New Mexico - Institute for Justice

Tax credits are the best choice for New Mexico given the recent ruling in Moses v. Skandera, in which the New Mexico Supreme Court held that lending instructional materials for free to students who attend private schools was an appropriation and violated Article XII, Section 3, one of two Blaine Amendments in the state constitution. The reasoning of that decision appears to bar vouchers.

Model Legislation: Education Savings Account, Great Schools Tax Credit Program, Family Education Tax Credit Program

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