Both tax credit and voucher programs are school choice options for Nebraska. Its constitution contains a Blaine Amendment that was changed in 1972 and 1976, which created a large divide in the state’s case law. As altered, it prohibits only appropriations “to” rather than “in aid of” sectarian schools. Applying the updated Blaine Amendment, the Nebraska Supreme Court has held that the state can supply textbooks to private school students at public expense and can contract with religious schools without violating the Nebraska Constitution. School choice programs intended to help students and having only incidental effects on the schools they attend are therefore likely to be constitutional.

Model Legislation: Education Savings Account, Parental Choice Scholarship Program (Universal Eligibility), Parental Choice Scholarship Program (Means-Tested Eligibility), Special Needs Scholarship Program, Foster Child Scholarship Program, Autism Scholarship, Great Schools Tax Credit Program, Family Education Tax Credit Program