Espinoza v. Montana Department of Revenue

A state cannot exclude religious schools from a generally available tax credit program based on the state constitution’s no-aid provision.

ReligiousLiberty.TV
February 26, 2026
0 min read
Cite This Case
Espinoza v. Montana Department of Revenue (U.S. 2020).
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Espinoza v. Montana Department of Revenue (U.S. Supreme Court, 2020). https://religiousliberty.tv/case-library/espinoza/
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⚠ No official reporter citation found for this case. Citation quality will improve once a reporter citation (e.g. 573 U.S. 682) is added to the case record.

Espinoza v. Montana Department of Revenue [U.S. Supreme Court, 2020] — A state cannot exclude religious schools from a generally available tax credit program based on the state constitution's no-aid provision. Source: ReligiousLiberty.TV (https://religiousliberty.tv/case-library/espinoza/, accessed April 10, 2026).
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⚠ No official reporter citation found for this case. Citation quality will improve once a reporter citation (e.g. 573 U.S. 682) is added to the case record.

Year: 2020 Court: U.S. Supreme Court
Holding: A state cannot exclude religious schools from a generally available tax credit program based on the state constitution's no-aid provision.
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Espinoza v. Montana Department of Revenue is a Church & State case decided by the U.S. Supreme Court in 2020. The court held that a state cannot exclude religious schools from a generally available tax credit program based on the state constitution's no-aid provision.