Oral Arguments in Gaddy v. Georgia DOR

Yesterday, in the Superior Court of Fulton County, attorneys from both sides presented their oral arguments in the case of Gaddy v. Commissioner, Georgia Department of Revenue, in which a group of Georgia taxpayers challenge the constitutionality of the Georgia Education Expense Credit program. The two key arguments were 1) whether the Plaintiffs have the legal standing to challenge the law and 2) if the Plaintiffs have standing, whether the education expense tax credit results in money being taken from the public treasury, directly or indirectly, in aid of religious schools. Attorneys for the State of Georgia and GOAL Scholarship parents argued that, based on a recent decision of the U.S. Supreme Court and another by the Supreme Court of Georgia, because the Plaintiffs did not suffer direct harm, they do not have legal standing to challenge the law. If the Plaintiffs do have standing, the attorneys argued that the State's granting of a tax credit to taxpayers who contribute their private funds to private tax-exempt organizations for the awarding of scholarships does not constitute the taking of funds from the public treasury to directly or indirectly aid religious schools. By October 24, the attorneys for both sides must submit their proposed Orders for the judge to consider signing as her final decision in the case.

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