cost dime brief respondents internal quotation marks emphasis omitted another urges potential donors imagine giving charity someone else money stop imagining thanks arizona tax laws internal quotation marks emphasis omitted arizonans good fun spend people money state reckoning credit cost arizona almost million redirected tax plaintiffs contend expenditure violates establishment clause legislature appropriated monies stos plaintiffs standing beyond dispute argue merits claim federal plaintiffs recourse today holds arizona funds stos tax credit rather cash grant less hypothetical examples offered form prevails substance differences make difference determine access judiciary casualty historic vital method enforcing constitution guarantee religious neutrality majority offers one reason distinguish appropriations tax expenditures taxpayer experiences injury asserts government extracts spends tax dollars aid religion ante internal quotation marks alterations omitted words taxpayer suffers legally cognizable harm particular tax dollars wind religious organization coffers see also tr oral arg solicitor general proposing key point placed electronic tag track monitor cent plaintiffs pay tax none goes religious stos taxpayer make showing concludes government subsidizes religion tax credits deductions exemptions rather appropriations majority purports rely flast support new extraction requirement plucks three words extrac spen midst flast opinion suggests severely constrict decision scope ante quoting notes flast partly relied james madison famed argument memorial remonstrance religious assessments authority force citizen contribute three pence property support one establishment may force conform establishment cases whatsoever quoting writings james madison hunt ed see ante majority come indicated earlier everything import flast cuts majority position flast stated holding hold taxpayer standing consistent article iii invoke federal judicial power alleges congressional action taxing spending clause derogation establishment clause nothing straightforward sentence supports idea taxpayer challenge legislative action disburses particular contribution state treasury flast primarily justified holding ne specific evils feared drafted establishment clause fought adoption taxing spending power used favor one religion another support religion general evil arises even specific dollars government uses come citizens object preference likewise nexus test heart flast doctrinal analysis contains hint extraction requirement see supra finally james madison provides comfort today majority referred three pence exactly even meaningless sum money today core injury religious establishment naught given individual loss see infra discussing madison views majority left nothing save three words flast used describe particular facts case single respect flast recognize handiwork majority depiction injury taxpayers flast perceived arose whenever legislature used power channel tax dollars religious activities subsequent cases including five involving tax expenditures taxpayer pleaded requisite harm stating public resources funding religion tracing particular dollars whether solicitor general electronic tag means enter question see daimlerchrysler describing flast understanding establishment clause history led view alleged injury expenditure money aid religion quoting flast reasons already given standard met regardless whether funding provided via cash grant tax expenditure see supra taxpayers pick cost subsidy either form see ibid taxpayers interest preventing use either mechanism infringe religious indeed majority new conception injury odds merely flast also ironically cases precluding taxpayer standing generally see supra ante today majority insists legislation challenged establishment clause must extrac spen conscientious dissenter funds ante rejected taxpayer standing contexts taxpayer share treasury funds minute indeterminable frothingham taxpayer point expenditure cash grant otherwise say tax dollars mix fact almost surely noted complete fiction argue unconstitutional expenditure causes individual taxpayer measurable economic harm hein plurality opinion true establishment clause cases others taxpayers standing cases despite foreseeable failure show alleged constitutional violation involves tax dollars state used particular funds something still deeper wrong majority extract spend requirement measure matters establishment clause let us indulge fiction taxpayer penny somehow involved ordinary appropriation public funds religious activity thus supposedly distinguishing tax expenditure still consider following example imagine internal revenue service places checkbox tax returns asking filers object government using taxes aid religion government keeps yes money separate money subsidizes religious activities nonobjectors account majority analysis suggests taxpayer standing allege violation establishment clause funds used extracted citizen handed religious institution violation citizen conscience ante never indicated may insulate subsidies religious organizations legal challenge eliciting consent taxpayers course right take approach taxpayers incur harm ability bring suit whether government stores tax funds one bank account two none principles underlying establishment clause suggests otherwise james madison rightly labels leading architect religion clauses ante quoting flast internal quotation marks omitted something important say matter extraction majority notes madison memorial remonstrance criticized tax levy proposed virginia aid teachers christian religion ante madison passionate opposition proposal informs case manner different majority suggests virginia tax fact extracted monies even three pence unwilling citizens requires plan allowed conscientious objectors opt subsidizing religion contributing assessment alternative fund construction maintenance county see bill establishing provision teachers christian religion reprinted everson board ed ewing supplemental appendix dissent rutledge letter james madison thomas jefferson reprinted writings james madison see also blasi school vouchers religious liberty seven questions madison memorial remonstrance cornell rev tax provision permitted taxpayer specify christian denomination receive payment hose wish support church direct assessment proposed common school fund indeed virginia assessment specifically designed avoid charges coercion dissenters pay taxes support religious teachings disagreed feldman intellectual origins establishment clause rev respect virginia assessment like arizona tax credit although funnel tax funds religious organizations saddle taxpayers cost neither forces given taxpayer pay subsidy pocket madison thought feature assessment insufficient save relying selfsame aspect arizona scheme deny plaintiffs claim injury majority betrays madison vision iii today decision devastates taxpayer standing establishment clause cases government often uses tax expenditures subsidize favored persons activities still government almost always option appropriations tax subsidies readily interchangeable cash grant today tax break tomorrow opinion thus offers roadmap truly instruction government wishes insulate financing religious activity legal challenge structure funding tax expenditure flast stand way taxpayer standing object however blatantly government may violate establishment clause taxpayers gain access federal courts ravaging flast way today decision damages one nation defining constitutional commitments congress shall make law respecting establishment