Tax Treatment of Tuition Expenses: Hearings Before the Committee on Ways and Means, House of Representatives, Ninety-fifth Congress, Second SessionU.S. Government Printing Office, 1978 - 697 pages |
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Common terms and phrases
administration alternative amendment American amount Association attend believe benefits BEOG bill budget burden Catholic schools Chairman child choice church college costs colleges and universities committee Congress constitutional constitutionality decision deduction dollars educa educational expenses effect elementary and secondary eligible enrolled Establishment Clause family income FRENZEL funds groups higher education income families income tax increase institutions issue ment middle middle-income families MIKVA million National National Student Lobby nonpublic schools Nyquist opportunity parents parochial schools percent President private education private schools problem public education public school system public schools pupils question receive religion revenue secondary schools Secretary CALIFANO secular secular humanism Senator send their children separation of church statement student aid programs subsidy Supreme Court tax credit legislation tax relief taxpayers teachers testimony Thank tion Total tuition tax credit U.S. Supreme Court York
Popular passages
Page 117 - The fundamental theory of liberty upon which all governments in this Union repose excludes any general power of the State to standardize its children by forcing them to accept instruction from public teachers only. The child is not the mere creature of the State ; those who nurture him and direct his destiny have the right, coupled with the high duty, to recognize and prepare him for additional obligations.
Page 430 - No tax in any amount, large or small, can be levied to support any religious activities or institutions whatever they may be called, or whatever form they may adopt to teach or practice religion.
Page 430 - establishment of religion' clause of the First Amendment means at least this: Neither a state nor the Federal Government can set up a church. Neither can pass laws which aid one religion, aid all religions, or prefer one religion over another. Neither can force nor influence a person to go to or to remain away from church against his will or force him to profess a belief or disbelief in any religion. No person can be punished for entertaining or professing religious beliefs or disbeliefs...
Page 672 - Committee for Public Education and Religious Liberty v. Nyquist, 413 US 756 (1973) and Muller v.
Page 89 - The test may be stated as follows: what are the purpose and the primary effect of the enactment? If either is the advancement or inhibition of religion then the enactment exceeds the scope of legislative power as circumscribed by the Constitution. That is to say that to withstand the strictures of the Establishment Clause there must be a secular legislative purpose and a primary effect that neither advances nor inhibits religion.
Page 80 - Ordinarily political debate and division, however vigorous or even partisan, are normal and healthy manifestations of our democratic system of government, but political division along religious lines was one of the principal evils against which the First Amendment was intended to protect.
Page 123 - The religion, then, of every man must be left to the conviction and conscience of every man; and it is the right of every man to exercise it as these may dictate.
Page 100 - It is implicit in the history and character of American public education that the public schools serve a uniquely public function: the training of American citizens in an atmosphere free of parochial, divisive, or separatist influences of any sort— an atmosphere in which children may assimilate a heritage common to all American groups and religions.
Page 212 - Catholic) how to act and no Protestant minister would tell his parishioners for whom to vote— where no church or church school is granted any public funds or political preference...
Page 123 - The preservation of a free Government requires not merely, that the metes and bounds which separate each department of power be invariably maintained; but more especially that neither of them be suffered to overleap the great Barrier which defends the rights of the people.