religion ten simple words stood years foundation stone american religious liberty ten words long understood james madison limit though means eliminate government power finance religious activity ruling today shield state subsidies religion review notes persons alleging establishment clause violations suffered individualized injuries therefore standing independent taxpayer status see ante flast arose taxing spending power may used favor one religion another support religion general without causing particularized harm discrete persons arose state sponsorship religion sometimes harms individuals small matter capacity contributing members national community cases flast thought constitution guarantee religious neutrality still enforced judgment right remains right today respectfully dissent footnotes together garriott director arizona department revenue winn et also certiorari footnotes tax expenditures monetary subsidies government bestows particular individuals organizations granting preferential tax treatment national commission fiscal responsibility reform recently referred tax breaks various deductions credits loopholes spending another name washington post see also defining tax expenditures purposes federal government budgetary process revenue losses attributable provisions tax laws allow special exclusion exemption deduction gross income provide special credit preferential rate tax deferral tax liability surrey mcdaniel tax expenditures explaining tax expenditures represent government spending favored activities groups effected tax system rather direct grants loans forms government assistance see johnson economic development corporation cty oakland supp ed steele industrial development bd metropolitan govt nashville supp md christie fed appx sd apr mueller allen supp rhode island federation teachers norberg supp ri public funds public schools byrne supp nj freedom religion foundation geithner supp ed cal gillam harding wl ed june leverett bur hhs civ wl june luthens bair supp sd iowa minnesota civ liberties union roemer supp kosydar wolman supp sd ohio per curiam committee public ed religious liberty nyquist supp sdny ams public schools franchise tax bd nd reprinted app juris statement franchise tax bd cal ams public schools pp also several times summarily affirmed lower decisions adjudicating taxpayer challenges tax expenditures alleged violate establishment clause see byrne public funds public schools summarily holding plaintiffs taxpayers standing flast challenge tax deduction dependents attending religious private schools grit wolman summarily kosydar wolman supp sd ohio noting party questioned standing taxpayers contest tax credits tuition payments franchise tax bd cal ams public schools summarily nd invalidating tax credit children attending private schools see app hibbs winn pp complaint pet cert mueller allen app committee public ed religious liberty nyquist complaint app hunt mcnair complaint app walz tax city new york pp complaint see brief amicus curiae mueller allen supra brief amicus curiae hibbs winn supra brief honorable trent franks et al amici curiae hibbs winn supra brief catholic conference amicus curiae walz tax city new york supra majority observes special tax benefits may fact increas government revenues spur ring economic activity ante internal quotation marks omitted may long run although effect immediately diminish funds public treasury majority acknowledges possibility holds true appropriations optimistically refer government outlays investments insight therefore help majority distinguish tax expenditures appropriations majority indicates persons challenge hypothetical government actions based individualized injury separate apart taxpayer status see ante quite right indeed parents children likely standing challenge arizona tax credit grounds possibility detract point made purpose illustrations show taxpayer status thing alleged confer standing irrespective form government subsidy see arizona dept revenue revenue impact arizona tax expenditures fy preliminary fy preliminary fy preliminary fy preliminary fy preliminary fy preliminary june fy preliminary fy preliminary mar fy preliminary mar fy preliminary july fy preliminary even taken terms majority reasoning justify conclusion plaintiffs lack standing arizona program fact necessitates direct expenditure funds state treasury statute establishing initiative requires arizona department revenue certify stos maintain sto registry make registry available public request post website collect annual reports filed stos send written notice stos failed comply statutory requirements rev stat ann west supp presumably activities cost money comes state treasury thus majority theory government extract ed spen plaintiffs along taxpayers dollars implement challenged program plaintiffs standing majority makes clear nothing analysis hinges size proportion plaintiffs contribution ante applying majority theory way reveals hollowness core anyone believe plaintiffs suffered injury costs involved administering program far greater costs granting tax expenditure first place traditional view harm taxpayers arising state financing religion plaintiffs satisfy article iii injury requirement also causation redressability requirements majority contrary position ante stems miscasting injury involved harm stated correctly rest follows wit plaintiffs allege suffer injury state funnels public resources religious organizations tax credit arizona claim caused injury enacting legislation establishes credit injunction limiting credit operation redress harm preventing allegedly unlawful diversion tax revenues plaintiffs need majority insists show remedy affect tax payments ante taxpayer flast establish tax burden decrease absent government funding religious schools previously recognized taxpayers object spending tax money violation establishment clause whether tax credits appropriations injunction spending redress injury regardless whether lawmakers dispose savings way benefit personally daimlerchrysler cuno provision described county schools seminaries learning bill establishing provision teachers christian religion reprinted everson board ed ewing supplemental appendix dissent rutledge phrase particular religious connotation meant schools general education schools training ministers berg laycock mistakes locke davey future state payments services provided religious institutions tulsa rev see also johnson dictionary english language seminary means place education whence scholars transplanted life majority speculates virginia general assembly given monies collected conscientious objectors schools sectarian bent ante assessment never became law one know county schools received aid indeed first schools open doors decades later see miller first liberty see generally buck development public schools virginia historians legal scholars uniformly understood provision considered attempt accommodate taxpayers want tax dollars go religion see berg laycock supra provision payment school fund effort support religious schools part support education overall rather effort accommodate possibility taxpayers buckley church state revolutionary virginia text proposed bill nonbelievers forced contribute religion assessment carefully drafted permit preferred support education rather religion see also miller supra separation religious secular foundational challenge first amendment theory wm mary rev adams emmerich heritage religious liberty rev laycock nonpreferential aid religion false claim original intent wm mary rev pfeffer church state freedom rev ed